{"id":850,"date":"2025-11-03T08:51:36","date_gmt":"2025-11-03T07:51:36","guid":{"rendered":"https:\/\/v3.pellicerheredia.com\/beckham-law\/"},"modified":"2026-06-10T16:21:54","modified_gmt":"2026-06-10T14:21:54","slug":"beckham-law-spain","status":"publish","type":"page","link":"https:\/\/www.pellicerheredia.com\/en\/beckham-law-spain\/","title":{"rendered":"Beckham Law in Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"850\" class=\"elementor elementor-850 elementor-816\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-564f747 e-flex e-con-boxed e-con e-parent\" data-id=\"564f747\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-515e562 e-flex e-con-boxed e-con e-parent\" data-id=\"515e562\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce3c871 elementor-widget elementor-widget-heading\" data-id=\"ce3c871\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Beckham Law in Spain 2026<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9004e1f elementor-widget elementor-widget-heading\" data-id=\"9004e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">24% Flat tax regime up to EUR 600,000 for foreign workers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5481666 elementor-widget elementor-widget-text-editor\" data-id=\"5481666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Beckham Law in Spain<\/strong> is a special tax regime under Article 93 of the Spanish Personal Income Tax Law that <strong>allows qualifying foreign professionals, executives, entrepreneurs, investors and digital nomads<\/strong> who move to Spain to be taxed under non-resident income tax rules for six fiscal years. In practice,<strong> employment income up to EUR 600,000 is taxed at 24%<\/strong>, with the excess taxed at 47%. The application is filed with the Spanish Tax Agency through 149 form, generally within six months from the start of the qualifying activity in Spain.  <\/p><p>At <strong>Pellicer&#038;Heredia<\/strong>, our team of <strong><a href=\"https:\/\/www.pellicerheredia.com\/asesoria-fiscal-alicante\/\" target=\"_blank\" rel=\"noopener\">expert tax lawyers<\/a><\/strong> specializes in guiding clients through the <strong>Beckham Law application process<\/strong>. We help you determine eligibility, manage all documentation and forms, and ensure full compliance with Spanish tax law. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6eeb9d1 e-con-full e-flex e-con e-child\" data-id=\"6eeb9d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4af7c01 elementor-widget elementor-widget-text-editor\" data-id=\"4af7c01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Reviewed by <a href=\"https:\/\/www.pellicerheredia.com\/en\/lawyer-ignacio-pellicer\/\" target=\"_blank\" rel=\"noopener\">Ignacio Pellicer Molla<\/a>, Immigration and International Tax Lawyer at Pellicer &#038; Heredia Abogados<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72f22ba elementor-align-end elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"72f22ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Bar Association no. 5918<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Languages: English, Spanish and Italian<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Last updated: Jun 2026<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ce0086 elementor-widget elementor-widget-spacer\" data-id=\"3ce0086\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2037390 elementor-widget elementor-widget-image\" data-id=\"2037390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"795\" height=\"1080\" src=\"https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2.png\" class=\"attachment-full size-full wp-image-7015\" alt=\"\" srcset=\"https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2.png 795w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-221x300.png 221w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-754x1024.png 754w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-768x1043.png 768w\" sizes=\"(max-width: 795px) 100vw, 795px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7bde62 e-con-full e-flex e-con e-parent\" data-id=\"e7bde62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f960308 elementor-widget elementor-widget-menu-anchor\" data-id=\"f960308\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"contact-form\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5406a9 e-flex e-con-boxed e-con e-parent\" data-id=\"b5406a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb58497 elementor-widget elementor-widget-heading\" data-id=\"fb58497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Enjoy one of the most advantageous tax regimes for foreign professionals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-176d7b9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"176d7b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We help you assess your eligibility, prepare all the necessary documentation and ensure full compliance with Spanish tax regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c11a93 elementor-button-align-start elementor-widget__width-initial elementor-widget elementor-widget-global elementor-global-4367 elementor-global-295 elementor-widget-form\" data-id=\"5c11a93\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Global Form\" aria-label=\"Global Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"850\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"5c11a93\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-60 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-phone elementor-col-40 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-phone\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-phone\" data-field-id=\"403e859\" data-default-country=\"es\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Phone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_1dfde64 elementor-col-100\">\n\t\t\t\t\tIn which country do you currently reside?\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-country elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-country\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCountry\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[country]\" id=\"form-field-country\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Country\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-privacy elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-privacy\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPrivacy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[privacy]\" id=\"form-field-privacy\" class=\"elementor-field elementor-size-lg  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-privacy\">I confirm that I have read and accept the <a href=\"https:\/\/www.pellicerheredia.com\/en\/privacy-policy\/\" style=\"color: #A70D53;\"><u>Privacy Policy.<\/u><\/a><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-fuente elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[fuente]\" id=\"form-field-fuente\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" value=\"WEB\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-interes elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[interes]\" id=\"form-field-interes\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" value=\"Beckham Law in Spain\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc2af19 e-flex e-con-boxed e-con e-parent\" data-id=\"cc2af19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb6392 elementor-widget elementor-widget-heading\" data-id=\"2eb6392\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key facts about Beckham Law in Spain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f8c2b elementor-widget elementor-widget-text-editor\" data-id=\"76f8c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before deciding whether this regime is suitable, it is important to understand the core figures, forms and deadlines. These are the facts most clients need to check at the start of the relocation process. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae075d6 elementor-widget elementor-widget-spacer\" data-id=\"ae075d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5fb763 e-con-full e-grid e-con e-child\" data-id=\"f5fb763\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-901f302 e-con-full e-flex e-con e-child\" data-id=\"901f302\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf86719 elementor-widget elementor-widget-heading\" data-id=\"bf86719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Concept<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d934ee e-con-full e-flex e-con e-child\" data-id=\"1d934ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89a366b elementor-widget elementor-widget-heading\" data-id=\"89a366b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">2026 position<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e33f746 e-con-full e-flex e-con e-child\" data-id=\"e33f746\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9aeec1 elementor-widget elementor-widget-text-editor\" data-id=\"f9aeec1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Legal basis<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0b0439 e-con-full e-flex e-con e-child\" data-id=\"e0b0439\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dede187 elementor-widget elementor-widget-text-editor\" data-id=\"dede187\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Article 93 of Spanish Personal Income Tax Law<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9d74fd e-con-full e-flex e-con e-child\" data-id=\"e9d74fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4567b4b elementor-widget elementor-widget-text-editor\" data-id=\"4567b4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Main tax advantage<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8597838 e-con-full e-flex e-con e-child\" data-id=\"8597838\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da1917f elementor-widget elementor-widget-text-editor\" data-id=\"da1917f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>24% flat rate on Spanish employment income up to EUR 600,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1244e49 e-con-full e-flex e-con e-child\" data-id=\"1244e49\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c3311b elementor-widget elementor-widget-text-editor\" data-id=\"9c3311b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Rate above EUR 600,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-466e5cd e-con-full e-flex e-con e-child\" data-id=\"466e5cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2b6250 elementor-widget elementor-widget-text-editor\" data-id=\"c2b6250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>47% on the excess<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1445f8b e-con-full e-flex e-con e-child\" data-id=\"1445f8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c682e7f elementor-widget elementor-widget-text-editor\" data-id=\"c682e7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Duration<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-157cca3 e-con-full e-flex e-con e-child\" data-id=\"157cca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52dad88 elementor-widget elementor-widget-text-editor\" data-id=\"52dad88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tax year of arrival plus the following five tax years<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-992d084 e-con-full e-flex e-con e-child\" data-id=\"992d084\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0daa6a9 elementor-widget elementor-widget-text-editor\" data-id=\"0daa6a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Application form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-592dbc3 e-con-full e-flex e-con e-child\" data-id=\"592dbc3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12e94f3 elementor-widget elementor-widget-text-editor\" data-id=\"12e94f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>149 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bff0b72 e-con-full e-flex e-con e-child\" data-id=\"bff0b72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-183ff36 elementor-widget elementor-widget-text-editor\" data-id=\"183ff36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Annual tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d2c6470 e-con-full e-flex e-con e-child\" data-id=\"d2c6470\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b39e33 elementor-widget elementor-widget-text-editor\" data-id=\"6b39e33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>151 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bd1872 e-con-full e-flex e-con e-child\" data-id=\"1bd1872\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b00467 elementor-widget elementor-widget-text-editor\" data-id=\"0b00467\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Application deadline<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a2f751 e-con-full e-flex e-con e-child\" data-id=\"6a2f751\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f8e16 elementor-widget elementor-widget-text-editor\" data-id=\"a3f8e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally six months