The “Beckham Law” or Special Expats’ Tax Regime (“SETR”), from Spanish Régimen Especial para Trabajadores Desplazados, provided for in Article 93 of Act 35/2006, of November 28, on Spanish Personal Income Tax, is intended for individuals who move to Spain to work and acquire the status of tax residents in Spain.
In order to apply the SETR it is necessary to 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. The application request must be accompanied by certain documentation, which depends on each specific case.
This service precisely includes all the assistance required to apply for the SETR. This includes assistance with the preparation of the application forms, as well as the required supporting documentation. Notwithstanding the above, your collaboration will be necessary to prepare and collect certain documentation. The documentation required depends on the specific circumstances of each case, but you should know that it may imply, for example, that you have to prepare documents, submit other forms to the Spanish Tax Agency 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.
In the event that during the application process the Spanish Tax Agency requires more information, the assistance to attend these requirements will also be included.