B Law & Tax
01 April 2024


The name of this law may be familiar to us, as it is somewhat associated with the former British footballer. This is because this player was one of the first to benefit from this legislation, which is aimed at foreigners who wish to move their residence to Spain for work purposes.

Therefore, the affected person has the option to opt for this law, since it is not mandatory. In case of deciding for this way, he/she will have to fulfill some of the following circumstances:

  1. That they have not been resident in Spain during the five tax periods prior to that in which their move to Spanish territory takes place.
  1. That the displacement to Spanish territory takes place, either in the first year of application of the regime or in the previous year, as a consequence of any of the following circumstances:
  2. As a consequence of an employment contract, with the exception of the special employment relationship of professional sportsmen and women regulated by Royal Decree 1006/1985, of June 26, 1985, which regulates the special employment relationship of professional sportsmen and women.

This condition will be understood to be fulfilled when an ordinary or special employment relationship, other than that indicated above, or a statutory relationship with an employer in Spain is initiated. Likewise, this condition will be understood to be met when the posting is ordered by the employer and there is a letter of posting from the employer or when, without being ordered by the employer, the work activity is provided at a distance, by means of the exclusive use of computer, telematic and telecommunication means and systems. In particular, this circumstance will be understood to be fulfilled in the case of employees who have the visa for teleworking of international character provided for in Law 14/2013, of September 27, of support for entrepreneurs and their internationalization.

b) As a consequence of the acquisition of the status of administrator of an entity. In the event that the entity is considered an asset-holding entity under the terms provided in article 5, section 2, of the Corporate Income Tax Law, the administrator may not have a shareholding in such entity that determines its consideration as a related entity under the terms provided in article 18 of Law 27/2014, of 27 November, on Corporate Income Tax.

c) As a consequence of the performance in Spain of an economic activity qualified as an entrepreneurial activity, in accordance with the procedure described in article 70 of Law 14/2013, of September 27.

d) As a consequence of the performance in Spain of an economic activity by a highly qualified professional who provides services to emerging companies within the meaning of Article 3 of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies, or who carries out training, research, development and innovation activities, receiving remuneration that represents in aggregate more than 40% of the total business, professional and personal work income.

  1. That does not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory, except in the case provided for in letter b).3.º and 4.º of this section.

B Law & Tax International Tax & Legal Advisors.


“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en [email protected]