from the start date of the qualifying activity in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3d13d8 e-con-full e-flex e-con e-child\" data-id=\"b3d13d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05bdf88 elementor-widget elementor-widget-text-editor\" data-id=\"05bdf88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digital Nomad Visa compatibility<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87f8fde e-con-full e-flex e-con e-child\" data-id=\"87f8fde\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-492e354 elementor-widget elementor-widget-text-editor\" data-id=\"492e354\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes, for qualifying international teleworkers<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f79ed90 e-con-full e-flex e-con e-child\" data-id=\"f79ed90\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c3c2a6 elementor-widget elementor-widget-text-editor\" data-id=\"4c3c2a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Foreign-source passive income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3d4563 e-con-full e-flex e-con e-child\" data-id=\"d3d4563\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba04833 elementor-widget elementor-widget-text-editor\" data-id=\"ba04833\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally not taxed in Spain under the regime, subject to case-by-case review<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8af290 e-con-full e-flex e-con e-child\" data-id=\"c8af290\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-719842f elementor-widget elementor-widget-text-editor\" data-id=\"719842f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Wealth tax scope<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21f6e38 e-con-full e-flex e-con e-child\" data-id=\"21f6e38\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a64103 elementor-widget elementor-widget-text-editor\" data-id=\"3a64103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally limited to Spanish-located assets for beneficiaries of the regime<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dce7bca e-con-full e-flex e-con e-child\" data-id=\"dce7bca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1faee5 elementor-widget elementor-widget-text-editor\" data-id=\"c1faee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>720 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d636fb e-con-full e-flex e-con e-child\" data-id=\"8d636fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aaba66f elementor-widget elementor-widget-text-editor\" data-id=\"aaba66f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally not required for the main beneficiary under Article 93, although family members may need separate advice<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2db4060 e-flex e-con-boxed e-con e-parent\" data-id=\"2db4060\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d3e3f91 e-grid e-con-full e-con e-child\" data-id=\"d3e3f91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ab9aaa1 e-con-full e-flex e-con e-child\" data-id=\"ab9aaa1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69887b2 elementor-widget elementor-widget-heading\" data-id=\"69887b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who has to pay Wealth Tax in Spain?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fdcb0d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9fdcb0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Moving to Spain can create an immediate change in tax residence. Without planning, a high-income professional may become subject to Spain&#8217;s ordinary progressive income tax rates and to reporting rules on worldwide assets. The <a href=\"https:\/\/www.pellicerheredia.com\/en\/income-tax-spain\/\" target=\"_blank\" rel=\"noopener\"><strong>Beckham Law offers an alternative route for qualifying individuals who become Spanish tax residents<\/strong><\/a> because of a professional relocation.  <\/p><p>Under this special regime, the individual remains an IRPF taxpayer but calculates the tax due under rules similar to those applied to non-residents, with<strong> specific conditions and exceptions.<\/strong> This can create a clear tax advantage <strong>for executives, remote employees, founders and internationally mobile professionals<\/strong> whose income would otherwise fall into the highest progressive brackets. <\/p><p>The regime is especially relevant when a relocation has several moving parts: employment contracts, Digital Nomad Visa applications, foreign equity compensation, tax residence certificates, social security coverage and family members moving to Spain at the same time. A correct assessment before arrival is usually the safest way to <strong>avoid missing the deadline or choosing the wrong structure.<\/strong> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a75542a e-con-full e-flex e-con e-child\" data-id=\"a75542a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f15ee86 e-flex e-con-boxed e-con e-parent\" data-id=\"f15ee86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-922e374 elementor-widget elementor-widget-heading\" data-id=\"922e374\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who can apply for the Beckham Law in 2026?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7643855 elementor-widget elementor-widget-text-editor\" data-id=\"7643855\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEligibility d<strong>epends on both the person moving to Spain and the reason for the relocation<\/strong>. The following profiles are commonly assessed for the regime. Each case should be reviewed before the move or as early as possible after arrival, because the application window is limited.  \t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0e0d6e e-con-full e-grid e-con e-child\" data-id=\"d0e0d6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99cda1 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e99cda1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-tie\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 256c70.7 0 128-57.3 128-128S294.7 0 224 0 96 57.3 96 128s57.3 128 128 128zm95.8 32.6L272 480l-32-136 32-56h-96l32 56-32 136-47.8-191.4C56.9 292 0 350.3 0 422.4V464c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48v-41.6c0-72.1-56.9-130.4-128.2-133.8z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tForeign employees hired by a Spanish company\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tA foreign professional hired by a Spanish employer may qualify<strong> when the move to Spain is linked to the new employment relationship<\/strong> and the remaining legal requirements are met. The employment contract, Spanish registration date and start date of work are key documents for the 149 application. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c60bdaa elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c60bdaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-suitcase-rolling\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 160H48c-26.51 0-48 21.49-48 48v224c0 26.51 21.49 48 48 48h16v16c0 8.84 7.16 16 16 16h32c8.84 0 16-7.16 16-16v-16h128v16c0 8.84 7.16 16 16 16h32c8.84 0 16-7.16 16-16v-16h16c26.51 0 48-21.49 48-48V208c0-26.51-21.49-48-48-48zm-16 216c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h240c4.42 0 8 3.58 8 8v16zm0-96c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h240c4.42 0 8 3.58 8 8v16zM144 48h96v80h48V48c0-26.51-21.49-48-48-48h-96c-26.51 0-48 21.49-48 48v80h48V48z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tEmployees transferred to Spain by an international employer\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAn internal company transfer can also be a qualifying reason when the foreign employer sends the employee to Spain and <strong>the documentation clearly explains the assignment<\/strong>. In these cases, it is important to align the assignment letter, payroll position, social security documentation and Spanish tax registration.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0c4d44 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c0c4d44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-laptop\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M624 416H381.54c-.74 19.81-14.71 32-32.74 32H288c-18.69 0-33.02-17.47-32.77-32H16c-8.8 0-16 7.2-16 16v16c0 35.2 28.8 64 64 64h512c35.2 0 64-28.8 64-64v-16c0-8.8-7.2-16-16-16zM576 48c0-26.4-21.6-48-48-48H112C85.6 0 64 21.6 64 48v336h512V48zm-64 272H128V64h384v256z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDigital nomads and international teleworkers\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSince the reform linked to Spain's <strong>startup and international teleworking framework, certain remote workers<\/strong> who move to Spain and work for foreign companies may be able to combine the <a href=\"https:\/\/www.pellicerheredia.com\/en\/digital-nomad-visa-spain\/\" target=\"_blank\">Digital Nomad Vis<\/a>a with the Beckham Law. This is one of the most important planning opportunities for US, Canadian and European tech professionals relocating to Spain. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a368068 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a368068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-building\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M128 148v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12zm140 12h40c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12zm-128 96h40c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12zm128 0h40c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12zm-76 84v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm76 12h40c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12zm180 124v36H0v-36c0-6.6 5.4-12 12-12h19.5V24c0-13.3 10.7-24 24-24h337c13.3 0 24 10.7 24 24v440H436c6.6 0 12 5.4 12 12zM79.5 463H192v-67c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v67h112.5V49L80 48l-.5 415z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCompany directors and entrepreneurs\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCompany directors, entrepreneurs and investors may also be eligible in specific circumstances, although the analysis is more technical. The <strong>ownership structure, type of company, activity, remuneration and relationship with Spain must be reviewed carefully<\/strong> before filing 149 form. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-858c83a elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"858c83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-users\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M96 224c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm448 0c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm32 32h-64c-17.6 0-33.5 7.1-45.1 18.6 40.3 22.1 68.9 62 75.1 109.4h66c17.7 0 32-14.3 32-32v-32c0-35.3-28.7-64-64-64zm-256 0c61.9 0 112-50.1 112-112S381.9 32 320 32 208 82.1 208 144s50.1 112 112 112zm76.8 32h-8.3c-20.8 10-43.9 16-68.5 16s-47.6-6-68.5-16h-8.3C179.6 288 128 339.6 128 403.2V432c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48v-28.8c0-63.6-51.6-115.2-115.2-115.2zm-223.7-13.4C161.5 263.1 145.6 256 128 256H64c-35.3 0-64 28.7-64 64v32c0 17.7 14.3 32 32 32h65.9c6.3-47.4 34.9-87.3 75.2-109.4z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tFamily members who move with the main applicant\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<strong>The spouse and children of the main applicant<\/strong> may be able to opt for the regime if they move to Spain with the main taxpayer, or within the legally permitted period, and meet the required conditions. Family eligibility must be assessed separately, because each taxpayer communicates the option individually. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-228f497 e-flex e-con-boxed e-con e-parent\" data-id=\"228f497\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460e92a elementor-widget elementor-widget-heading\" data-id=\"460e92a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Beckham Law and the Digital Nomad Visa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8db152 elementor-widget elementor-widget-text-editor\" data-id=\"a8db152\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For many non-EU professionals, the D<strong>igital Nomad Visa solves the immigration side of the move while the Beckham Law solves the tax planning side<\/strong>. When both are available, the combination can be extremely efficient: the visa authorises residence and remote work in Spain, while the special tax regime may reduce the Spanish tax cost of employment income. <\/p><p>The key point is timing. The visa application, the start of the activity in Spain, the social security or foreign coverage documentation and the 149 form deadline must be coordinated. <strong>A client who obtains the Digital Nomad Visa but files the Beckham Law application late may lose the tax benefit<\/strong> even if the immigration process was successful. <\/p><p>At Pellicer &#038; Heredia, <strong>we recommend assessing the immigration and tax route together before the move<\/strong>. This allows us to identify whether the Digital Nomad Visa, a Spanish employment contract, a secondment letter or another professional route is the strongest basis for the Beckham Law application. