B Law & Tax
07 March 2024

Admission of displaced self-employed individuals to the Beckham Law: requirements and procedures

I. Eligibility requirements:

Absence of previous residency in Spain: pursuant to current regulations, it is stipulated as a fundamental requirement for admission to the special regime of the Beckham Law for displaced self-employed individuals that the applicant has not been a tax resident in Spain in the five years preceding the displacement that prompts the request for admission.

Fulfillment of alternative conditions:

Being an administrator of an entity, or

Initiating a business activity in Spanish territory, qualified by ENISA as an entrepreneurial activity, or

Being a highly-qualified professional.

II. Procedure for application:

Formal Submission: the interested party must formalize their application before the Spanish Tax Authorities, using the corresponding Form 149 established for this purpose.

Application deadline: the request must be submitted within a maximum period of six months from the date of registration with the Spanish Social Security, or from the date of issuance of the documentation that allows maintaining Social Security contributions in the country of origin.

III. Tax benefits and considerations:

Taxation under the Non-Resident Income Tax (IRNR) regulations: displaced self-employed individuals admitted to the special regime of the Beckham Law will be subject to taxation under the IRNR regulations, which may offer significant tax advantages, especially for those with higher incomes.

Duration of the Special Regime: this special regime will be applicable during the period of change of tax residence and, additionally, during the subsequent five fiscal years.

IV. Special considerations for digital nomads:

Teleworking visa: digital nomads from outside the EU, upon obtaining a teleworking visa enabling them to reside and work in Spain, may access the tax benefits granted by the Beckham Law, provided they comply with the established requirements and procedures.

B Law & Tax International Tax & Legal Advisors.


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