Last updated: February 19, 2020

IF YOU LEAVE SPAIN OR NO LONGER MEET THE REQUIREMENTS, YOU MUST NOTIFY THE CANCELLATION OF THE SPECIAL REGIME

The special tax regime has a maximum duration of 6 years (the year in which you become tax resident and the following 5 years). Notwithstanding the above, the special tax regime may be cancelled before the six years have elapsed, either by voluntary renunciation or by exclusion.

Voluntary renunciation

Those who have opted for the application of the special tax regime may also renounce the application of the special tax regime. The period for renunciation is during the months of November and December preceding the beginning of the calendar year in which the renunciation is to take effect. Once the renunciation has been made, the special tax regime cannot be applied again.

To carry out the renunciation you must file an official communication to the Spanish Tax Agency and another to your company.

Exclusion

Exclusion is caused when you no longer meet the requirements once you are applying the special tax regime. The exclusion takes effect in the tax period in which you stop meeting any of the requirements. Once the exclusion has taken place, the special tax regime cannot be applied again.

When you stop meeting a requirement and are excluded from the special regime, you must officially notify the Spanish Tax Agency of this circumstance within one month of the non-compliance with the requirements. You must also inform your company, using the forms provided for this purpose, within ten days, starting from the end of the period of one month mentioned above.

LEGAL ASSISTANCE IN COMMUNICATING THE RENUNCIATION OR EXCLUSION FROM THE REGIME

If you need assistance communicating the renunciation or exclusion from the special tax regime, we can help you with that.

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Cancellation of the Beckham Law