Like everything that goes in favour of the taxpayer, and as is often the case in Spain (unfortunately), the very few resources made available by the tax authorities that help reduce the tax burden, such as (one above all) the application of the so-called Régimen especial artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, better known as “Ley Beckham,” (“Beckham Law”) has long been the subject of political debate as there is a desire , rather shared, to eliminate this privilege granted in certain cases to foreign workers (and not, as long as they have spent at least 5 years outside Spain).
That is, after creating (rightly) a tool aimed at attracting more talent from abroad, it was realized that, in this way, skills and brains are imported but no cash is made (Which is the only task of the Spanish tax agency (agencia tributaria), especially in a country such as Spain where, even, tax inspectors get percentages on the penalties disbursed to the taxpayer). So, the “Ley Beckham” is bound to be repealed soon, probably as early as next year.
Here, then, we strongly recommend that those who have the rquisii apply for the so-called “Ley Beckham” as soon as possible.
The following is a brief summary of what is involved in being subject to this extremely advantageous special tax regime.
We have already extensively discussed the benefits and functioning of the so-called Régimen especial artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, better known as “Ley Beckham” in our dedicated article: The favorable tax regime provided for foreign citizens in Spain: the «Beckham Law» – Barcelona Global Service
Following very recurring questions from Our Clients it is good, here, to list some very important key points to keep in mind should you intend to apply for the so-called “Ley Beckham”:
– ALWAYS make a simulation of what your IRPF (i.e. withholding tax on your salary) will be since, if it does not exceed 24% (OR if you have no well-founded reason to believe that it may exceed 24% in the following months)
– BarcelonaGlobalService always performs such a simulation, completely free and without obligation, before possibly proceeding with the request to the Spanish Tax Agency
– Remember that for any type of submission/form/application to the Spanish Agencia Tributaria, you must already have an NIE. How do you obtain the NIE? Info: Frequently Asked Questions about NIE (Número de Identificación de Extranjero) – Barcelona Global Service
– Remember that the Ley Beckham is extensible to spouses and children (evidently of working age), so always remember, before leaving for Spain, to apply at your municipality of residence (or Italian consulate) for a marriage certificate in “Multilingual” (or “Plurilngual”) format and a birth certificate for your children in “Multilingual” (or “Plurilngual”) format, since you will have to prove to the Agencia Tributaria the family bond with the other family members in order to extend the right conferred through the acceptance of Form 149 (Application for Ley Beckham). If you do not have such certificates then you will need the originals equipped with a sworn translation, also original, and Apostille. More info about the use of European templates: Multilingual forms exempt from legalisation and translation, to be used in EU states according to European Regulation No. 1191/2016 – Barcelona Global Service
– Remember that the deadline for filing an application for the application of Ley Beckham (“Regimen para impatriados”) is 6 months from the date of registration (“alta laboral”) of the worker with the seguridad social (date on which employment is made with a Spanish company)
– Before having an already registered employment, it is impossible to apply for Ley Beckham
– Absolutely have not been resident in Spain in the 5 years prior to the date on which you apply for the application of Ley Beckham. More info about tax residency Understanding tax residency in Spain: A Complete guide for foreigners – Barcelona Global Service
– Regarding directors of a Spanish company: they cannot own more than 24 percent of the company for the law to apply and thus qualify for tax savings.
The special tax regime guaranteed by “Ley Beckham” can last up to 6 years (5 years + the year – retroactive – in which the application is made) and also covers from taxation any income received from abroad, up to 600,000 Eur.
The application for the “Ley Beckham” must be made within 6 months from the date of employment taken a Spanish company
Do you need professional assistance in applying for the preferential tax regime, known as “Ley Beckham”? For more information, contact BarcelonaGlobalService at francesco@barcelonaglobalservice.com
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