As we have commented in previous publications, the special regime for workers posted to Spanish territory, better known as the Beckham Law, has undergone modifications following the publication of Law 28/2022, of 21 December, on the Promotion of the Start-up Ecosystem, which have led to the relevant corrections in the Personal Income Tax Regulations. Below we will analyse the most noteworthy modifications.
The inclusion of new cases of application to the regime is one of the modifications, going into more detail on the requirements necessary to qualify for each one of them and shedding some light on questions such as, could my activity be considered as entrepreneurial, am I a highly qualified professional, am I a highly qualified professional, etc.?
On the other hand, the adaptation of the duration of the regime to the taxpayers associated with the main taxpayer, these being the spouse and their children under the age of 25 or with disabilities, or the parent in the event that there is no marital relationship.
Likewise, the individual notification by each taxpayer to apply the system, with a period of six months from entry into Spain for associated taxpayers or the period of the main taxpayer if this is longer. The situation existing at the time of applying for the regime will be taken into account to establish whether the requirements of age, disability and relationship between the main taxpayer and the associate are met.
Another modification to be highlighted is the possibility of individual renunciation by associated taxpayers in the same terms and conditions as previously foreseen. However, the renunciation or exclusion of the main taxpayer will also tacitly exclude them from the system, as well as if they fail to comply with any of the conditions.
All the changes detailed above have been introduced prior to the approval of the new Form 149, which we will discuss in one of our next publications. This has resulted in a number of taxpayers who met the requirements being ineligible for the regime, which is why an implementation period of six months has been established from its entry into force.
If you need any help to qualify for the impatriate regime, our firm is at your disposal.
Isabel María Diaz Rubio.