The Beckham Law is a special tax regime for individuals who come to Spain as a consequence of a new employment contract, a relocation of the foreign company to a company located in Spain, or being appointed director of a company in which you do not own directly or indirectly (through direct family or through a company) 25% of the shares of the company or more.
How to obtain the Beckham Law?
The application for the Beckham Law will be made by form 149 and within 6 months from the date you are registered with the Spanish Social Security.
How can a lawyer help me?
In order to be able to apply with greater guarantees to this special regime, a lawyer will know exactly what documents you need to provide and whether you meet the necessary requirements.
In addition, many times the tax authority sends a letter requesting extra information or asking you to justify some documents, so a lawyer will help you to correctly answer these requirements in order to obtain this special regime.
Another benefit of having experts in the field is to avoid possible penalties for poor compliance with the requirements of this system.
¨We will be with you each step of your journey.¨
– Immigration Team
What are the requirements?
- That you have not been a Spanish Tax Resident during the last 10 years.
- That moving to Spain is a consequence of:
- A new employment contract.
- A relocation from your current employer into a Spanish subsidiary/branch.
- Being appointed director of a company in which you do not own directly or indirectly (through direct family or through a company) 25% of the shares of the company or more.
- That you do not obtain income as a freelancer.
How long does it take ?
As a general rule, this process usually takes between 1 and 2 months.
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Frequently Asked Questions
According to the law, your arrival in Spain must be as a consequence of the new employment contract or a relocation from your current employer.
Although it is normal that you arrive in Spain some time before the start of your contract (to find housing, school for children, adaptation, etc.), Spanish tax Authorities can dig deeper and question your arrival date and when did you get the job offer. In case your arrival in Spain was before the start of the job negotiations or the job offer, they could deny the Special Expatriate Tax Regime.
Applying for this regime is considered as beneficial when you will be perceiving employment income over 55.000 Euros or when you have foreign non-employment income (rental income, dividends, interest, capital gains) that you would like to avoid being taxed in Spain. Also, your assets abroad will not have to pay Wealth Tax and/or file the Informative Form on Goods and Assets Abroad.
Currently, it does not. Your Spouse will have to submit a regular Spanish Personal Income Tax return, and, if applicable, a Wealth Tax Return and an Informative Form on Goods and Assets Abroad.
However, according to the project of the Start-Ups Law in Spain, it is being considered that the regime extends to the spouse of the applicant for the regime, and extends for 10 years after the first year of tax residency in Spain.
This Special Expatriate Tax Regime lasts for the first year that you are a Spanish Tax Resident and the following 5 years, as long as you keep being employed.
Yes, although the law does not specify how long you can be out of work, it is advisable to stay as little time as possible and switch immediately from one job to another.