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef49886 e-flex e-con-boxed e-con e-parent\" data-id=\"ef49886\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b3857 elementor-widget elementor-widget-heading\" data-id=\"c5b3857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax treatment under the Beckham Law<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ed12c8 elementor-widget elementor-widget-text-editor\" data-id=\"4ed12c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe tax benefit is attractive because it <strong>changes how the new Spanish resident is taxed during the six fiscal years of the regime<\/strong>. The result can be a significant saving for high earners, but the detail matters.\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05bf392 e-con-full e-grid e-con e-child\" data-id=\"05bf392\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41395c1 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"41395c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-money-bill-wave\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M621.16 54.46C582.37 38.19 543.55 32 504.75 32c-123.17-.01-246.33 62.34-369.5 62.34-30.89 0-61.76-3.92-92.65-13.72-3.47-1.1-6.95-1.62-10.35-1.62C15.04 79 0 92.32 0 110.81v317.26c0 12.63 7.23 24.6 18.84 29.46C57.63 473.81 96.45 480 135.25 480c123.17 0 246.34-62.35 369.51-62.35 30.89 0 61.76 3.92 92.65 13.72 3.47 1.1 6.95 1.62 10.35 1.62 17.21 0 32.25-13.32 32.25-31.81V83.93c-.01-12.64-7.24-24.6-18.85-29.47zM48 132.22c20.12 5.04 41.12 7.57 62.72 8.93C104.84 170.54 79 192.69 48 192.69v-60.47zm0 285v-47.78c34.37 0 62.18 27.27 63.71 61.4-22.53-1.81-43.59-6.31-63.71-13.62zM320 352c-44.19 0-80-42.99-80-96 0-53.02 35.82-96 80-96s80 42.98 80 96c0 53.03-35.83 96-80 96zm272 27.78c-17.52-4.39-35.71-6.85-54.32-8.44 5.87-26.08 27.5-45.88 54.32-49.28v57.72zm0-236.11c-30.89-3.91-54.86-29.7-55.81-61.55 19.54 2.17 38.09 6.23 55.81 12.66v48.89z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tEmployment income in Spain\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSpanish-source <strong>employment income is taxed at a flat rate of 24% up to EUR 600,000<\/strong>. If the annual employment income exceeds that threshold, <strong>the excess is taxed at 47%<\/strong>. This offers predictability for executives and senior professionals who would otherwise face progressive income tax rates in Spain.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94a3142 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"94a3142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-line\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 384H64V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16zM464 96H345.94c-21.38 0-32.09 25.85-16.97 40.97l32.4 32.4L288 242.75l-73.37-73.37c-12.5-12.5-32.76-12.5-45.25 0l-68.69 68.69c-6.25 6.25-6.25 16.38 0 22.63l22.62 22.62c6.25 6.25 16.38 6.25 22.63 0L192 237.25l73.37 73.37c12.5 12.5 32.76 12.5 45.25 0l96-96 32.4 32.4c15.12 15.12 40.97 4.41 40.97-16.97V112c.01-8.84-7.15-16-15.99-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tForeign-source investment income\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tForeign-source passive income, such as dividends, interest or capital gains from assets located outside Spain,<strong> is generally outside Spanish taxation under the regime<\/strong>. This point is valuable for international investors, but it must be checked with the applicable facts, source rules, treaties and anti-abuse provisions.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d45e500 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d45e500\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path d=\"M128 96C92.7 96 64 124.7 64 160L64 480C64 515.3 92.7 544 128 544C128 561.7 142.3 576 160 576C177.7 576 192 561.7 192 544L448 544C448 561.7 462.3 576 480 576C497.7 576 512 561.7 512 544C547.3 544 576 515.3 576 480L576 160C576 124.7 547.3 96 512 96L128 96zM320 320C320 284.7 291.3 256 256 256C220.7 256 192 284.7 192 320C192 355.3 220.7 384 256 384C291.3 384 320 355.3 320 320zM128 320C128 249.3 185.3 192 256 192C326.7 192 384 249.3 384 320C384 390.7 326.7 448 256 448C185.3 448 128 390.7 128 320zM512 272C512 289.8 502.3 305.3 488 313.6L488 392C488 405.3 477.3 416 464 416C450.7 416 440 405.3 440 392L440 313.6C425.7 305.3 416 289.8 416 272C416 245.5 437.5 224 464 224C490.5 224 512 245.5 512 272z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWealth tax and foreign assets\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBeneficiaries of the Beckham Law are generally taxed for the <a href=\"https:\/\/www.pellicerheredia.com\/en\/wealth-tax-spain\/\" target=\"_blank\">Spanish wealth tax<\/a> purposes <strong>only on assets and rights located in Spain<\/strong>. This can be particularly relevant for clients who keep investment portfolios, retirement accounts or real estate outside Spain. The position should be reviewed alongside the Solidarity Tax and regional wealth tax rules when the client has substantial assets. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52cfbb4 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"52cfbb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 248v28c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-28c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm-12 72H108c-6.6 0-12 5.4-12 12v28c0 6.6 5.4 12 12 12h168c6.6 0 12-5.4 12-12v-28c0-6.6-5.4-12-12-12zm108-188.1V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V48C0 21.5 21.5 0 48 0h204.1C264.8 0 277 5.1 286 14.1L369.9 98c9 8.9 14.1 21.2 14.1 33.9zm-128-80V128h76.1L256 51.9zM336 464V176H232c-13.3 0-24-10.7-24-24V48H48v416h288z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t720 form and reporting obligations\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe main beneficiary of the Article 93 regime is <strong>generally not required to <a href=\"https:\/\/www.pellicerheredia.com\/en\/model-720-declaration-assets-ownership-overseas\/\" target=\"_blank\">file 720<\/a> form for foreign assets<\/strong>. However, this conclusion must not be extended automatically to the spouse or children. Family members who become Spanish tax residents but are not covered by the special regime may have their own reporting obligations. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bcf6f1 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"9bcf6f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-landmark\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M501.62 92.11L267.24 2.04a31.958 31.958 0 0 0-22.47 0L10.38 92.11A16.001 16.001 0 0 0 0 107.09V144c0 8.84 7.16 16 16 16h480c8.84 0 16-7.16 16-16v-36.91c0-6.67-4.14-12.64-10.38-14.98zM64 192v160H48c-8.84 0-16 7.16-16 16v48h448v-48c0-8.84-7.16-16-16-16h-16V192h-64v160h-96V192h-64v160h-96V192H64zm432 256H16c-8.84 0-16 7.16-16 16v32c0 8.84 7.16 16 16 16h480c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tUS tax obligations\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUS citizens and green card holders <strong>usually remain subject to US tax filing obligations even after moving to Spain.<\/strong> The Beckham Law does not eliminate US forms such as FBAR or FATCA Form 8938 where they apply. Spanish and US advice should be coordinated before the move, especially when the client has equity compensation, retirement accounts or investment income. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a8aa3c e-flex e-con-boxed e-con e-parent\" data-id=\"5a8aa3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-299644e elementor-widget elementor-widget-heading\" data-id=\"299644e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Beckham Law compared with the general Spanish tax regime<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f697f elementor-widget elementor-widget-text-editor\" data-id=\"b2f697f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This comparison helps identify why the regime can be attractive for high earners and internationally mobile professionals. It should be used as an initial guide, not as a substitute for a personalised tax calculation. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50125b1 elementor-widget elementor-widget-spacer\" data-id=\"50125b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e61f71 e-con-full e-grid elementor-hidden-mobile e-con e-child\" data-id=\"5e61f71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a99f6fe e-con-full e-flex e-con e-child\" data-id=\"a99f6fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc71c83 elementor-widget elementor-widget-heading\" data-id=\"dc71c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Concept<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bd4698 e-con-full e-flex e-con e-child\" data-id=\"2bd4698\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af39f6f elementor-widget elementor-widget-heading\" data-id=\"af39f6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Beckham Law in Spain<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4103b65 e-con-full e-flex e-con e-child\" data-id=\"4103b65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-996c72d elementor-widget elementor-widget-heading\" data-id=\"996c72d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Spanish tax regime<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f6b98b e-con-full e-flex e-con e-child\" data-id=\"7f6b98b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81687e2 elementor-widget elementor-widget-text-editor\" data-id=\"81687e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employment income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a24a1d3 e-con-full e-flex e-con e-child\" data-id=\"a24a1d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4956d1b elementor-widget elementor-widget-text-editor\" data-id=\"4956d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>24% up to EUR 600,000, then 47%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-018f7bf e-con-full e-flex e-con e-child\" data-id=\"018f7bf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d7845 elementor-widget elementor-widget-text-editor\" data-id=\"e1d7845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Progressive rates that may reach approximately 47% depending on region and income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7f787f e-con-full e-flex e-con e-child\" data-id=\"e7f787f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0bb67c elementor-widget elementor-widget-text-editor\" data-id=\"d0bb67c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Foreign passive income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef55760 e-con-full e-flex e-con e-child\" data-id=\"ef55760\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0364de2 elementor-widget elementor-widget-text-editor\" data-id=\"0364de2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Generally not taxed in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d6c01e e-con-full e-flex e-con e-child\" data-id=\"0d6c01e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab3021 elementor-widget elementor-widget-text-editor\" data-id=\"1ab3021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Worldwide income taxed in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06a888f e-con-full e-flex e-con e-child\" data-id=\"06a888f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbd3247 elementor-widget elementor-widget-text-editor\" data-id=\"bbd3247\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Foreign assets for wealth tax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a91391 e-con-full e-flex e-con e-child\" data-id=\"3a91391\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcdc9c3 elementor-widget elementor-widget-text-editor\" data-id=\"bcdc9c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally limited to Spanish-located assets<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb1b36c e-con-full e-flex e-con e-child\" data-id=\"fb1b36c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1313d99 elementor-widget elementor-widget-text-editor\" data-id=\"1313d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Worldwide assets may be within scope<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d993a4 e-con-full e-flex e-con e-child\" data-id=\"8d993a4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9fa6b1 elementor-widget elementor-widget-text-editor\" data-id=\"c9fa6b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>720 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60a8ae6 e-con-full e-flex e-con e-child\" data-id=\"60a8ae6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b9d720 elementor-widget elementor-widget-text-editor\" data-id=\"0b9d720\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally not required for the main beneficiary<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-798880d e-con-full e-flex e-con e-child\" data-id=\"798880d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7936e8b elementor-widget elementor-widget-text-editor\" data-id=\"7936e8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Required