Applying for Spain’s Beckham Law without expert guidance risks denial, delays, and the permanent loss of a tax-saving opportunity worth up to €150,000 over six years. In Madrid, where international professionals face the country’s most competitive relocation landscape, choosing the right tax advisor determines whether you secure a 24% flat tax rate or face progressive rates of up to 47% on your worldwide income.
The application window is just six months from your Social Security registration — and there are no second chances.
The Problem: Why Beckham Law Applications Fail
You’ve accepted your dream position in Madrid. You’ve navigated Spanish bureaucracy to secure your NIE, found an apartment, registered with Social Security, and started your new role.
Now comes the critical financial decision that will define your next six years in Spain: applying for the Beckham Law, officially known as the Special Tax Regime for Expatriates.
On paper, the benefits are clear: a 24% flat tax rate on Spanish income up to €600,000 instead of progressive rates reaching 47%, plus exemption from taxation on most foreign-source income and assets.
For a professional earning €100,000 annually in Madrid, this typically means €15,000–€25,000 in annual tax savings, or €90,000–€150,000 over the six-year regime period.
But here is the reality that catches most expatriates unprepared: securing these benefits is far from automatic.
The Six-Month Deadline: No Extensions, No Exceptions
The Spanish Tax Agency grants exactly six months from your Social Security registration date to submit Form 149 along with all required supporting documentation.
This deadline is absolute. Miss it by a single day and you permanently lose eligibility.
Unlike other tax procedures where late submissions may still be accepted with penalties, the Beckham Law operates under a strict “apply on time or lose forever” rule. There are no extensions, no discretionary exceptions, and no second applications if the first attempt fails.
The practical problem is timing.
From Social Security registration to receiving your NIE, obtaining a digital certificate, collecting employment documentation, and understanding the technical requirements of the regime, the process commonly consumes two to four months. That leaves a dangerously narrow margin for error.
Common Application Failures That Cost Expatriates Thousands
According to Madrid-based tax advisors specializing in expatriate taxation, 30–40% of self-filed Beckham Law applications encounter serious issues. These range from requests for additional documentation — which consume valuable time — to outright denials with permanent consequences.
The most common and costly errors include the following.
Insufficient Proof of Work-Related Relocation
The Tax Agency requires clear evidence that your move to Spain was caused by your employment, not that you moved first and found work later.
If you entered Spain weeks or months before your employment start date without adequate documentation, the authorities may determine that your relocation was personal rather than work-related. This alone is enough to disqualify the application.
Real example:
A software engineer arrived in Madrid at the end of July to search for housing, signed an employment contract starting in November, and applied for the Beckham Law in December. The application was denied because the three-month gap between arrival and employment suggested a personal relocation rather than an employment-driven move.
Incomplete or Incorrectly Formatted Documentation
Form 149 requires very specific supporting documents, including:
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Employment contract or transfer letter from the employer
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Company certification detailing employment start date, workplace address, and contract duration
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Social Security registration certificate
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NIE and passport copies
Each document must meet precise formal requirements. Missing addresses, unclear dates, or incorrect registration details frequently trigger additional documentation requests or denials — often arriving just days before the six-month deadline expires.
Misunderstanding Residency Timing Requirements
To qualify, you must not have been a Spanish tax resident during any of the five preceding tax years.
Many applicants misunderstand what “tax year” means in Spain. A Spanish tax year runs from January 1 to December 31. If you were considered a tax resident for even a single month during any of those five complete tax years, you are automatically ineligible — regardless of how long you have lived abroad since.
Failure to Meet the “Work Performed in Spain” Requirement
Your employment situation must demonstrate that at least 85% of your work is performed in Spain.
Remote workers who divide their time between Spain and other countries, or professionals with frequent international travel, often fail to document this threshold adequately. Without clear contractual and factual support, the application is vulnerable to rejection.
Digital Certificate and Technical Submission Errors
Form 149 must be submitted electronically through the Tax Agency’s online platform using a Spanish digital certificate or Cl@ve system.
