1/ If I am accepted by DNV, would I be a tax resident in Spain in the year of the concession?
DNV does not turn anyone into tax resident in Spain. The fact of holding a DNV does not mean that you have to pay taxes in our country.
2/ If accepted by DNV, would I be covered by the Beckham Law regime?
DNV holders are not automatically accepted under the Beckham Rule. The Special Regime of Personal Income Tax in Spain ( article 93 of Personal Income Tax Law, “Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas” ) requires an individual to follow an specific application process.
3/ What are the implications for DNV under the Beckham Law regime?
Acceptance to DNV presumes that the requirements of the Beckham Act regulations are met, but they are separate processes and the two should be carried out separately.
4/ Are the Beckham Act requirements presumed to be met in all cases where DNV is accepted?
No, the presumption only applies in the case of an employee of a company that is not resident in Spain relocating to Spain for work reasons.
5/ If I am self-employed abroad and come to Spain, will the DNV and the Beckham Law regime be granted?
The DNV would have to be accepted by Extranjería, whereas, in this case, there would be no presumption of compliance with the requirements of the Beckham Law regime. Thus, the Beckham Regime application could not follow the DNV route. In this case, we highly recommend to consult a tax advisor.
6/ If I am self-employed in a non-resident company in Spain, can I obtain the DNV?
Yes, you could obtain the DNV but, as in the previous case, it is not presumed that you meet the requirements for the Beckham Law regime, so you would have to go through the procedure proving all the requirements for it.
7/ How can I find out when I am a tax resident in Spain?
To be a tax resident in Spain you must stay in Spanish territory for more than 183 days a year; or your economic interests or the main core of your activity must be located in Spain.
8/ If I am a national of an EU Member State, can I benefit from DNV?
No, the DNV is granted to those persons who are non-EU nationals, since if you are a national of a member state of the European Union, there is free movement of persons and capital in European territory.
9/ If I am under the Beckham Act regime, can I apply for DNV?
The Beckham Law regime has tax effects in Spain, while the DNV regulates your residency status in Spain. If you are from a Non EU country and would like to relocate to Spain, you need to obtain first a VISA and then decide if you would like to apply for the Beckham Regime or not.
10/ Should I continue to be employed by the non-resident company in Spain if the DNV has been accepted?
The DNV is designed for international teleworkers who come to Spain to telework. The DNV would regulate your residency status in Spain, so it would be advisable to continue to be hired by the non-resident company, as otherwise your residency status could change.