Beckham Law’s Developments


– On December 6, 2023, the new Personal Income Tax Regulations (PITR) have been approved, regarding the special tax regime for impatriates with the aim of attracting foreign talent.
– They further develop the modifications introduced by the Start-ups Law (28/2022) to the regime, such as the definition of the new extended scope of taxpayers or the access to the regime for family members


1. Definition of the extended scope of taxpayers

The Start-ups Law (passed in December 2022) extended access to the regime to those who carry out business activity in Spain; to digital nomads; to highly qualified professionals who provide services to start-ups; and to those who carry out training, research, development and innovation activities.
However, until the entry into force of the new PITR, these concepts were not technically defined and, therefore, it was unable to apply these new options of access to the special regime in practice.

2. Development of the access of family members

The Start-ups Law also allowed family members to benefit from the Beckham regime. Now, new features have been introduced:

– Travel time: The family members can relocate into Spain prior the main taxpayer.

– Duration of the regime: regarding the exercise period, this tax regime were applied to family members during the tax period in which they would acquire their tax residence in Spain and the last tax period in which the special regime would be applicable to the main taxpayer.

– Resignation: the family members would be subject to the same term as the main taxpayer to exercise the waiver.

– Exclusion: The principal taxpayer and his family members were jointly excluded from the regime if certain requirements would not be met.- The time period in which family members may apply to the regime is now delimited.

3. Exception to the requirement of not having a permanent establishment in order to qualify for the regime.

The new PITR allow the application of the tax regime to those who carry out certain economic activities specifically: (i) those classified as business or (ii) highly qualified professionals who provide services to emerging companies or who carry out training, research, development and innovation activities.

4. Documentation required to apply for the Beckham regimen

These new PITR established the documentation needed to apply for the special regimen. In this regard, practical problems to fill and submit the communication form for the new extended scope and family members are finally solved.

5. Transitional regime

Taxpayers who acquired tax residence in Spain in 2023 have a period of 6 months to exercise the option from December 15, 2023 (date of publication of the new application forms for the Beckham Regime) onwards.



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