Once you have decided that you want to apply the Beckham Law or Special Expats’ Tax Regime (“SETR”), from Spanish Régimen Especial para Trabajadores Desplazados, the next step is to apply for it. The application for the SETR requires meeting deadlines, gathering documentation, filing several official forms, maybe even responding to information requests from the tax authorities, etc. Below you will find all you need to know about how to apply the Beckham Law.
How to apply for the Beckham Law
In order to apply for the SETR, it is necessary to submit an application to the Spanish Tax Agency. This application serves to formally request the application of the special regime, as well as to provide all the documentation that justifies that all the requirements are met. That is why it is important to file the application correctly because, otherwise, the regime will be denied.
Deadline to apply: 6 Months
To apply for the SETR, you have to submit the application to the Spanish tax authorities within a maximum period of six months from the date of commencement of the activity recorded in the registration with the Social Security in Spain or in the documentation that allows the maintenance of the foreign Social Security legislation.
It’s not just about how to apply the Beckham Law, it’s also about when to apply. This is absolutely crucial, after that six-month window, you will not be able to apply for the SETR anymore.
Prerequisite: Register with the Spanish Tax Agency
Before starting with the SETR application, you must be registered in the Spanish Census of Liable Taxpayers. This is a register, managed by the Spanish Tax Agency, in which any individual or legal entity that has to deal with the Spanish tax authorities must register.
In order to register in the Spanish taxpayers’ registry, you must file a Form 030 (‘Modelo 030’ in Spanish). You can file the Form 030 in person at the Tax Office or online, in which case you will need an electronic certificate.
The most difficult part of the SETR application process is the collection and preparation of the supporting documentation. Such documentation will depend on your specific circumstances, so it is not easy to make an exhaustive list of all the necessary documents. What we can tell you is that some of the documents may have to be issued by third parties (including official institutions) and others may be prepared by yourself or your company.
In addition, as mentioned in the Requirements page, you may have to prove the causal link between your move to Spain and your new job. The supporting documentation to prove this depends, of course, on each specific case.
The last document you will have to prepare is the official form required to apply for the SETR.
Once you have all the documents ready, you will have to file the official form together with all the supporting documentation to the tax authorities. The application can only be submitted online, which means that you will need an electronic certificate in order to prove your identity.
The resolution of the tax authorities
The SETR does not apply automatically after the submission of the application, but must be expressly authorised by the tax authorities once they have verified that all requirements are met.
In this verification process the tax authorities sometimes believe that the supporting documentation provided is not sufficient and ask for further clarification or documentation. If this is the case, you will only have a few days to reply.
At the end of the process, the tax authorities will have to decide whether to authorise or reject the application. They have a legal deadline of 10 working days to do so. However, you will know the result only after you are notified of the resolution, which may require more or less time depending on your circumstances: Workload of the office of the Tax Agency in charge of the file, whether or not you are registered in the Electronic Notifications Service, delivery time of the post office of your home, etc..
Assistance with the application process
As mentioned in the previous sections, the application process can be relatively complex. In case you’re not sure about how to apply the Beckham Law, and would like to have a lawyer to help you through the process, we can help you with that.