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 →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 rulings confirm the IRNR framework blocks key IRPF benefits — but an Audiencia Nacional judgment challenges the rental expense restriction.
Read article →How the regime works in Andalusia — eligibility, Málaga technology cluster, digital-nomad limb, and practical filing steps.
Read article →Official 2025 guidance with clarifications on remote-work classification and stock-based compensation.
Read article →Impatriates filing for tax year 2025 have until 30 June. Late filings carry surcharges and risk forfeiture.
Read article →Confirmed extension of certain regional deductions applicable to impatriate taxpayers for 2025–2026.
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 →The threshold separating the 24% band from the 47% top band remains constant for 2026.
Read article →Tribunal Supremo upholds AEAT's strict interpretation of the six-month window. Late applicants cannot recover the regime.
Read article →Employees can; ordinary freelancers generally cannot. What Article 93 requires, and what consultation V2103-25 really addresses.
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