if thresholds are met<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a78de24 e-con-full e-flex e-con e-child\" data-id=\"a78de24\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-692cb00 elementor-widget elementor-widget-text-editor\" data-id=\"692cb00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Duration<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5decc8d e-con-full e-flex e-con e-child\" data-id=\"5decc8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f13bb60 elementor-widget elementor-widget-text-editor\" data-id=\"f13bb60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Six fiscal years<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22955a9 e-con-full e-flex e-con e-child\" data-id=\"22955a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3766d5e elementor-widget elementor-widget-text-editor\" data-id=\"3766d5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Indefinite while Spanish tax resident<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-384cc2c e-con-full e-flex e-con e-child\" data-id=\"384cc2c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cce65c elementor-widget elementor-widget-text-editor\" data-id=\"8cce65c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Application form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7afe62 e-con-full e-flex e-con e-child\" data-id=\"b7afe62\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c669a45 elementor-widget elementor-widget-text-editor\" data-id=\"c669a45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>149 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-089c6ea e-con-full e-flex e-con e-child\" data-id=\"089c6ea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1363f22 elementor-widget elementor-widget-text-editor\" data-id=\"1363f22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not applicable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70c3a96 e-con-full e-flex e-con e-child\" data-id=\"70c3a96\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45b8a9b elementor-widget elementor-widget-text-editor\" data-id=\"45b8a9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Annual tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6b64f3 e-con-full e-flex e-con e-child\" data-id=\"a6b64f3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43af54b elementor-widget elementor-widget-text-editor\" data-id=\"43af54b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>151 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-827f58b e-con-full e-flex e-con e-child\" data-id=\"827f58b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df9b059 elementor-widget elementor-widget-text-editor\" data-id=\"df9b059\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Ordinary IRPF return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db381d9 e-con-full e-flex e-con e-child\" data-id=\"db381d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff588ee elementor-widget elementor-widget-text-editor\" data-id=\"ff588ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digital Nomad Visa<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a2b045 e-con-full e-flex e-con e-child\" data-id=\"5a2b045\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b64ca6a elementor-widget elementor-widget-text-editor\" data-id=\"b64ca6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Can be compatible when conditions are met<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8afb09 e-con-full e-flex e-con e-child\" data-id=\"c8afb09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-453f1c1 elementor-widget elementor-widget-text-editor\" data-id=\"453f1c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No special 24% rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b32305 e-con-full elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra e-flex e-con e-child\" data-id=\"0b32305\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b7db51 e-con-full elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra e-flex e-con e-child\" data-id=\"7b7db51\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f8321e elementor-widget elementor-widget-heading\" data-id=\"3f8321e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Concept<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-312a1a0 e-con-full e-flex e-con e-child\" data-id=\"312a1a0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc64ffa elementor-widget elementor-widget-heading\" data-id=\"fc64ffa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Beckham Law in Spain<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8c1905 e-con-full e-flex e-con e-child\" data-id=\"c8c1905\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a8bf0a elementor-widget elementor-widget-heading\" data-id=\"7a8bf0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Spanish tax regime<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f13326 e-con-full e-flex e-con e-child\" data-id=\"8f13326\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28833e elementor-widget elementor-widget-text-editor\" data-id=\"a28833e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employment income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4f573c e-con-full e-flex e-con e-child\" data-id=\"d4f573c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a3ef36 elementor-widget elementor-widget-text-editor\" data-id=\"4a3ef36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>24% up to EUR 600,000, then 47%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-96ccdb2 e-con-full e-flex e-con e-child\" data-id=\"96ccdb2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc66f81 elementor-widget elementor-widget-text-editor\" data-id=\"bc66f81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Progressive rates that may reach approximately 47% depending on region and income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3db245 e-con-full e-flex e-con e-child\" data-id=\"b3db245\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12a3aed elementor-widget elementor-widget-text-editor\" data-id=\"12a3aed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Foreign passive income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4eb1d83 e-con-full e-flex e-con e-child\" data-id=\"4eb1d83\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eceed36 elementor-widget elementor-widget-text-editor\" data-id=\"eceed36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Generally not taxed in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3ffbbd e-con-full e-flex e-con e-child\" data-id=\"c3ffbbd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ed5276 elementor-widget elementor-widget-text-editor\" data-id=\"9ed5276\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Worldwide income taxed in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb086f5 e-con-full e-flex e-con e-child\" data-id=\"eb086f5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b19726 elementor-widget elementor-widget-text-editor\" data-id=\"8b19726\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Foreign assets for wealth tax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13d606e e-con-full e-flex e-con e-child\" data-id=\"13d606e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb4724 elementor-widget elementor-widget-text-editor\" data-id=\"6cb4724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally limited to Spanish-located assets<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4628f29 e-con-full e-flex e-con e-child\" data-id=\"4628f29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b852d1e elementor-widget elementor-widget-text-editor\" data-id=\"b852d1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Worldwide assets may be within scope<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99e1fee e-con-full e-flex e-con e-child\" data-id=\"99e1fee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f32616c elementor-widget elementor-widget-text-editor\" data-id=\"f32616c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>720 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c091f41 e-con-full e-flex e-con e-child\" data-id=\"c091f41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6f71d elementor-widget elementor-widget-text-editor\" data-id=\"ef6f71d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally not required for the main beneficiary<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46a3fa2 e-con-full e-flex e-con e-child\" data-id=\"46a3fa2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f10873 elementor-widget elementor-widget-text-editor\" data-id=\"5f10873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Required if thresholds are met<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-082bffd e-con-full e-flex e-con e-child\" data-id=\"082bffd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42ada3d elementor-widget elementor-widget-text-editor\" data-id=\"42ada3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Duration<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-492723d e-con-full e-flex e-con e-child\" data-id=\"492723d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1807eee elementor-widget elementor-widget-text-editor\" data-id=\"1807eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Six fiscal years<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c400b01 e-con-full e-flex e-con e-child\" data-id=\"c400b01\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-312b808 elementor-widget elementor-widget-text-editor\" data-id=\"312b808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Indefinite while Spanish tax resident<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83286b5 e-con-full e-flex e-con e-child\" data-id=\"83286b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa64b96 elementor-widget elementor-widget-text-editor\" data-id=\"fa64b96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Application form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c70fd6c e-con-full e-flex e-con e-child\" data-id=\"c70fd6c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d5a1d3 elementor-widget elementor-widget-text-editor\" data-id=\"7d5a1d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>149 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-382f536 e-con-full e-flex e-con e-child\" data-id=\"382f536\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91f5668 elementor-widget elementor-widget-text-editor\" data-id=\"91f5668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not applicable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f5fbf4 e-con-full e-flex e-con e-child\" data-id=\"6f5fbf4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-931b153 elementor-widget elementor-widget-text-editor\" data-id=\"931b153\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Annual tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1c14ea e-con-full e-flex e-con e-child\" data-id=\"c1c14ea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ad79ea elementor-widget elementor-widget-text-editor\" data-id=\"9ad79ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> 151 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69e8af7 e-con-full e-flex e-con e-child\" data-id=\"69e8af7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c00f93e elementor-widget elementor-widget-text-editor\" data-id=\"c00f93e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p> Ordinary IRPF return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b1a396 e-con-full e-flex e-con e-child\" data-id=\"1b1a396\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3098a0e elementor-widget elementor-widget-text-editor\" data-id=\"3098a0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digital Nomad Visa<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06561c9 e-con-full e-flex e-con e-child\" data-id=\"06561c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5122e9c elementor-widget elementor-widget-text-editor\" data-id=\"5122e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Can be compatible when conditions are met<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54a68a7 e-con-full e-flex e-con e-child\" data-id=\"54a68a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6237d53 elementor-widget elementor-widget-text-editor\" data-id=\"6237d53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No special 24% rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c411573 e-flex e-con-boxed e-con e-parent\" data-id=\"c411573\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec20428 elementor-widget elementor-widget-heading\" data-id=\"ec20428\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Beckham Law for US executives and tech workers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2dab1f elementor-widget elementor-widget-text-editor\" data-id=\"c2dab1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Beckham Law is particularly relevant for US professionals moving to Spain with high salaries, bonuses, RSUs, stock options, deferred compensation or foreign investment portfolios. For this profile, the decision is rarely limited to the 24% tax rate. The real question is <strong>how the Spanish regime interacts with US reporting<\/strong>, the employment contract, visa status and the timing of equity events.