{"id":13807,"date":"2022-06-10T09:01:23","date_gmt":"2022-06-10T07:01:23","guid":{"rendered":"https:\/\/etl-ilia.es\/?p=13807"},"modified":"2022-06-10T11:51:18","modified_gmt":"2022-06-10T09:51:18","slug":"beckham-law-what-it-is-requirements-and-advantages","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/beckham-law-what-it-is-requirements-and-advantages\/","title":{"rendered":"Beckham Law: what it is, requirements and advantages"},"content":{"rendered":"

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Are you a foreigner and will you come to work in Spain? Do you know that you can take advantage of various tax benefits if you meet a series of requirements?<\/strong><\/p>\n

In today’s article, we tell you what the so-called Beckham Law<\/strong> consists of, what tax advantages it provides, what form you must present to benefit from it and what requirements must be met.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

<\/i><\/i><\/span>FAQ Beckham Law<\/span><\/a><\/h4><\/div>
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  1. What is the Beckham law?<\/a><\/li>\n
  2. Beckham Law: requirements that must be met to apply the tax benefits<\/a><\/li>\n
  3. Form 149 and Beckham Law<\/a><\/li>\n
  4. Tax advantages of the Beckham Law<\/a><\/li>\n
  5. Who can benefit from the Beckham Law?<\/a><\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>
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    What is the Beckham law?<\/h2>\n

    With the name <\/span>Beckham Law<\/span><\/strong>, we refer to the special tax regime for expatriates that appeared in 2003 and consisted of foreigners who come to live in Spain can take advantage of an <\/span>IRPF tax of 24% on their income<\/span><\/strong> instead of applying progressive taxation with percentages from 19% to 45% on global income obtained.<\/span><\/p>\n

    The goal of the Beckham Law is to attract foreign talent to Spain, and its name is due to the footballer David Beckham who was the first to benefit from the special regime.<\/span><\/p>\n<\/div>

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    Beckham Law: requirements that must be met to apply for the tax benefits<\/h2>\n

    The <\/span>requirements relating to applying the Beckham Law<\/span><\/strong> are established in article 93 of the Personal Income Tax Law, which regulates the special tax regime applicable to workers displaced to Spanish territory. These requirements are as follows:<\/span><\/p>\n