The Beckham Law includes some tax aspects for those who locate their tax residence in Spanish territory. While some requirements have been somewhat excessive for some, some recent regulatory changes have been implemented. Subjects who obey these cases may be taxed by the Non-Residents Income Tax regulations. This scheme makes it possible to tax a general fixed 24%… Continue reading Tax advisor: Beckham Law and changes for inpatriated workers since January 2023
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /var/www/vhosts/blaw.es/httpdocs/wp-content/themes/twentytwentyone-child/header.php on line 65
Deprecated: strstr(): Passing null to parameter #1 ($haystack) of type string is deprecated in /var/www/vhosts/blaw.es/httpdocs/wp-content/themes/twentytwentyone-child/header.php on line 67
Tag: Spain
Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act
It is established that the transfer of a home generates a capital gain or loss, which will be quantified by the difference between the acquisition value and the transfer value. However, article 33.4.b) of the same law establishes that “all capital gains arising on the transfer of the habitual residence of persons over 65 or… Continue reading Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act