Beckham Law: Who can apply for it?

The name of this law may sound familiar, as it is somewhat associated with the former British footballer, who was one of the first to benefit from this legislation. This law is aimed at people who have moved from abroad and wish to relocate to Spain. 

It should be noted that taking advantage of the Beckham Law is optional, not obligatory. If a person decides to take advantage of this regime, he or she must meet all of the following conditions: 

1. Not having been resident in Spain during the five tax years prior to the year of their move to Spanish territory. 

2. That the transfer to Spain takes place, either in the first year of application of the system or in the previous year, for one of the following reasons: 

(a) by an employment contract, with the exception of the special employment relationship of professional sportsmen and women regulated by Royal Decree 1006/1985. This condition shall be understood to be met when starting an ordinary or special employment relationship, or when the posting is ordered by the employer, supported by a posting letter, or when the work is carried out remotely using computer and telematic means. 

This also includes workers with a visa for international teleworking, in accordance with Law 14/2013 on support for entrepreneurs. 

b) When acquiring the status of administrator of an entity, provided that the entity is not a patrimonial entity or generates links as a related entity as stipulated in the Corporate Income Tax Act. 

c) By undertaking an economic activity in Spain that is classified as an entrepreneurial activity, as described in Law 14/2013. 

d) For carrying out an economic activity as a highly qualified professional providing services to emerging companies, in accordance with Law 28/2022, or carrying out training, research or innovation activities, provided that more than 40% of the income comes from these activities. 

3. Not obtaining income attributable to a permanent establishment in Spain, except for the exceptions provided for in the regulations. 

Law & Tax International Tax & Legal Advisors.

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