Requirements:
To be able to apply for the special regime, you must meet the following requirements:
- The taxpayer wishing to apply the special regime must not have been resident
in Spain during the five tax periods prior to that in which the transfer to the
Spanish territory takes place. - The movement to the Spanish territory takes place due to one of the following
circumstances:- as a consequence of an employment contract with a Spanish company
or transfer from a non-resident entity to a Spanish company. - as a consequence of the acquisition of remote work status in Spain.
- as a consequence of the acquisition of the condition of director of a
Spanish entity. - as a consequence of the performance in Spain of an economic activity
qualified as an entrepreneurial activity which should be certified. - as a consequence of the performance in Spain of an economic activity
by a highly qualified professional providing services to emerging
companies.
- as a consequence of an employment contract with a Spanish company
- The taxpayer does not obtain income that would be classified as obtained
through a Permanent Establishment located in Spain (i.e., being a freelance).
Deadline to apply for the Special Tax Regime
It is worth mentioning, that the application for the special tax regime has to be done
within the first six months of registration with the Spanish social security system.
In addition, between the months of April and June of the following year in which the
taxpayer is considered a resident, the taxpayer must file his/her Personal Income Tax
return using form 151.
From 2023 the family can apply the Beckham Law if:
- such persons move to the Spanish territory during the same year in which the taxpayer moves,
- they acquire the Spanish tax residence,
- neither obtains income that would be classified as obtained through a PE (e.g., freelance) located in Spain and
- the sum of the family’s (spouse and children) net taxable income in each of the tax periods in which the regime is applicable is lower than the net taxable income of the taxpayer (i.e., Mr. Capatt) to which they are accompanying is fulfilled.
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