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Tag: Beckham law

Tax advisor: The Beckham Law and its impact on taxation in Spain

The Beckham Law refers to a tax tool aimed at individuals who move their tax residence to Spanish soil due to engaging in labor activity. This system offers the opportunity to enjoy more advantageous taxation, allowing taxpayers to apply the regulations of the Non-Resident Income Tax (IRNR), even if they meet the requirements to be… Continue reading Tax advisor: The Beckham Law and its impact on taxation in Spain

Tax advisor: The Beckham Law will not attract the wealthy or pensioners living abroad

The revised legislation does not serve to bring back Spanish residents with fiscal residence in Portugal and other countries. The latest fiscal assessment of the Beckham Law or Regime will not facilitate the return to Spain of the high net worth individuals, nor will it help retirees with generous pensions, many of whom are in… Continue reading Tax advisor: The Beckham Law will not attract the wealthy or pensioners living abroad

Tax Advisor: Key Aspects of the Beckham Law

The Beckham Law, also called Special Regime, is a tax legislation implemented in certain countries with the purpose of attracting high income individuals, especially sportsmen and celebrities. This regulation has generated extensive discussions due to its tax consequences and implications. Eligibility for the Beckham Law In general, expatriates who choose to move to Spain can… Continue reading Tax Advisor: Key Aspects of the Beckham Law

Tax advisor: Is it interesting to take advantage of the Beckham Law?

Individuals who change their tax residence to Spain due to their move to the country have the option to pay taxes according to the special provisions of article 93, paragraph 2 of the Personal Income Tax Law 35/2006. Consequently, despite their tax residence in Spain, they will be subject to non-resident taxation according to the… Continue reading Tax advisor: Is it interesting to take advantage of the Beckham Law?

Tax advisor: Change of criteria in the Spanish impatriate regime: employment income resulting from the shares granted to employees but generated prior to the transfer to Spanish territory is not subject to taxation in Spain

The General Directorate of Taxes, in its recent binding consultation V0813-23, dated April 5, 2023, sets forth a new criteria for taxpayers under the impatriate regime, with respect to the taxation of long-term remuneration programs granted before moving to Spanish territory (Share Incentive Plans, Performance Shares¸ Stock Options, etc.). In the following, we will summarize… Continue reading Tax advisor: Change of criteria in the Spanish impatriate regime: employment income resulting from the shares granted to employees but generated prior to the transfer to Spanish territory is not subject to taxation in Spain

Tax advisor: Supreme Court requires Treasury to prove abuse before it can deny exemption for expatriate dividends

In its ruling, the Supreme Court ruled against the Treasury and establishes that the Administration must demonstrate that the taxpayer lacks valid reasons for claiming the dividend exemption. The Contentious-Administrative Chamber established a new doctrine that establishes that the burden of proof regarding the abuse that prevents benefiting from the exemption of dividends in the… Continue reading Tax advisor: Supreme Court requires Treasury to prove abuse before it can deny exemption for expatriate dividends

Tax advisor: Álava amends its Personal Income Tax Regulations in order to comply with the new developments in relation to the Beckham Law and investment deductions.

The Regional Government Council of Alava approved the modification of the Personal Income Tax Regulations by means of Regional Decree 17/2023, published in the Official Gazette of the Historical Territory of Alava. These amendments have been made in response to the changes made in the Foral Regulation 33/2013 on Personal Income Tax, which requires an… Continue reading Tax advisor: Álava amends its Personal Income Tax Regulations in order to comply with the new developments in relation to the Beckham Law and investment deductions.

Tax advisor: Severance pay under the Beckham Law

In the case of the special regime for workers posted to Spain, or Beckham Law (article 93 of the Personal Income Tax Law – LIRPF), the Personal Income Tax liability is determined according to the rules established in the Non-Resident Income Tax (IRNR) for income obtained without a permanent establishment, with certain particularities, such as… Continue reading Tax advisor: Severance pay under the Beckham Law

Tax Advisor: Extension of the deductions in the Personal Income Tax of the Community of Madrid for 2023

Law 10/2023, of April 12th, which has been published in the Official Gazette of the Community of Madrid, has modified the Law of Madrid’s Assigned Taxes. The objective is to incentivize improvements in rental housing through the introduction of new deductions in the Personal Income Tax. New measures Among all the new measures we will… Continue reading Tax Advisor: Extension of the deductions in the Personal Income Tax of the Community of Madrid for 2023