The Special Tax Regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory regulated in Spanish regulations and commonly known as the “Beckham Law”, has been in the spotlight of debate recently. Although the amendments introduced in 2023 have been celebrated by the taxpayers, this regime has been the subject of controversy due to the increase of tax audits carried out by the Spanish Tax Administration to taxpayers under this tax benefit, object of criticism in the latest days in international press such as the Financial Times.