B Law & Tax
08 March 2023

Tax Advisor: Beckham Law Measures in 2023

The Beckham Law, also known as the Special Tax Regime for posted workers, brings with it several novelties and aspects to be taken into account and in which attention is needed to know all the information in detail.

To begin with, the Beckham Law establishes a reduction to 5 years in relation to the time that the person concerned should not have been a tax resident in Spain. This means that it is easier for workers to qualify for this regime.

In addition, the Beckham Law now also welcomes people who can telework and without a need for prior justification of a purely economic motivation by the employing company.

Another new feature of the Beckham Law is the possibility of including the spouse or children under 25 years of age of the seconded employee in the application of the regime, even though they do not work, if they opt for the special regime, they can be taxed as the spouse under the regime.

In addition to this, the Beckham Law now accepts more reasons for relocation, as it will now take into account transfers both to Spanish territory due to an employment relationship, self-employed workers such as freelancers or if a condition of administrator of companies considered as entrepreneurs is acquired.

With the arrival of the Beckham Law, the arrival of foreign workers with high purchasing power in Spain will increase, which will encourage investment and the consequent arrival of wealth in Spain.

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