{"id":3189,"date":"2023-02-01T13:10:48","date_gmt":"2023-02-01T13:10:48","guid":{"rendered":"https:\/\/www.bmk.es\/?p=3189"},"modified":"2023-02-06T13:55:42","modified_gmt":"2023-02-06T13:55:42","slug":"beckham-law-its-regime-after-the-reform-of-december-2022","status":"publish","type":"post","link":"https:\/\/www.bmk.es\/en\/beckham-law-its-regime-after-the-reform-of-december-2022\/","title":{"rendered":"BECKHAM LAW: ITS REGIME AFTER THE LAW AMENDMENT OF DECEMBER 2022"},"content":{"rendered":"<p><strong>What is the Beckham Law?<\/strong><\/p>\n<ul>\n<li>Favorable tax regime applicable to foreigners who come to live in Spain.<\/li>\n<li>It was introduced by Royal Decree 687\/2005 that amended the Personal Income Tax Law.<\/li>\n<li>Application of non-resident income tax during the first 6 tax periods.<\/li>\n<li>Fixed taxation of income obtained in Spain of 24% up to \u20ac600,000 and 47% from that amount.<\/li>\n<li>The objective is to attract qualified workers to the country.<\/li>\n<li>The name comes from the footballer David Beckham because he was the first to benefit from this law.<\/li>\n<li>The regime has been subject to relevant modifications with Law 28\/2022, of December 22, for the promotion of the ecosystem of emerging companies.<\/li>\n<\/ul>\n<p><strong>Which are the requirements?<\/strong><\/p>\n<ul>\n<li>Not having resided in Spain during the 5 years prior to moving to Spanish territory.<\/li>\n<li>The displacement to Spanish territory must occur as a consequence of:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>An <strong>employment contract<\/strong>, except professional athletes (including employees who travel to Spain to work remotely).<\/li>\n<li>The acquisition of the status of <strong>administrator of an emerging company<\/strong>, except that the entity is classified as patrimonial and the administrator has equal to or greater than 25% of the participations.<\/li>\n<li>Carrying out in Spain an <strong>economic activity classified as entrepreneurial<\/strong> (understood as an innovative activity and\/or with special economic interest for Spain + favorable report issued by the Empresa Nacional de Innovaci\u00f3n S.A.).<\/li>\n<li>Carrying out an economic activity in Spain by a <strong>highly qualified professional<\/strong> who provides services to emerging companies or carries out training or R+D+i activities, receiving a remuneration that together represents more than 40% of business, professional and personal work incomes.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li>Not obtaining income through a permanent establishment located in Spain, except in the cases of economic activity qualified as an entrepreneur or the performance of an economic activity by a highly qualified professional.<\/li>\n<\/ul>\n<p><strong>What possibility do relatives have of benefiting from the Beckham Law?<\/strong><\/p>\n<ul>\n<li>Children of the taxpayer (under 25 years of age or disabled)<\/li>\n<li>Spouse or parent of the children in the absence of a marriage bond.<\/li>\n<li>During the same period as the one applicable to the taxpayer.<\/li>\n<li>Requirements:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>That they <strong>move to Spain with the taxpayer or after his displacement<\/strong> and before the end of the first tax period in which the regime is applicable to the taxpayer.<\/li>\n<li>That they acquire their <strong>fiscal residence in Spain.<\/strong><\/li>\n<li>That they <strong>have not resided in Spain during the 5 years prior to moving to Spanish territory.<\/strong><\/li>\n<li>That they <strong>do not obtain income through a permanent establishment in Spanish territory<\/strong>, except in the cases of carrying out an economic activity classified as entrepreneurial or carried out by highly qualified professionals.<\/li>\n<li>That the <strong>sum of the taxable bases of the taxpayers<\/strong> in each of the tax periods in which the special regime is applied<strong> is less than the taxable base of the taxpayer they accompany.<\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><strong>How to take advantage of the Beckham Law?<\/strong><\/p>\n<ul>\n<li>Petition to the Tax Agency using model 149.<\/li>\n<li>In a period of 6 months from the start date of the activity that is recorded in the registration with the SS.<\/li>\n<\/ul>\n<p><strong>How to renounce to the Beckham Law?<\/strong><\/p>\n<ul>\n<li>Resignation has to be done during November and December for its application from January of the following year.<\/li>\n<li>Impossibility of benefiting again from this scheme once renouncing.<\/li>\n<\/ul>\n<p>For any questions or queries, the Ma\u00f1\u00e1 Krier Elvira Law Firm puts at your disposal expert professionals in the field.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the Beckham Law? Favorable tax regime applicable to foreigners who come to live in Spain. It was introduced by Royal Decree 687\/2005 that amended the Personal Income Tax Law. Application of non-resident income tax during the first 6 tax periods. Fixed taxation of income obtained in Spain of 24% up to \u20ac600,000 and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>BECKHAM LAW: ITS REGIME AFTER THE LAW AMENDMENT OF DECEMBER 2022 - Bufete Ma\u00f1\u00e1 Krier Elvira<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bmk.es\/en\/beckham-law-its-regime-after-the-reform-of-december-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BECKHAM LAW: ITS REGIME AFTER THE LAW AMENDMENT OF DECEMBER 2022 - Bufete Ma\u00f1\u00e1 Krier Elvira\" \/>\n<meta property=\"og:description\" content=\"What is the Beckham Law? 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