As you may have seen in our media, we have discussed the Beckham Law, its requirements, advantages, and how it works. But it is also important to understand what Spanish tax inspectors are looking for when they open an investigation. The Tax Agency does not act randomly, so receiving a notification usually has a reason.
Inspectors tend to look for certain patterns: newly established Spanish companies with limited resources that generate income abroad, foreign companies managed from Spain that could be considered permanent establishments, assets abroad that are disproportionate to declared salaries, and income or assets abroad in the year of relocation, such as property sales, transfers, or investment returns.
Being aware of these factors helps you anticipate possible inspections and ensure that your structure under the Beckham Law complies with regulations. If you would like to review your situation, please do not hesitate to contact us.