If you are considering applying for the Beckham Law, then there are some key aspects you should be aware of.
Five things you need to know to successfully apply for the Beckham Law
Deadline to apply: 6 Months
In order to apply the Beckham Law, you must submit an application to the Spanish Tax Agency 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. Once this period has elapsed, you will no longer be able to apply for it.
The application must be accompanied by certain documentation. This documentation depends on the specific circumstances of each case, but you should know that it may mean, for example, that you have to draw up documents, file other forms to the Spanish Tax Agency beforehand or that your employer has to prepare some documents or register with the Spanish Tax Agency. It is important that the documentation is correct, otherwise your application will be rejected.
Attention to notifications from the Tax Agency
The Tax Agency will contact you by means of notifications (there are different types). You must be very aware of your mailbox to check if you receive any.
Respond quickly to any requests for information from the Tax Agency
The Spanish Tax Agency may want additional information or clarification of some aspect of the application. You will normally be given 10 days to do this. If after this period you have not replied, your application will be rejected. That is why you must be very agile in responding to these requirements.
Resolution of the procedure and implementation of the regime
If all goes well, you will be notified that you can apply the special tax regime. After that you will obtain a certificate you should forward to your employer and give them instructions so that they can start applying the Beckham Law’s specific withholding rate.
The application process is very important because the Spanish Tax Agency is considerably strict with the supporting documents proving that you meet the requirements, so you must be as diligent as possible with it.
Prerequisite: Registration with the Spanish Tax Agency
Before starting with the application process you must be registered in the Spanish Census of Liable Taxpayers. This is a register, managed by the Spanish Tax Agency, in which every individual that has to deal with the Spanish tax authorities must be registered.
In order to register in the Census of Liable Taxpayers, you must file a Form 030 (‘Modelo 030’ in Spanish). If you need assistance to prepare and file the Form 030, we can help you with that.
Initiate the Beckham Law application process
As we have already mentioned, the application process can be relatively complex, and if you make a mistake, you may be denied the application of the Beckham Law. If you want to avoid that risk you should probably contract a lawyer to help you with the application process.