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.
Before starting the application for the SETR, the taxpayer must be registered in the Spanish Census of Liable Taxpayers. This is a register, managed by the Spanish Tax Agency, in which any individual who has to deal with the Spanish tax authorities must register. In order to register in the Spanish Census of Liable Taxpayers, you must file a Form 030 of registration as a taxpayer, which includes your identification data (name and surname, tax identification number, address in Spain, passport number, etc.).
If any of the taxpayer’s identification data (such as address) changes, it will also be necessary to submit a Form 030 modifying these data.
Finally, the Form 030 must also be submitted when the taxpayer moves abroad again and ceases to be a tax resident in Spain. In this case, a Form 030 is filed to deregister in the Spanish Census of Liable Taxpayers.
This service precisely includes all the assistance necessary to prepare and file a Form 030 in each of the situations described above.