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19392b4 e-con-full e-grid e-con e-child\" data-id=\"19392b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6e65721 e-con-full e-flex e-con e-child\" data-id=\"6e65721\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753ad elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"6d753ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calculator\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f68357e elementor-widget elementor-widget-heading\" data-id=\"f68357e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Salary and bonus planning<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aa2c79 elementor-widget elementor-widget-text-editor\" data-id=\"2aa2c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tUS retirement accounts should be reviewed before becoming Spanish tax resident. The Beckham Law may limit Spanish taxation to Spanish-source income and Spanish-located wealth, but distributions, rollovers or investment income can still create complexity. Clients should <strong>coordinate Spanish tax advice with a US tax adviser<\/strong> before making any movement in these accounts. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d86acbd e-con-full e-flex e-con e-child\" data-id=\"d86acbd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de687bf elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"de687bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-line\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 384H64V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16zM464 96H345.94c-21.38 0-32.09 25.85-16.97 40.97l32.4 32.4L288 242.75l-73.37-73.37c-12.5-12.5-32.76-12.5-45.25 0l-68.69 68.69c-6.25 6.25-6.25 16.38 0 22.63l22.62 22.62c6.25 6.25 16.38 6.25 22.63 0L192 237.25l73.37 73.37c12.5 12.5 32.76 12.5 45.25 0l96-96 32.4 32.4c15.12 15.12 40.97 4.41 40.97-16.97V112c.01-8.84-7.15-16-15.99-16z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f6504 elementor-widget elementor-widget-heading\" data-id=\"d7f6504\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">RSUs and stock options<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f095f6d elementor-widget elementor-widget-text-editor\" data-id=\"f095f6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEquity compensation must be reviewed before the move. <strong>RSUs, NSOs and ISOs can create tax consequences at grant<\/strong>, vesting, exercise or sale depending on the plan and the countries involved. Under the Beckham Law, work performed in Spain during the regime may still be relevant for Spanish taxation, so the timing and allocation of equity income should be analysed carefully. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfbbb3f e-con-full e-flex e-con e-child\" data-id=\"cfbbb3f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53342f4 elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"53342f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-piggy-bank\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M560 224h-29.5c-8.8-20-21.6-37.7-37.4-52.5L512 96h-32c-29.4 0-55.4 13.5-73 34.3-7.6-1.1-15.1-2.3-23-2.3H256c-77.4 0-141.9 55-156.8 128H56c-14.8 0-26.5-13.5-23.5-28.8C34.7 215.8 45.4 208 57 208h1c3.3 0 6-2.7 6-6v-20c0-3.3-2.7-6-6-6-28.5 0-53.9 20.4-57.5 48.6C-3.9 258.8 22.7 288 56 288h40c0 52.2 25.4 98.1 64 127.3V496c0 8.8 7.2 16 16 16h64c8.8 0 16-7.2 16-16v-48h128v48c0 8.8 7.2 16 16 16h64c8.8 0 16-7.2 16-16v-80.7c11.8-8.9 22.3-19.4 31.3-31.3H560c8.8 0 16-7.2 16-16V240c0-8.8-7.2-16-16-16zm-128 64c-8.8 0-16-7.2-16-16s7.2-16 16-16 16 7.2 16 16-7.2 16-16 16zM256 96h128c5.4 0 10.7.4 15.9.8 0-.3.1-.5.1-.8 0-53-43-96-96-96s-96 43-96 96c0 2.1.5 4.1.6 6.2 15.2-3.9 31-6.2 47.4-6.2z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84adfa2 elementor-widget elementor-widget-heading\" data-id=\"84adfa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">401k and IRA accounts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945e955 elementor-widget elementor-widget-text-editor\" data-id=\"945e955\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tUS retirement accounts should be reviewed before becoming Spanish tax resident. The Beckham Law may limit Spanish taxation to Spanish-source income and Spanish-located wealth, but distributions, rollovers or investment income can still create complexity. Clients should coordinate <strong>Spanish tax advice with a US tax adviser<\/strong> before making any movement in these accounts.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e40a552 e-con-full e-flex e-con e-child\" data-id=\"e40a552\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa0b7c3 elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"fa0b7c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-shield-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M466.5 83.7l-192-80a48.15 48.15 0 0 0-36.9 0l-192 80C27.7 91.1 16 108.6 16 128c0 198.5 114.5 335.7 221.5 380.3 11.8 4.9 25.1 4.9 36.9 0C360.1 472.6 496 349.3 496 128c0-19.4-11.7-36.9-29.5-44.3zM256.1 446.3l-.1-381 175.9 73.3c-3.3 151.4-82.1 261.1-175.8 307.7z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ace3973 elementor-widget elementor-widget-heading\" data-id=\"ace3973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FATCA, FBAR and US filing duties<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac5977e elementor-widget elementor-widget-text-editor\" data-id=\"ac5977e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe Spanish special regime <strong>does not remove US tax reporting obligations.<\/strong> US taxpayers may still need to file federal tax returns, FBAR and FATCA-related forms. The Spanish advice should therefore be integrated with US compliance to avoid mismatched positions between the two countries.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba3bf0f e-flex e-con-boxed e-con e-parent\" data-id=\"ba3bf0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7c73e elementor-widget elementor-widget-heading\" data-id=\"4f7c73e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to apply for Beckham Law in Spain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d75868 elementor-widget elementor-widget-text-editor\" data-id=\"1d75868\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The process should be planned before the relocation whenever possible.<\/strong> Filing 149 fomr is only one step; the strongest applications are those where immigration status, professional documentation and tax registration are aligned from the start. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf4d4de elementor-widget elementor-widget-spacer\" data-id=\"bf4d4de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5db3af9 e-con-full e-grid elementor-hidden-mobile e-con e-child\" data-id=\"5db3af9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a56cd89 e-con-full e-flex e-con e-child\" data-id=\"a56cd89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-697803f elementor-widget elementor-widget-heading\" data-id=\"697803f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Step<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91e9842 e-con-full e-flex e-con e-child\" data-id=\"91e9842\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24e2ec2 elementor-widget elementor-widget-heading\" data-id=\"24e2ec2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Action<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2fdee0 e-con-full e-flex e-con e-child\" data-id=\"a2fdee0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0085bd elementor-widget elementor-widget-heading\" data-id=\"a0085bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Estimated timing<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8e5797 e-con-full e-flex e-con e-child\" data-id=\"f8e5797\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-831235f elementor-widget elementor-widget-text-editor\" data-id=\"831235f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ced7657 e-con-full e-flex e-con e-child\" data-id=\"ced7657\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-389ef0e elementor-widget elementor-widget-text-editor\" data-id=\"389ef0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assess eligibility under Article 93 before moving to Spain or immediately after arrival.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f539b3 e-con-full e-flex e-con e-child\" data-id=\"3f539b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e5437d elementor-widget elementor-widget-text-editor\" data-id=\"8e5437d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before relocation or first weeks in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-adac8a3 e-con-full e-flex e-con e-child\" data-id=\"adac8a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13725b9 elementor-widget elementor-widget-text-editor\" data-id=\"13725b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>2<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e14768 e-con-full e-flex e-con e-child\" data-id=\"3e14768\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1fb036 elementor-widget elementor-widget-text-editor\" data-id=\"e1fb036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Confirm the qualifying route: Spanish employment, international transfer, Digital Nomad Visa, director, entrepreneur or another eligible profile.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-970f198 e-con-full e-flex e-con e-child\" data-id=\"970f198\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eacd61c elementor-widget elementor-widget-text-editor\" data-id=\"eacd61c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before filing<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13b288b e-con-full e-flex e-con e-child\" data-id=\"13b288b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8710062 elementor-widget elementor-widget-text-editor\" data-id=\"8710062\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53e96c2 e-con-full e-flex e-con e-child\" data-id=\"53e96c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf7889e elementor-widget elementor-widget-text-editor\" data-id=\"cf7889e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Obtain NIE or NIF and ensure the taxpayer is correctly included in the Spanish tax census.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87472c1 e-con-full e-flex e-con e-child\" data-id=\"87472c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f3601 elementor-widget elementor-widget-text-editor\" data-id=\"b5f3601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before 149 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b29a2a e-con-full e-flex e-con e-child\" data-id=\"7b29a2a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b81bf1 elementor-widget elementor-widget-text-editor\" data-id=\"9b81bf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>4<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-716d1b1 e-con-full e-flex e-con e-child\" data-id=\"716d1b1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-275ad9e elementor-widget elementor-widget-text-editor\" data-id=\"275ad9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Gather employment, transfer, visa, social security and tax residence documents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8907c90 e-con-full e-flex e-con e-child\" data-id=\"8907c90\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f1810a elementor-widget elementor-widget-text-editor\" data-id=\"4f1810a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>2-4 weeks depending on the country<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49b53fd e-con-full e-flex e-con e-child\" data-id=\"49b53fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2635141 elementor-widget elementor-widget-text-editor\" data-id=\"2635141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>5<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae5a153 e-con-full e-flex e-con e-child\" data-id=\"ae5a153\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9651bf4 elementor-widget elementor-widget-text-editor\" data-id=\"9651bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e73da3 e-con-full e-flex e-con e-child\" data-id=\"5e73da3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-694a77f elementor-widget elementor-widget-text-editor\" data-id=\"694a77f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before or together with 149 form process<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-292cbf1 e-con-full e-flex e-con e-child\" data-id=\"292cbf1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c100714 elementor-widget elementor-widget-text-editor\" data-id=\"c100714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>6<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b677de e-con-full e-flex e-con e-child\" data-id=\"8b677de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3033fd3 elementor-widget elementor-widget-text-editor\" data-id=\"3033fd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9613780 e-con-full e-flex e-con e-child\" data-id=\"9613780\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd277a4 elementor-widget elementor-widget-text-editor\" data-id=\"cd277a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Critical deadline<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e921fd e-con-full e-flex e-con e-child\" data-id=\"3e921fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54cec93 elementor-widget elementor-widget-text-editor\" data-id=\"54cec93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>7<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10b503d e-con-full e-flex e-con e-child\" data-id=\"10b503d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-606cbe0 elementor-widget elementor-widget-text-editor\" data-id=\"606cbe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Monitor the AEAT decision and respond to any additional information requests.