{"id":8594,"date":"2024-03-17T20:03:25","date_gmt":"2024-03-17T20:03:25","guid":{"rendered":"https:\/\/www.mercuryabogados.com\/en\/?p=8594"},"modified":"2024-09-05T15:04:43","modified_gmt":"2024-09-05T13:04:43","slug":"special-regime-for-impatriates-beckham-law-in-spain","status":"publish","type":"post","link":"https:\/\/www.mercuryabogados.com\/en\/special-regime-for-impatriates-beckham-law-in-spain\/","title":{"rendered":"Special Regime for Impatriates (BECKHAM LAW in Spain)"},"content":{"rendered":"
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\n\t\t\t\t\t\tSpecial Regime for Impatriates \t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t
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\n\t\t\t\t\t\t(BECKHAM LAW in Spain)\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n<\/div><\/div>
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Our tax experts in Marbella<\/strong> explain briefly what the Special Regime for Impatriates<\/strong>, popularly known as the Beckham Law,<\/a> consists of in order to make your company's tax management easier.<\/p>\n

What is the General Impatriate Regime?<\/span><\/h4>\n

The General Regime for Impatriates<\/strong> is a special tax regime whereby foreigners posted to Spain can choose to apply for this regime, whereby they can be taxed at the fixed rate of 24% of Personal Income Tax,<\/strong> regardless of the income received, as long as it does not exceed 600,000 euros, in which case the rate will rise to 47%.<\/p>\n

What requirements are necessary to apply for the Special Regime for Impatriates?<\/span><\/h4>\n

According to Article 93 of the IRPF Law<\/strong>, which governs the Special Regime for Impatriates, the conditions to be eligible for the Regime are as follows:<\/p>\n

A)<\/span> That they have not been resident in Spain in the last 5 years.<\/p>\n

B)<\/span> They must have moved to Spain for one of the following reasons:<\/p>\n

a.<\/span> As a consequence of an employment contract, with the exception of elite sportsmen and women.
\nb.<\/span> As a consequence of acquiring the status of director of a company. In the case of an asset-holding company, the administrator may not own more than 24% of the company.
\nc.<\/span> As a consequence of carrying out an entrepreneurial activity.
\nd.<\/span> As a consequence of carrying out an economic activity as a highly qualified professional, or who carries out training, research, development and innovation activities.<\/p>\n

C)<\/span> Who does not have income obtained through a permanent establishment located in Spain.<\/p>\n

D)<\/span> That one of the following family ties exists with the person covered by the Special Regime for Impatriates:<\/p>\n

a.<\/span> Spouse
\nb.<\/span> Non-marital parent
\nc.<\/span> Children under 25 years of age
\nd.<\/span> Children with disabilities regardless of age<\/p>\n<\/div>\n<\/div><\/div>

\n\t\t\t\n\t\t\n\t\t\t<\/span>\n\t\t\tNeeding support? Our law firm in Marbella has expert tax lawyers and accounting \t\t<\/span>\n\t\t\t<\/a>\n\t<\/div>\n<\/div><\/div>
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What are the deadlines for submitting the application for the Special Regime for Impatriates?<\/span><\/h4>\n

The application for the Special Regime for Impatriates<\/strong> must be submitted through the official channels during the first 6 months after entering Spain<\/strong>. Any application submitted after these 6 months will be rejected by the Spanish Tax Agency, on the understanding that the deadlines established for the application have not been met.<\/p>\n

What is the duration of the application to the Special Regime for Impatriates?<\/span><\/h4>\n

Once the application has been accepted, the Special Regime will be applied during the year of application and the 5 subsequent years for a total of 6 years<\/strong>. This means that, if you apply during the year 2024, the regime will be applicable both for the year 2024 and for the 5 subsequent years, reaching up to 2029.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div>

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At Marbella's law firm Mercury Abogados<\/strong>, our specialised tax advisors can help you with the preparation and presentation of the application for the Special Regime for Impatriates (Beckham Law in Spain) and the consequent annual tax returns, as well as with the presentation of any tax obligations with the Inland Revenue.<\/p>\n

\u00a0<\/span>info@mercuryabogados.com<\/strong><\/a><\/p>\n

Telephone: +34 951 052 811<\/strong><\/p>\n

Whatsapp:\u00a0+34 643 89 04 96<\/strong><\/p>\n

 <\/p>\n<\/div>\n<\/div><\/div><\/div>

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Fuente<\/strong>:<\/b> \u201c<\/b>\u201cart\u00edculo 93 y Disposici\u00f3n transitoria 17 Ley IRPF; art\u00edculos 113 a 120 Reglamento IRPF; <\/span><\/i><\/p>\n

Orden HAP\/2783\/2015, de 21 de diciembre, que aprueban los modelos 151 y 149 y <\/span><\/i> <\/i><\/p>\n

Orden HFP\/1338\/2023, de 13 de diciembre, por la que se aprueban los nuevos modelos 151 y 149..\u201d <\/span><\/i><\/p>\n

https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-tributacion-no-residentes\/regimenes-opcionales\/regimen-especial-impatriados.html<\/span><\/i><\/a> <\/i><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

Our tax experts in Marbella explain briefly what the Special Regime for Impatriates, popularly known as the Beckham Law, consists of in order to make your company’s tax management easier.<\/p>\n","protected":false},"author":4,"featured_media":8597,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87,64,66],"tags":[95,85,83,93,92,89,79,96],"class_list":["post-8594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercury-law-office-in-marbella","category-real-estate-law-in-marbella","category-tax-law-in-marbella","tag-english-speaking-lawyer-in-marbella","tag-investment-in-marbella","tag-itp-marbella","tag-lawyer-in-marbella","tag-lawyer-in-spain","tag-properties-marbella","tag-real-estate-lawyer-marbella","tag-spanish-law-firm"],"yoast_head":"\nRegime for Impatriates (BECKHAM LAW) \u2022 Tax Lawyers Marbella<\/title>\n<meta name=\"description\" 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