Régimen Beckham

Frequently asked questions about the Beckham Law

Frequently asked questions about the Spanish special inbound-expatriates regime —Beckham Law, article 93 of the LIRPF—: basic eligibility, the prior non-residence requirement, triggering events, risks for the …

Twelve must-review subjects before relocating to Spain under the Beckham regime

Pre-Beckham checklist for private clients relocating to Spain — twelve subjects from non-residence test and trigger event to exit tax, real estate, trusts, wealth tax, succession and spousal coverage.

Beckham regime: the prior five-year period is measured in tax residence, not in physical presence

The Spanish Supreme Court confirms the restrictive interpretation of article 93.1.a) of the LIRPF: the contributor must have been a non-resident for tax purposes —not merely physically absent— during the five tax periods …

The special inbound-expatriates regime requires prior residence outside Spain for five complete tax periods

International remote work from Spain opens the Beckham regime to the foreign executive, but leaves unresolved the risk of permanent establishment of the employer

International remote work from Spain: the Beckham regime opens, but the risk zone is the employer

The DGT confirms that remote work from Spain, through exclusive telematic means, is sufficient to trigger the Beckham regime without a Spanish contract or a Law 14/2013 visa. The risk zone shifts to the foreign employer.

Compensation for a non-compete covenant received under the Beckham regime is not taxed in Spain if it derives from activity carried out abroad

The DGT consolidates the operative map of the Beckham regime in the administrator modality: causation, passive-wealth filter and continuity

The DGT confirms that the office of trustee and general director of a Spanish foundation qualifies as administrator for the purposes of the Beckham regime, and clarifies compatibility with foreign board appointments