How to opt for the Special Tax Regime in Spain?

Special Tax Regime (Beckham Law)

Individuals that will become tax resident of Spain may opt for the Special Tax Regime (“Ley Beckham” or Beckham law).

The application of this Regime is subject to the fulfilment of the following requirements:

  1. Not have been tax resident of Spain during the last 10 tax years preceding the year of arrival.
  2. The movement to Spain must be either:
    1. As a consequence of a local contract with a Spanish employer (or an international assignment to Spain).
    2. As a consequence of the acquisition of Administrator of a Company where the individual has no participation or 25% as the highest.
  3. The individual cannot obtain income that could be considered as derived though a Permanent Establishment in Spain.

Those taxpayers who have opted for the Special Tax Regime, will be subject to taxation in respect of their worldwide employment income generated upon the arrival in Spain, and in respect of other possible income they can obtain within the Spanish Territory.  The tax rate applicable will the 24% for income up to Euro 600.000 and 47% for income exceeding Euro 600.000.

The tax return will be filed through Form 151, between April and June of the year following the year of assessment.

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