Regulatory updates, AEAT consultations, court rulings and deadline reminders affecting Spain's Special Tax Regime for impatriates (Beckham Law). Published as developments occur.
The Spanish tax authority has released its official 2025 guidance for impatriate income-tax filings, with minor clarifications on remote-work income classification, the treatment of stock-based compensation and the documentation required for foreign-employer payslips.
Read the full article →Tax resident in Spain and an IRPF taxpayer, but not resident for the purposes of the treaties with the United Kingdom and Sweden. What V2919-17, V2606-17, V2195-22 and V0717-13 say about the treaty, the article 120 RIRPF certificate and Wealth Tax.
Read article →Article 24.6 of the TRLIRNR allows expenses to be deducted by people resident in another Member State, and under the regime you are resident in Spain. What V2207-25, V2201-25, V1378-25 and V0560-21 say about the base, the scale and Modelo 151.
Read article →The instructions for 2023 onwards apply to 2025. Rates, the 30% savings band from 2025, foreign employers and what the DGT says about RSUs and stock options. Rewritten on 7 Nov 2026.
Read article →For tax year 2025, 8 April to 30 June 2026. No automatic 60% and 40% split, surcharges of 1% per month and why filing late does not end the regime. Rewritten on 7 Nov 2026.
Read article →24% up to 600,000 euros, 47% above and a savings scale up to 30% since 2025. The history of the threshold since 2010, from the BOE. Rewritten on 7 Nov 2026.
Read article →No regional income tax deductions under the regime, including the Madrid 20% deduction for new residents. For wealth tax you can opt for Madrid rules. Rewritten on 7 Nov 2026.
Read article →Work income is taxed in Spain wherever it is obtained; foreign shares, crypto and pensions, according to the source rule in article 13.1 TRLIRNR. What V1378-25, V2195-22, V0376-24, V1662-23 and V1998-20 say, and what they leave unresolved.
Read article →The regime's first year is the first calendar year with a stay of more than 183 days in Spain after the move. What three DGT rulings say and why the six-month deadline does not wait for that first year.
Read article →How the six-month window to opt into the Beckham Law is counted, and the separate deadline for your spouse and children.
Read article →No DGT ruling on Article 93 names the Employer of Record. Which Article 93.1.b) route fits each setup, what documents to ask the EOR for and when the six month deadline starts.
Read article →Moving to Spain before you have the role does not settle the matter on its own. V0456-26 sets out the real requirement: the causal link, and who has to prove it.
Read article →Reducing your hours, working remotely for a foreign company or becoming an administrator without losing the regime. What the DGT accepts in V1374-26 and on what conditions.
Read article →Registering as autonomo once the regime has been granted normally means exclusion, and the exclusion applies to the whole tax year, not from that day. The two exceptions, and what changes.
Read article →The full sequence: NIE, social security registration, paperwork, Modelo 149 within six months and the tax office decision. Plus the five things that delay or sink an application.
Read article →The mistakes people repeat when filing Modelo 151 under the Beckham Law, and how to fix them: filing Modelo 100 instead, declaring exempt foreign income, resident deductions, wrong withholding, and deadlines.
Read article →The spouse and children of a Beckham Law holder can also opt into the special regime under Article 93.3, if they move to Spain and their combined tax base stays below the main applicant's.
Read article →A co-founder of a Spanish company can enter the Beckham Law when hired under a genuine employment contract, with a stake below 25% and no permanent establishment.
Read article →A second Spanish job does not break the Beckham Law: both salaries stay in the special regime at 24%, with the 600,000 EUR threshold counted per employer.
Read article →Both spouses keep the Beckham Law regime when the main taxpayer leaves the original job and becomes director of a new Spanish company.
Read article →Quitting a job to run your own Spanish company does not cut the Beckham Law short: the holder keeps the special regime through its full term.
Read article →A Spanish employer must report withholdings on a Beckham Law worker using Modelo 296, the IRNR informative return, not Modelo 190.
Read article →Capital gains from selling your main Spanish home are exempt when reinvested in a new primary residence — DGT confirms it applies under the regime.
Read article →Article 42.3 LIRPF exemptions — meals, childcare, health insurance, transport — apply to impatriate-regime employees, DGT confirms.
Read article →A Spanish-US dual national teleworking for a US employer can access the regime without a digital nomad visa — DGT V2460-25 confirms.
Read article →A binding ruling from May 2026 confirms that the sole owner and administrator of a Spanish company, including a property company, can enter the Special Expatriate Regime, provided the company carries on a genuine activity and is not a mere asset-holding, or patrimonial, entity.
Read article →Two late-2025 DGT rulings confirm the IRNR framework blocks key IRPF benefits. On rental expenses, a Madrid court disagreed and a Supreme Court appeal is pending.
Read article →How the regime works in Andalusia — eligibility, Málaga technology cluster, digital-nomad limb, and practical filing steps.
Read article →A binding ruling from March 2026 confirms that keeping your job with a company abroad and performing it remotely from Spain, using only digital means, satisfies the entry condition for the Special Expatriate Regime. No Spanish employer is required.
Read article →Employees can; ordinary freelancers generally cannot. What Article 93 requires, and what consultation V2103-25 really addresses.
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