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23c377e e-con-full e-flex e-con e-child\" data-id=\"23c377e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bac972f elementor-widget elementor-widget-text-editor\" data-id=\"bac972f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Variable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-926e90a e-con-full e-flex e-con e-child\" data-id=\"926e90a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5da9c2a elementor-widget elementor-widget-text-editor\" data-id=\"5da9c2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>8<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fcf6869 e-con-full e-flex e-con e-child\" data-id=\"fcf6869\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f3f17c elementor-widget elementor-widget-text-editor\" data-id=\"4f3f17c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>File 151 form each year while the special regime applies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21fea06 e-con-full e-flex e-con e-child\" data-id=\"21fea06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ba88b8 elementor-widget elementor-widget-text-editor\" data-id=\"9ba88b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Annual obligation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bc7a77b e-con-full e-flex e-con e-child\" data-id=\"bc7a77b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df37ceb elementor-widget elementor-widget-text-editor\" data-id=\"df37ceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>9<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8fba3b e-con-full e-flex e-con e-child\" data-id=\"c8fba3b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49332cf elementor-widget elementor-widget-text-editor\" data-id=\"49332cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Review changes in job, income, family status or assets to avoid losing the regime or creating reporting issues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-610f819 e-con-full e-flex e-con e-child\" data-id=\"610f819\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dbccaa elementor-widget elementor-widget-text-editor\" data-id=\"5dbccaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ongoing<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-baa64ee e-con-full elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra e-flex e-con e-child\" data-id=\"baa64ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8f407e8 e-con-full elementor-hidden-tablet_extra e-flex e-con e-child\" data-id=\"8f407e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc8582 elementor-widget elementor-widget-heading\" data-id=\"3fc8582\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Step<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9a137a e-con-full e-flex e-con e-child\" data-id=\"e9a137a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b41124f elementor-widget elementor-widget-heading\" data-id=\"b41124f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Action<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff6515b e-con-full e-flex e-con e-child\" data-id=\"ff6515b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdf180c elementor-widget elementor-widget-heading\" data-id=\"cdf180c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Estimated timing<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a11e7a e-con-full e-flex e-con e-child\" data-id=\"6a11e7a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-870d923 elementor-widget elementor-widget-text-editor\" data-id=\"870d923\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51c7076 e-con-full e-flex e-con e-child\" data-id=\"51c7076\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed15ef6 elementor-widget elementor-widget-text-editor\" data-id=\"ed15ef6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assess eligibility under Article 93 before moving to Spain or immediately after arrival.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d638539 e-con-full e-flex e-con e-child\" data-id=\"d638539\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c55a2a elementor-widget elementor-widget-text-editor\" data-id=\"1c55a2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before relocation or first weeks in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15d4c62 e-con-full e-flex e-con e-child\" data-id=\"15d4c62\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-572a248 elementor-widget elementor-widget-text-editor\" data-id=\"572a248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>2<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d767c12 e-con-full e-flex e-con e-child\" data-id=\"d767c12\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47f5169 elementor-widget elementor-widget-text-editor\" data-id=\"47f5169\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Confirm the qualifying route: Spanish employment, international transfer, Digital Nomad Visa, director, entrepreneur or another eligible profile.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee1eed4 e-con-full e-flex e-con e-child\" data-id=\"ee1eed4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6dd377 elementor-widget elementor-widget-text-editor\" data-id=\"d6dd377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before filing<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a036021 e-con-full e-flex e-con e-child\" data-id=\"a036021\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-113eb3e elementor-widget elementor-widget-text-editor\" data-id=\"113eb3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39314d2 e-con-full e-flex e-con e-child\" data-id=\"39314d2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d8bce7 elementor-widget elementor-widget-text-editor\" data-id=\"2d8bce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Obtain NIE or NIF and ensure the taxpayer is correctly included in the Spanish tax census.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b07904 e-con-full e-flex e-con e-child\" data-id=\"5b07904\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c5f7c elementor-widget elementor-widget-text-editor\" data-id=\"e4c5f7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before 149 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d96ddc e-con-full e-flex e-con e-child\" data-id=\"2d96ddc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9eb29 elementor-widget elementor-widget-text-editor\" data-id=\"2d9eb29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>4<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e85bf1d e-con-full e-flex e-con e-child\" data-id=\"e85bf1d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83f0ae3 elementor-widget elementor-widget-text-editor\" data-id=\"83f0ae3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Gather employment, transfer, visa, social security and tax residence documents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6baa91 e-con-full e-flex e-con e-child\" data-id=\"c6baa91\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-147ce46 elementor-widget elementor-widget-text-editor\" data-id=\"147ce46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>2-4 weeks depending on the country<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3c8a16 e-con-full e-flex e-con e-child\" data-id=\"f3c8a16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b092c71 elementor-widget elementor-widget-text-editor\" data-id=\"b092c71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>5<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e859519 e-con-full e-flex e-con e-child\" data-id=\"e859519\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcc49ac elementor-widget elementor-widget-text-editor\" data-id=\"dcc49ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea85ccc e-con-full e-flex e-con e-child\" data-id=\"ea85ccc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6df8557 elementor-widget elementor-widget-text-editor\" data-id=\"6df8557\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before or together with 149 form process<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ddb36f0 e-con-full e-flex e-con e-child\" data-id=\"ddb36f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3203612 elementor-widget elementor-widget-text-editor\" data-id=\"3203612\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>6<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d889fc6 e-con-full e-flex e-con e-child\" data-id=\"d889fc6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb3a4e elementor-widget elementor-widget-text-editor\" data-id=\"2fb3a4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-80beeee e-con-full e-flex e-con e-child\" data-id=\"80beeee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7780be elementor-widget elementor-widget-text-editor\" data-id=\"c7780be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Critical deadline<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b6a0136 e-con-full e-flex e-con e-child\" data-id=\"b6a0136\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1598e0 elementor-widget elementor-widget-text-editor\" data-id=\"d1598e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>7<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b441c2 e-con-full e-flex e-con e-child\" data-id=\"4b441c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12ee64d elementor-widget elementor-widget-text-editor\" data-id=\"12ee64d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Monitor the AEAT decision and respond to any additional information requests.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de42257 e-con-full e-flex e-con e-child\" data-id=\"de42257\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e2f2c9 elementor-widget elementor-widget-text-editor\" data-id=\"1e2f2c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Variable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06ec7c8 e-con-full e-flex e-con e-child\" data-id=\"06ec7c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99f47a7 elementor-widget elementor-widget-text-editor\" data-id=\"99f47a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>8<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50a725f e-con-full e-flex e-con e-child\" data-id=\"50a725f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6cfd16 elementor-widget elementor-widget-text-editor\" data-id=\"f6cfd16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>File 151 form each year while the special regime applies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a44c420 e-con-full e-flex e-con e-child\" data-id=\"a44c420\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a10cbb3 elementor-widget elementor-widget-text-editor\" data-id=\"a10cbb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Annual obligation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f78980c e-con-full e-flex e-con e-child\" data-id=\"f78980c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb7c6e4 elementor-widget elementor-widget-text-editor\" data-id=\"eb7c6e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>9<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a2255a e-con-full e-flex e-con e-child\" data-id=\"5a2255a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8771f96 elementor-widget elementor-widget-text-editor\" data-id=\"8771f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Review changes in job, income, family status or assets to avoid losing the regime or creating reporting issues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d92cc1 e-con-full e-flex e-con e-child\" data-id=\"7d92cc1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4580002 elementor-widget elementor-widget-text-editor\" data-id=\"4580002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ongoing<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b82209f elementor-widget elementor-widget-spacer\" data-id=\"b82209f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc0b4a6 elementor-widget elementor-widget-heading\" data-id=\"bc0b4a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Documents required for 149 form<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55706d7 elementor-widget elementor-widget-text-editor\" data-id=\"55706d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The exact evidence depends on the qualifying route. The following list should be used as a practical starting point and refined after reviewing the client&#8217;s case. