DPLL

DPLL

Beckham Law: The Primary Residence Tax Debate for Expatriates

Spain continues to be a magnet for international talent, digital nomads, and high-net-worth individuals, often drawn by its vibrant culture and attractive tax incentives. Among these, the Beckham Law (officially, the Special Tax Regime for Inbound Individuals) stands out, offering significant tax…

Beckham Law Ruling: Key Benefits for Expats in Spain

On May 6, 2024, the Madrid High Court of Justice (TSJ) issued a groundbreaking ruling that strengthens the Beckham Law (officially known as the Impatriate Tax Regime). This decision not only clarifies critical aspects of the law but also enhances its benefits, making…

Pros and cons of the Beckham Law

The Beckham Law or Special Tax Regime,  implies a tax treatment with advantages and disadvantages with respect to the general Spanish Personal Income Tax (“PIT”).  In the next sections we will describe the advantages of the Beckham Law, as well…

What is the Beckham Law?

What is the Beckham Law?

The Beckham Law is only applicable to persons considered tax residents in Spain. A person is considered a tax resident in Spain if he/she is in Spain for more than 183 days in a calendar year. Therefore, individuals who acquire their tax residence in Spain (more…

How to apply the Beckham Law

In order to apply for the Special tax regime, it is necessary to submit an application before the Spanish Tax Administration. This application is to formally request the application of the special regime, as well as to provide all the…

Requirements of the Beckham Law

Requirements of the Beckham Law

To be able to apply for the special regime, you must meet the following requirements: Deadline to apply for the Special Tax Regime It is worth mentioning, that the application for the special tax regime has to be donewithin the…