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.
Those taxpayers who apply the SETR must file their income tax return from the first year in which they become tax residents. This tax return must be filed every year from April to the end of June following the year which is being declared. For example, the income tax return for calendar year 2019 must be filed between April and June (both included) 2020. There is a specific tax return for the SETR that differs from the standard Personal Income Tax return.
This service precisely includes all the assistance necessary to prepare and file the SETR income tax return.