The NHR (Non-Habitual Resident) tax benefit regime, as it previously existed, came to an end in 2023. However, the government has introduced a transitional period for 2024 during which it is still possible, under specific circumstances, to apply for enrollment in the NHR tax benefit regime.⠀⠀⠀⠀⠀⠀
In practical terms, the taxation rules themselves will remain unchanged. However, enrollment is now restricted to individuals who meet certain requirements established for the transitional period in 2024.