Many foreign professionals underestimate the time required to obtain and correctly install a digital certificate, navigate a Spanish-only platform, and submit the form without technical validation errors.
Submission failures on the final day of the six-month deadline are unfortunately common — and fatal.
The Agitation: The True Cost of Mistakes
Financial Impact: The €150,000 Question
For a professional earning €120,000 annually in Madrid without Beckham Law approval, the tax difference is dramatic.
Under the standard Spanish tax system:
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Progressive income tax (IRPF) with combined national and regional rates reaching up to 47%
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Approximate annual income tax burden: €42,000–€47,000
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Foreign investment income (dividends, capital gains): taxed at 19%–28%
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Potential Wealth Tax exposure on worldwide assets, depending on net worth and region
With Beckham Law approval:
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Flat income tax: 24% on €120,000 = €28,800
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Foreign-source income: fully exempt
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Wealth Tax on foreign assets: exempt
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Annual tax savings: €13,200–€18,200
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Total savings over six years: €79,200–€109,200
For professionals approaching the €600,000 income threshold, total six-year savings can easily exceed €150,000.
Losing access to this regime due to avoidable application errors is one of the most expensive administrative mistakes an expatriate can make in Spain.
Stress and Uncertainty: Living With Permanent Tax Risk
The consequences of a failed Beckham Law application go far beyond higher taxes.
Once denied, you immediately fall under standard Spanish tax residency rules, triggering a cascade of obligations.
Immediate Tax Consequences
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Your first Spanish tax return (Modelo 100) becomes mandatory the following year
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Your worldwide income and assets become taxable in Spain
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Retroactive tax planning becomes impossible — your position is locked in
Ongoing Compliance Complexity
Without Beckham Law protection, you may be required to comply with:
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Modelo 720 foreign asset declaration for accounts, investments, and properties exceeding €50,000
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Wealth Tax (Modelo 714) on worldwide assets above regional thresholds
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Additional reporting obligations for foreign pensions, trusts, and investment structures
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For US citizens, continued FATCA and FBAR reporting, layered on top of Spanish compliance
Career and Compensation Impact
Many multinational employers structure compensation packages assuming Beckham Law qualification.
If you lose the regime:
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Your net compensation may fall far below expectations
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Salary renegotiations may be required
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Internal mobility or future relocations may be limited due to tax inefficiencies
Opportunity Cost
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Six years locked into a suboptimal tax framework
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No ability to reapply even if circumstances change
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Colleagues and competitors who secured the regime gain a lasting financial advantage
The Single Attempt Rule: Why Rejections Are Permanent
Unlike many administrative processes in Spain, Beckham Law applications allow only one attempt.
If your application is denied:
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You cannot reapply
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You cannot appeal the substance of the decision (only procedural defects)
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You remain under standard tax residency rules for your entire stay in Spain
Even if the rejection results from:
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A missing document
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A technical error
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Ambiguous wording in your employment contract
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A misunderstanding by the Tax Agency
…the consequence is the same: permanent loss of the regime.
This is why experienced advisors describe the Beckham Law application process as high stakes with zero margin for error.
The Solution: Expert Beckham Law Tax Advisors in Madrid
Why Madrid Requires Specialized Local Expertise
Madrid is not just Spain’s capital. It is the main hub for international professionals relocating to Spain, and that reality has direct consequences for Beckham Law applications.
The city concentrates:
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Multinational headquarters and European offices
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Technology and SaaS companies recruiting global talent
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Financial services firms relocating executives
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Startups operating under Spain’s Startup Law
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Digital nomads and remote professionals using Spain as a long-term base
This environment creates unique pressure points that make Madrid fundamentally different from other Spanish regions when applying for the Beckham Law.
Madrid Tax Authorities Apply Stricter Scrutiny
AEAT offices in Madrid process more Beckham Law applications than any other region in Spain.
As a result:
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Inspectors are highly experienced at spotting weak documentation
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Interpretation standards are stricter and more consistent
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Requests for clarification are more frequent
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Poorly prepared applications are flagged quickly
What may pass unnoticed in a lower-volume region can result in denial in Madrid. Advisors who regularly work with Madrid AEAT offices understand exactly how employment documentation must be structured to withstand scrutiny.
