The key of the special regime is that when you are taxed as a non-resident you will most likely end up paying less taxes than a “regular” tax resident in Spain.
In contrast to the “regular” Spanish Personal Income Tax, if you obtain incomes abroad, as a general rule, they won’t be taxed in Spain.
It is required that you effectively move to Spain. Only this way, acquiring the status of tax resident in Spain, will you be able to apply for the special tax regime.
Your move to Spain must be caused by a work in Spain.There are different ways of understanding “work” in Spain, but it is essential that there is some kind of work activity in Spain.