Beckham regime
The special regime for workers posted to Spain (article 93 of the Personal Income Tax Act). 7 analyses and 2 FAQs, most recent first.
- DGTV5374-26Beckham
Carried interest and the Spanish impatriate regime: the DGT confirms that carried interest deriving from points allocated before the move is not taxed in Spain (V5374-26)
- FAQBeckham
Frequently asked questions about the Beckham Law
- FAQBeckham
Twelve points to review before relocating to Spain under the Beckham regime
- Art. 93.1.a) LIRPFBeckham
The special inbound-expatriates regime requires not having been a Spanish tax resident in the five tax periods preceding the move
- DGTV0476-26Beckham
International remote work from Spain opens the Beckham regime to the foreign executive, but leaves unresolved the risk of permanent establishment of the employer
- DGTV2560-25Beckham
Compensation for a non-compete covenant received under the Beckham regime is not taxed in Spain if it derives from activity carried out abroad
- DGTV1208-25 · V1209-25 · V1622-24Beckham
The DGT maps out the Beckham regime for company directors: causation, the passive-holding test and continuity
- DGTV2095-24Beckham
The DGT confirms that the office of trustee and general director of a Spanish foundation counts as a directorship for the Beckham regime, and that foreign board seats are compatible
- DGTV1983-24Beckham
A director holding 100 % indirectly may elect the Beckham regime if the entity is not a passive-holding company (V1983-24)