Regional Tax Interactions Matter in Madrid
Madrid offers additional tax planning opportunities that interact directly with the Beckham Law decision.
One example is the Mbappé Law (Law 4/2024), which provides:
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A 20% regional tax deduction on qualifying investments
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Applicability to new tax residents who do not opt for Beckham Law
Choosing between Beckham Law and alternative Madrid incentives requires quantitative modeling, not guesswork. Many professionals assume Beckham Law is always superior, when in some profiles the regional Madrid regime may be more efficient long-term.
Only advisors with local Madrid expertise can correctly model these scenarios.
Language and Cross-Border Complexity
The majority of Beckham Law applicants in Madrid are international professionals from:
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United States
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United Kingdom
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Germany
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France
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Other EU and non-EU countries
This creates two non-negotiable requirements for effective representation:
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Fluent English communication
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Deep understanding of cross-border taxation
Employment contracts often involve:
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Equity compensation (RSUs, stock options)
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Bonuses paid from foreign entities
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Expatriate allowances
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Dual payroll structures
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Treaty interactions with home countries
A generalist Spanish tax advisor may technically be able to file Form 149, but without cross-border expertise, critical risks are often overlooked.
What a Specialized Beckham Law Advisor Actually Does
Hiring a Beckham Law advisor is not about “filing a form.” It is about managing risk across a six-year tax horizon.
Phase 1: Eligibility Analysis and Strategic Assessment
Before any paperwork is submitted, a specialist advisor will:
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Verify your tax residency history for the previous five tax years
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Identify any periods that could disqualify you
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Review your employment structure in detail
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Confirm compliance with the “85% work performed in Spain” rule
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Determine whether your role qualifies under permitted categories
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Calculate your exact six-year tax savings under Beckham Law versus standard taxation
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Evaluate Madrid-specific alternatives if applicable
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Confirm your precise six-month application deadline
The outcome of this phase is a clear recommendation: apply, pursue an alternative strategy, or confirm ineligibility before costly mistakes are made.
Phase 2: Document Preparation and Application Submission
Once eligibility is confirmed, the advisor manages the full application process:
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Drafting employer certification letters that meet AEAT requirements
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Reviewing and correcting employment contract wording
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Obtaining and validating Social Security registration certificates
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Preparing Form 030 registration if needed
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Completing Form 149 accurately and consistently
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Ensuring all documentation is submitted in the correct format
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Assisting with digital certificate or Cl@ve access
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Submitting the application within deadline and securing official confirmation
This phase eliminates the most common causes of rejection: technical errors, incomplete documentation, and timing mistakes.
Phase 3: AEAT Response Management
After submission, the Tax Agency may:
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Approve the application
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Request additional documentation
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Issue a provisional denial
An experienced advisor:
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Responds to documentation requests within tight deadlines
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Drafts explanatory submissions in technical Spanish
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Prevents clarification requests from escalating into denials
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Manages appeals when procedural errors occur
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Protects the application until final resolution
Phase 4: Ongoing Compliance During the Six-Year Regime
Approval is not the end of the process.
A specialized advisor continues to:
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Prepare annual Beckham Law tax returns (Modelo 151)
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Coordinate payroll withholding at 24%
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Ensure foreign income remains correctly excluded
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Monitor changes in employment or work location
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Advise on investments and asset acquisitions
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Plan the transition to standard taxation after Year 6
This long-term support is what transforms Beckham Law from a tax benefit into a strategic financial advantage.
Client Success Stories: Beckham Law in Action
Real results matter. Below are representative examples of how professional Beckham Law advisory makes a decisive difference for international professionals relocating to Madrid.
These cases illustrate common scenarios, real risks, and the tangible value of expert guidance.
Case 1: US Technology Executive Relocating to Madrid
Profile
American VP of Engineering relocating from San Francisco to lead the Madrid office of a global SaaS company.