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57bab10 elementor-widget elementor-widget-text-editor\" data-id=\"57bab10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Copy of <strong>passport and NIE or NIF.<\/strong><\/li><li><strong>Digital Nomad Visa<\/strong> or international teleworking documentation, where applicable.<\/li><li><strong>Spanish Social Security registration<\/strong> or documentation supporting the maintenance of foreign social security coverage, where applicable.<\/li><li><strong>Spanish Social Security registration<\/strong> or documentation supporting the maintenance of foreign social security coverage, where applicable.<\/li><li><strong>Tax residence history<\/strong> showing that the applicant has not been Spanish tax resident during the previous five tax years.<\/li><li><strong>Employer certificate<\/strong> confirming role, start date, remuneration and reason for relocation.<\/li><li><strong>Family documentation<\/strong> if spouse or children also want to opt for the regime.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ddf59a elementor-widget elementor-widget-spacer\" data-id=\"3ddf59a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb39b48 elementor-widget elementor-widget-heading\" data-id=\"fb39b48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Common mistakes to avoid<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f425ace elementor-widget elementor-widget-text-editor\" data-id=\"f425ace\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex max-w-full flex-col gap-4 grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"126d4903-b5b9-41ba-97b0-60fec7d37bff\" data-message-model-slug=\"gpt-5-5-thinking\" data-turn-start-message=\"true\"><div class=\"flex w-full flex-col gap-1 empty:hidden\"><div class=\"markdown prose dark:prose-invert wrap-break-word w-full dark markdown-new-styling\"><p data-start=\"0\" data-end=\"211\" data-is-last-node=\"\" data-is-only-node=\"\">Most problems arise because the Beckham Law is treated as a formality after the move. In practice, the tax position should be built into the relocation plan from the beginning. <\/p><\/div><\/div><\/div><\/div><div class=\"z-0 flex min-h-[46px] justify-start\"> <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c0552ba e-con-full e-grid e-con e-child\" data-id=\"c0552ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-522dc57 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"522dc57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-times\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M311.7 374.7l-17 17c-4.7 4.7-12.3 4.7-17 0L224 337.9l-53.7 53.7c-4.7 4.7-12.3 4.7-17 0l-17-17c-4.7-4.7-4.7-12.3 0-17l53.7-53.7-53.7-53.7c-4.7-4.7-4.7-12.3 0-17l17-17c4.7-4.7 12.3-4.7 17 0l53.7 53.7 53.7-53.7c4.7-4.7 12.3-4.7 17 0l17 17c4.7 4.7 4.7 12.3 0 17L257.9 304l53.7 53.7c4.8 4.7 4.8 12.3.1 17zM448 112v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMissing the six-month deadline\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe most serious mistake is filing 149 form after the deadline. A late application can mean losing the regime <strong>and being taxed under the ordinary Spanish tax system.<\/strong> \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a0c592 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7a0c592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-passport\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M129.62 176h39.09c1.49-27.03 6.54-51.35 14.21-70.41-27.71 13.24-48.02 39.19-53.3 70.41zm0 32c5.29 31.22 25.59 57.17 53.3 70.41-7.68-19.06-12.72-43.38-14.21-70.41h-39.09zM224 286.69c7.69-7.45 20.77-34.42 23.43-78.69h-46.87c2.67 44.26 15.75 71.24 23.44 78.69zM200.57 176h46.87c-2.66-44.26-15.74-71.24-23.43-78.69-7.7 7.45-20.78 34.43-23.44 78.69zm64.51 102.41c27.71-13.24 48.02-39.19 53.3-70.41h-39.09c-1.49 27.03-6.53 51.35-14.21 70.41zM416 0H64C28.65 0 0 28.65 0 64v384c0 35.35 28.65 64 64 64h352c17.67 0 32-14.33 32-32V32c0-17.67-14.33-32-32-32zm-80 416H112c-8.8 0-16-7.2-16-16s7.2-16 16-16h224c8.8 0 16 7.2 16 16s-7.2 16-16 16zm-112-96c-70.69 0-128-57.31-128-128S153.31 64 224 64s128 57.31 128 128-57.31 128-128 128zm41.08-214.41c7.68 19.06 12.72 43.38 14.21 70.41h39.09c-5.28-31.22-25.59-57.17-53.3-70.41z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAssuming every digital nomad qualifies\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tHaving a Digital Nomad Visa does not automatically guarantee Beckham Law eligibility. The employment relationship, professional activity and supporting <strong>documents must still fit the tax requirements.<\/strong> \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5faeb58 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5faeb58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-line\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 384H64V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16zM464 96H345.94c-21.38 0-32.09 25.85-16.97 40.97l32.4 32.4L288 242.75l-73.37-73.37c-12.5-12.5-32.76-12.5-45.25 0l-68.69 68.69c-6.25 6.25-6.25 16.38 0 22.63l22.62 22.62c6.25 6.25 16.38 6.25 22.63 0L192 237.25l73.37 73.37c12.5 12.5 32.76 12.5 45.25 0l96-96 32.4 32.4c15.12 15.12 40.97 4.41 40.97-16.97V112c.01-8.84-7.15-16-15.99-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tIgnoring stock options and RSUs\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEquity compensation can generate tax consequences at different times. A plan that looks efficient from an immigration perspective may create tax exposure<strong> if vesting or exercise dates are not reviewed.<\/strong> \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bf2651 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8bf2651\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-invoice-dollar\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9zm-153 31V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zM64 72c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8V72zm0 80v-16c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8zm144 263.88V440c0 4.42-3.58 8-8 8h-16c-4.42 0-8-3.58-8-8v-24.29c-11.29-.58-22.27-4.52-31.37-11.35-3.9-2.93-4.1-8.77-.57-12.14l11.75-11.21c2.77-2.64 6.89-2.76 10.13-.73 3.87 2.42 8.26 3.72 12.82 3.72h28.11c6.5 0 11.8-5.92 11.8-13.19 0-5.95-3.61-11.19-8.77-12.73l-45-13.5c-18.59-5.58-31.58-23.42-31.58-43.39 0-24.52 19.05-44.44 42.67-45.07V232c0-4.42 3.58-8 8-8h16c4.42 0 8 3.58 8 8v24.29c11.29.58 22.27 4.51 31.37 11.35 3.9 2.93 4.1 8.77.57 12.14l-11.75 11.21c-2.77 2.64-6.89 2.76-10.13.73-3.87-2.43-8.26-3.72-12.82-3.72h-28.11c-6.5 0-11.8 5.92-11.8 13.19 0 5.95 3.61 11.19 8.77 12.73l45 13.5c18.59 5.58 31.58 23.42 31.58 43.39 0 24.53-19.05 44.44-42.67 45.07z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tExtending the 720 form exemption to all family members\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe main beneficiary of Article 93 may not need 720 form, but <strong>family members outside the regime may have their own obligations<\/strong> if they become Spanish tax residents.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-706e572 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"706e572\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-search\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M505 442.7L405.3 343c-4.5-4.5-10.6-7-17-7H372c27.6-35.3 44-79.7 44-128C416 93.1 322.9 0 208 0S0 93.1 0 208s93.1 208 208 208c48.3 0 92.7-16.4 128-44v16.3c0 6.4 2.5 12.5 7 17l99.7 99.7c9.4 9.4 24.6 9.4 33.9 0l28.3-28.3c9.4-9.4 9.4-24.6.1-34zM208 336c-70.7 0-128-57.2-128-128 0-70.7 57.2-128 128-128 70.7 0 128 57.2 128 128 0 70.7-57.2 128-128 128z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tChanging jobs without tax review\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tA job change, contract change or move from employment to self-employment can affect eligibility. <strong>Any significant change should be reviewed before it is implemented.<\/strong>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72c6735 e-flex e-con-boxed e-con e-parent\" data-id=\"72c6735\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e5142a elementor-widget elementor-widget-heading\" data-id=\"6e5142a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why choose Pellicer &amp; Heredia for Beckham Law advice?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5257bad elementor-widget elementor-widget-text-editor\" data-id=\"5257bad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pellicer &#038; Heredia is a Spanish law firm,<strong> advising international clients who relocate, invest, work or retire in Spain<\/strong>. Our team combines immigration, tax and private client expertise, which is essential when the Beckham Law is part of a wider move involving visas, property, family, investments or business interests. <\/p><p>We <strong><a href=\"https:\/\/www.pellicerheredia.com\/en\/team\/\" target=\"_blank\" rel=\"noopener\">help clients understand whether the regime is available<\/a><\/strong>, prepare the 149 application, coordinate tax and immigration timing, review foreign income and assets, and maintain compliance through the annual 151 form filing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1826d61 elementor-widget elementor-widget-text-editor\" data-id=\"1826d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Experience:<\/strong> More than 20 years advising international clients in Spain.<\/li><li><strong>Location:<\/strong> Office in Alicante, serving clients across Spain and abroad.<\/li><li><strong>Practice areas:<\/strong> Immigration, international tax, property, wealth planning and inheritance.<\/li><li><strong>Languages:<\/strong> Spanish, English, French and other working languages.<\/li><li><strong>Process:<\/strong> Eligibility assessment, 149 form, documentation, 151 form and compliance support.<\/li><li><strong>Client profile<\/strong>: Executives, digital nomads, entrepreneurs, investors and internationally mobile families.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72d7ac8 e-flex e-con-boxed e-con e-parent\" data-id=\"72d7ac8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d78a974 elementor-widget elementor-widget-heading\" data-id=\"d78a974\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24cbd7d e-con-full e-flex e-con e-child\" data-id=\"24cbd7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df8c107 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"df8c107\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal_mobile&quot;:&quot;stretch&quot;,&quot;horizontal_scroll_mobile&quot;:&quot;disable&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"234406151\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-2344061511\" data-tab-title-id=\"e-n-tab-title-2344061511\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2344061511\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>BL basics\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2344061512\" data-tab-title-id=\"e-n-tab-title-2344061512\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2344061512\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>BL application<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2344061513\" data-tab-title-id=\"e-n-tab-title-2344061513\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2344061513\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>Income and assets<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2344061514\" data-tab-title-id=\"e-n-tab-title-2344061514\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2344061514\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>Tax obligations<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2344061515\" data-tab-title-id=\"e-n-tab-title-2344061515\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2344061515\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>Family planning<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-2344061511\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2344061511\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-8bd3e38 e-con-full e-flex e-con e-child\" data-id=\"8bd3e38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb27217 elementor-widget elementor-widget-toggle\" data-id=\"eb27217\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2461\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2461\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How does Beckham Law work for tech executives moving to Spain in 2026?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2461\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2461\"><p>The Beckham Law allows qualifying tech executives who <strong>move to Spain for professional reasons to be taxed under a special regime for six fiscal years<\/strong>. Employment income up to EUR 600,000 is taxed at 24%, with the excess taxed at 47%. <strong>Foreign-source passive income is generally outside Spanish taxation under the regime<\/strong>, but salary, bonuses, RSUs and stock options must be analysed carefully because income connected to work performed in Spain may still be taxable in Spain. