B Law & Tax
28 March 2023

Tax advisor: Beckham Law and changes for inpatriated workers since January 2023

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% for the first 600.000 and at 47% for the rest, and applies in the year in which it is granted and in the subsequent five.

One of the main changes is that the applicant must not have been a tax resident in Spain in the prior five years to the application (before they were 10 years).

New subjects eligible for this scheme

 Until recently, Personal Income Tax only applied to employed persons and to managers whose participation in the company’s capital was less than 25%.

Now, the managers of companies can participate in this regime regardless of the percentage of interest they have in the entity unless it is patrimonial. In this case, the participation in the company’s equity must be less than 25%.

Entrepreneurs are also part of these new subjects; If ENISA, a public undertaking responsible for recognising entrepreneurial activity, approves such activity in a report, the entrepreneur may also benefit from the Beckham Law. The same applies to highly qualified self-employed people who work with start-ups and who account for more than 40% of total business and professional returns.

Those who have the visa to telework internationally are also part of the new workers covered by this law. If the applicant is legally resident in Spain, the visa shall be valid for three years; if you do it abroad, only one.

Family members of the inpatriated worker may also benefit from this law, such as the couple or children under 25 years of age (in case of disability, there is no age limit). Those family members may not have more than the first family inpatriated member.

B Law & Tax International Tax & Legal Advisors.


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