The article 7p personal income tax exemption: a complete guide

If you have the chance to find work abroad, and you are offered the opportunity to move temporarily outside Spain, or to provide training for a branch of your company in another country, you may find yourself in a situation where you have the opportunity to work abroad. If this is your case, pay attention… Continue reading The article 7p personal income tax exemption: a complete guide

Beckham Law: requirements and tax advantages in Spain

The Beckham Law, also known as the Impatriate Law, has, since its application in Spain, benefited people living abroad who choose to reside in Spain with respect to their tax obligations. What does the Beckham Law entail? The Beckham Law, also known as the Impatriate Law, establishes a special tax regime for foreign residents who… Continue reading Beckham Law: requirements and tax advantages in Spain

Beckham Law: what is it and how does it work?

The so-called Beckham Law, officially known as the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors moving to Spanish territory, is regulated in article 93 of the Personal Income Tax Law (IRPF). This legislation establishes a special IRPF taxation framework for those individuals who move to Spain for work purposes, i.e. those who… Continue reading Beckham Law: what is it and how does it work?

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

Tax advisor: Fiscal resolution for foreign workers: Startup Law and Beckham Law in Spain

In a last-minute decision, the Ministry of Finance resolves the uncertainty affecting foreign workers who moved to Spain in 2022 or 2023 to undertake activities or perform highly qualified functions, as established in the Startup Law of December 2022. These workers had the option to benefit from the special tax regime for expatriates, known as… Continue reading Tax advisor: Fiscal resolution for foreign workers: Startup Law and Beckham Law in Spain

Tax advisor: Exit Tax in Spain

  The Exit Tax, also known as the “exit tax,” is configured as a tax designed to levy the transfer of assets outside of Spain. This measure aims to prevent individuals and companies from moving their assets to jurisdictions with more favorable tax regimes to avoid taxes in hypothetical future transfers. It is worth noting… Continue reading Tax advisor: Exit Tax in Spain

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