Retroactivity of the Beckham Law for Expatriates in Spain

The Spanish Ministry of Finance has implemented a significant update to the well-known “Beckham Law” with the aim of attracting and retaining high-level international talent. The 2024 legislative reform introduces retroactivity in this law to clarify and stabilize the tax situation of foreign workers through a special regime that is both inclusive and flexible. This… Continue reading Retroactivity of the Beckham Law for Expatriates in Spain

“The Beckham Law” or How to Save on Taxes in Spain as an Expat

¿Qué pasaba antes de la “Ley Beckham”?  Hasta 2005, los extranjeros que vivían en España por más de 183 días al año se consideraban residentes fiscales, lo que les imponía ciertas obligaciones tributarias. Dos de las más controvertidas eran:  Muchos extranjeros se quejaban de la alta carga fiscal en España, lo que llevó a la… Continue reading “The Beckham Law” or How to Save on Taxes in Spain as an Expat

Understanding the Beckham Law: Tax benefits and key considerations for workers posted to Spain

What is the Beckham Law? The Beckham Law, whose technical name is “special tax regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory” according to the Personal Income Tax Law, is a special regime that offers tax advantages to those who move their tax residence to Spain. Features of the Beckham Law… Continue reading Understanding the Beckham Law: Tax benefits and key considerations for workers posted to Spain

Beckham Law: The Special Tax Regime, Beneficial for Digital Nomads and Inpatriates

The Special Tax Regime for workers, professionals, entrepreneurs, and investors relocated to Spanish territory, commonly known as the “Beckham Law”, is aimed at workers, both Spanish and foreign, who move to Spain for work purposes or to telework from Spain. According to this regulation, relocated workers who meet certain requirements have the option to choose… Continue reading Beckham Law: The Special Tax Regime, Beneficial for Digital Nomads and Inpatriates

Beckham Law: everything you need to know

The Beckham Law, also known as the special regime for displaced workers or Impatriates Law, constitutes a unique tax regime aimed at individuals displaced who enter the workforce in Spain. Essentially, this legislation grants certain workers previously domiciled abroad the possibility of opting for a particular tax regime, more favorable than the general regime applied… Continue reading Beckham Law: everything you need to know

Main deductions in the IRPF 2023 declaration

The deadline for filing the Income Tax Return for the 2023 fiscal year – the annual declaration of the Personal Income Tax (IRPF) – ends on July 1, 2024. Therefore, in order to optimize the tax result and minimize the tax burden, it is essential to become familiar with the deductions to which one is… Continue reading Main deductions in the IRPF 2023 declaration

Advantages and disadvantages of filing the Income Tax return jointly

At the beginning of the period for filing the Personal Income Tax (IRPF) return, it is common for couples to consider whether it is more beneficial to opt for joint or individual filing. While joint filing can bring advantages in various cases, its convenience is not always evident. This article analyzes when it may be advantageous to file jointly… Continue reading Advantages and disadvantages of filing the Income Tax return jointly

Announcement for the 2023 Income Tax Campaign

It is hereby informed that the Personal Income Tax (IRPF) declaration campaign for the fiscal year 2023 has been officially launched. From April 3rd to July 1st, 2024, taxpayers in Spain are obligated to file their Income Tax returns. It is relevant to note that the Tax Agency has introduced changes to the IRPF for the fiscal… Continue reading Announcement for the 2023 Income Tax Campaign

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

The Supreme Court ensures tax benefits in inheritances with usufruct: key judgment for legal certainty

The Supreme Court (TS) has issued a decision of great significance regarding taxpayers affected by inheritances involving usufruct, a situation representing the majority of cases according to statistics provided by the General Council of Notaries (CGN). Contrary to the stance held by certain regional tax authorities, the Supreme Court has bolstered the tax benefits associated… Continue reading The Supreme Court ensures tax benefits in inheritances with usufruct: key judgment for legal certainty