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.
The SETR has a maximum duration of 6 years (the year in which you become tax resident and the following 5 years). Notwithstanding the above, the SETR may be terminated before the 6 years have elapsed, either by voluntary renunciation or by exclusion.
Exclusion is caused by the non-fulfillment of any of the requirements after the SETR has been applied for. Such exclusion takes effect in the tax period in which such non-compliance occurs. In the event of being excluded from the SETR, the taxpayer must officially notify the Spanish Tax Agency of this circumstance within one month of the non-compliance with the requirements. It is also necessary to inform the employer by means of the forms provided for this purpose, and within ten days, starting from the end of the period of one month mentioned above.
This service precisely includes all the assistance necessary to carry out the above mentioned communications of exclusion from the SETR, both to the Spanish Tax Agency and to the employer.