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… Continue reading Admission of displaced self-employed individuals to the Beckham Law: requirements and procedures
Tag: non-resident income tax
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: 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: Income tax and non-resident income tax return forms
Order HFP/523/2023 approves the income tax and non-resident income tax return forms for permanent establishments and entities under the income attribution regime abroad with presence in Spain. It applies to the 2022 tax periods and establishes instructions and conditions for electronic filing. It will come into force as from 1 July 2023. Published rules –… Continue reading Tax advisor: Income tax and non-resident income tax return forms
