The order amending the Regulation on the Special Regime for Impatriates (Bechkam Law) will be approved soon, which means that the new groups that the Start up Law made possible, will be able to apply (spouses, self-employed with innovative activities and teleworkers). Important data:
– All these new groups will have a period to exercise the option of 6 months from the approval of the Order. There may be situations of spouses who moved in the second half of 2022, for whom a new range of options is now open, as they have not been able to opt until the approval of the Order.
– The IRPF withholdings for these groups in 2023 must be in the General Regime, until they receive the certificate of acceptance. If they are withholding more than 24%, they will obtain a refund via Form 151.
On the other hand, when a taxpayer in the regime is covered by reason of an employment contract and is made redundant, the DGT considers that, if the period of unemployment is short, this taxpayer would not be excluded. This period of time should be 3-4 months and never exceed one year, following discussions with the DGT.
We remain at your disposal for any clarification.