Beckham Law

Did you know that if you are a posted worker in Spanish
territory you can apply for the Special Tax Regime

We will analyze your case and advise
the best option for you!

Attention to all those who want to opt for the Special Regime "Beckham Law"!

On December 15, 2023, the BOE published the Ministerial Order, which comes to complement the practical implementation of the new application channels of the special regime enabled by Royal Decree 1008/2023, by which the Regulation of the Income Tax of Individuals was modified; adapting the content of models 149 and 151 to the changes introduced by the aforementioned standard in early December.

IMPORTANT: Have you moved to Spain between 2022 or 2023 and want to opt for the Beckham regime? Don’t miss this opportunity!

The deadline for the exercise of the option for the special regime for taxpayers who have acquired their tax residence in Spain in the 2023 tax period, as a result of their arrival in Spanish territory in the second semester of 2022 or in the first semester 2023, as a general rule will have a period of six months from the publication of the OM on December 15, 2023, that is, THEY CAN OPT FOR THE BECKHAM REGIME UNTIL JUNE 16, 2024.

Don’t miss this opportunity, contact us to manage your application and opt for the Beckham regime! 

Requirements

  • You must not have been a tax resident in Spain for the last 5 years.​
  • Spanish territory (excluding relatives whose case is special).
  • The move to Spain must be caused by one of the following assumptions:
  • Displaced by ordinary, special or statutory employment relationship with an employer in Spain.​
  • Digital nomads / Salaried teleworkers by an employer in Spain.​
  • Society administrators of an entity.​
  • Highly Qualified Professionals, as long as the reason for the move is to provide services to emerging companies in the sense of article 3 of Law 28/2022, of December 21.​
  • Researchers for the development of training and research activities.

Which documents would you need?

Benefits

By obtaining the Beckham Special Regime, you will be taxed as a non-resident, at 24% for the incomes generated in Spanish territory during the 6 years that the Regime lasts.

Something more!

At SmmartServices we can help you in a quick and easy way to
become a beneficiary of this regime

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