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

Tax advisor: Spanish Tax Authority: Scholarships for aspiring judges, prosecutors, and court clerks are not exempt from Personal Income Tax

The binding consultation of the General Tax Directorate (V1975-23), dated July 7, 2023, analyzes whether the exemption provided in Article 7.j) of the Spanish Personal Income Tax Law (LIRPF) can be applied to scholarships for the preparation of competitive examinations established through Order JUS/377/2022, dated April 27. The General Tax Directorate has expressed its opinion… Continue reading Tax advisor: Spanish Tax Authority: Scholarships for aspiring judges, prosecutors, and court clerks are not exempt from Personal Income Tax