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2462\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2462\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is Beckham Law better than the general Spanish tax regime?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2462\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2462\"><p>For many high earners, the Beckham Law is more attractive because <strong>employment income up to EUR 600,000 is taxed at 24% instead of progressive rates that may reach much higher levels<\/strong>. It can also reduce Spanish exposure on foreign income and assets. However, the benefit depends on income level, family situation, assets, country of origin and long-term plans.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2463\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2463\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens after the six years of Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2463\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2463\"><p>After the six fiscal years expire, the taxpayer normally moves into the ordinary Spanish tax resident system if they remain tax resident in Spain. That means worldwide income and assets may become relevant for Spanish tax purposes. <strong>Planning should begin before the final year of the regime to review income<\/strong>, wealth tax, investments, retirement accounts and family structures. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2344061512\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2344061512\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-9ecf8b5 e-con-full e-flex e-con e-child\" data-id=\"9ecf8b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f860f7b elementor-widget elementor-widget-toggle\" data-id=\"f860f7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2601\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2601\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I apply for Beckham Law if I come to Spain on a Digital Nomad Visa?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2601\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2601\"><p>Yes, the Beckham Law can be compatible with the Spanish Digital Nomad Visa<strong> when the applicant qualifies as an international teleworker and meets the tax requirements<\/strong> of Article 93. The visa alone is not enough. The employment relationship, remote work authorisation, social security position, start date in Spain and 149 form deadline must be coordinated to protect the application.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2602\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2602\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the 149 form and when must I file it?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2602\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2602\"><p>This is the official communication used to opt into the Beckham Law special tax regime.<strong> It is filed with the Spanish Tax Agenc<\/strong>y and must generally be s<strong>ubmitted within six months from the start of the qualifying activity in Spain, such as the start<\/strong> date registered with Spanish Social Security or the date shown in the relevant professional documentation.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2603\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2603\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the 151 for under the Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2603\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2603\"><p>This is the annual tax return used by taxpayers who are accepted under the special regime for workers, professionals, entrepreneurs and investors displaced to Spain.<strong> It replaces the ordinary Spanish resident income tax return<\/strong> for the income covered by the regime and must be filed every year while the Beckham Law applies.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2344061513\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2344061513\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-0277e26 e-con-full e-flex e-con e-child\" data-id=\"0277e26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f13f3e elementor-widget elementor-widget-toggle\" data-id=\"2f13f3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-4931\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-4931\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are my US stock options or RSUs taxed under Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4931\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-4931\"><p>Stock options and RSUs require individual analysis. The tax treatment may <strong>depend on when the grant, vesting, exercise and sale occur<\/strong>, and on whether part of the employment activity is performed in Spain. The Beckham Law can reduce taxation for qualifying employment income, but equity compensation should be reviewed before the move to avoid unexpected Spanish or US tax consequences.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-4932\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-4932\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">H5 What happens to my US 401k and IRA during Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4932\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-4932\"><p>The Beckham Law may limit Spanish taxation in important ways, but US retirement accounts should still be reviewed before the move. Contributions, rollovers, distributions and investment income<strong> can have tax implications in both countries<\/strong>. US citizens and green card holders should coordinate Spanish advice with US tax advice before making decisions involving a 401k or IRA.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-4933\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-4933\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do I still need to file FATCA Form 8938 or FBAR in the US while on Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4933\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-4933\"><p><strong>The Beckham Law is a Spanish tax regime and does not remove US filing obligations<\/strong>. US citizens and green card holders may still need to file US tax returns, FBAR and FATCA Form 8938 if the thresholds apply. The Spanish regime may improve the Spanish tax position, but US compliance must be handled separately.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2344061514\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2344061514\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-a331ea5 e-con-full e-flex e-con e-child\" data-id=\"a331ea5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41de81e elementor-widget elementor-widget-toggle\" data-id=\"41de81e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-6901\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6901\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do Beckham Law beneficiaries have to file 720 form in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6901\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6901\"><p>The main beneficiary of the Article 93 Beckham Law regime is generally not required to file 720 form for foreign assets. However, <strong>this does not automatically apply to every family member.<\/strong> A spouse or child who is Spanish tax resident but not covered by the special regime may need to file 720 form if the thresholds are met.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-6902\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6902\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is foreign dividend income taxed in Spain under the Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6902\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6902\"><p>Foreign-source dividends are generally <strong>not taxed in Spain while the taxpayer is covered by the Beckham Law,<\/strong> because the regime normally taxes the individual under non-resident income tax principles. The answer can change if the income is considered Spanish-source, connected to work performed in Spain or affected by specific anti-abuse or treaty rules. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-6903\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6903\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I lose my Beckham Law status if I change jobs?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6903\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6903\"><p>Yes, a job change<strong> can affect the regime if the new role no longer meets the qualifying conditions<\/strong> or if the change is not handled correctly. Before changing employer, moving from employment to self-employment, becoming a director or changing the relocation structure, it is advisable to review the tax position with a Spanish tax lawyer. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2344061515\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2344061515\" data-tab-index=\"5\" style=\"--n-tabs-title-order: 5;\" class=\" elementor-element elementor-element-eefef1b e-con-full e-flex e-con e-child\" data-id=\"eefef1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daacd4d elementor-widget elementor-widget-toggle\" data-id=\"daacd4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2291\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2291\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can my spouse also benefit from Beckham Law?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2291\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2291\"><p>A spouse and certain children may be able to apply for the regime <strong>if they move to Spain with the main taxpayer<\/strong>, or within the legally permitted period, and meet the applicable conditions. Each person must be assessed individually and must communicate the option separately. The family income and timing rules should be reviewed before filing.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2292\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2292\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Beckham Law vs Portugal NHR: which is better for a US executive in 2026? <\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2292\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2292\"><p>For new relocations in 2026, the comparison is no longer simply Beckham Law versus the old Portugal NHR, because <strong>Portugal has changed its international tax incentive framework.<\/strong> A US executive should compare Spain&#8217;s six-year Beckham Law, immigration route, cost of living, employer structure, stock compensation and US reporting obligations against the current Portuguese regime available at the time of relocation. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1317003 e-flex e-con-boxed e-con e-parent\" data-id=\"1317003\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-098bf1a elementor-widget elementor-widget-heading\" data-id=\"098bf1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ask our lawyers to review your Beckham Law eligibility<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d757baa elementor-widget elementor-widget-text-editor\" data-id=\"d757baa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"0\" data-end=\"290\">If you are moving to Spain for work, remote employment, a company transfer or a Digital Nomad Visa, the Beckham Law should be assessed before your tax position is fixed. A late or incomplete application can cost six years of potential tax savings. <\/p><p data-start=\"292\" data-end=\"403\" data-is-last-node=\"\" data-is-only-node=\"\">Book a consultation with Pellicer &#038; Heredia and our tax lawyers will review your eligibility.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a790eec elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a790eec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book a consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>24% Flat tax regime up to EUR 600,000 for foreign workers The Beckham Law in Spain is a special tax regime under Article 93 of the Spanish Personal Income Tax Law that allows qualifying foreign professionals, executives, entrepreneurs, investors and digital nomads who move to Spain to be taxed under non-resident income tax rules for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":845,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_angie_page":false,"footnotes":""},"class_list":["post-850","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages\/850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/comments?post=850"}],"version-history":[{"count":39,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages\/850\/revisions"}],"predecessor-version":[{"id":7605,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages\/850\/revisions\/7605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/media\/845"}],"wp:attachment":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/media?parent=850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}