Annual salary: €180,000
Equity compensation: RSUs and stock options
Foreign assets: $2.5M in US investment accounts
Challenge
The client discovered the Beckham Law four months into the six-month application window. The case involved complex equity compensation, US tax exposure (FATCA and FBAR), and strict timing constraints.
Lextax Approach
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Expedited eligibility assessment confirming qualification
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Structuring of equity compensation documentation to meet AEAT requirements
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Coordination of Spanish and US tax planning to avoid double taxation
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Drafting of employer certification aligned with Spanish legal standards
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Priority filing within the remaining deadline window
Outcome
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Beckham Law approved within six weeks
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Annual Spanish tax savings: approximately €38,000
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Full exemption of foreign investment income and Wealth Tax
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Projected six-year savings: €228,000
Key takeaway
Equity compensation and US tax exposure require integrated cross-border planning. Without professional coordination, this application would likely have failed due to documentation deficiencies and timing risk.
Case 2: German Finance Professional Facing Initial Rejection
Profile
German CFO recruited by a Madrid-based fintech startup.
Annual salary: €140,000
Arrival in Spain: March 15
Employment start date: June 1
Challenge
The client self-filed Form 149 in August. In September, the AEAT issued a denial citing insufficient proof that the relocation to Spain was caused by employment rather than personal reasons.
Lextax Approach
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Detailed review of the AEAT denial notice
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Identification of appeal eligibility based on procedural interpretation
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Reconstruction of relocation timeline using supporting evidence
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Collection of job interview correspondence, offer letters, relocation emails, and moving invoices
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Drafting of a formal legal submission explaining the causal link between employment and relocation
Outcome
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Administrative appeal granted
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Beckham Law application approved
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Annual tax savings preserved: €18,500
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Permanent loss of regime successfully avoided
Key takeaway
Relocation timing is one of the most misunderstood Beckham Law criteria. Proper narrative construction and documentary evidence can reverse adverse decisions when handled correctly.
Case 3: British Entrepreneur with Self-Employment Complexity
Profile
UK citizen establishing the Spanish subsidiary of a London-based consulting firm.
Status: Highly qualified professional under Startup Law
Annual income: €95,000
Challenge
Self-employed Beckham Law applications are rare and subject to higher scrutiny. The client’s previous advisor incorrectly assumed ineligibility and failed to structure the application properly.
Lextax Approach
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Verification of eligibility under Article 71 of Law 14/2013
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Legal validation of “highly qualified professional” status
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Apostille and certification of university degrees and professional credentials
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Preparation of a business plan demonstrating innovation and R&D relevance
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Structuring of service contracts to comply with startup ecosystem criteria
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Submission of a comprehensive Form 149 with legal supporting memorandum
Outcome
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Beckham Law approved for self-employed professional
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Annual tax savings: €14,200 compared to standard autónomo taxation
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Positioning for future Digital Nomad Visa alternatives if business structure evolves
Key takeaway
Self-employed Beckham Law cases are viable only when structured precisely. Generic advice often leads to incorrect rejection assumptions.
What These Cases Demonstrate
Across all successful applications, the decisive factors are consistent:
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Correct interpretation of eligibility criteria
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Precise documentation aligned with AEAT expectations
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Strategic timing management within the six-month window
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Cross-border tax coordination when required
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Professional representation during AEAT communications
The Beckham Law is not denied randomly. Applications fail because they are misunderstood, misstructured, or mistimed.
Professional advisory does not merely increase convenience—it directly protects six-figure financial outcomes.
Common Questions About Hiring a Beckham Law Advisor in Madrid
Esta sección responde a las dudas más habituales de profesionales internacionales que están valorando contratar un asesor fiscal para la aplicación de la Beckham Law en Madrid. Está optimizada para SEO y preparada para esquema FAQ.
How much does Beckham Law advisory cost in Madrid?
El coste de un asesor fiscal para la Beckham Law depende siempre de tu situación concreta. Factores como la complejidad del contrato laboral, el historial de residencia, la urgencia del plazo o la necesidad de coordinación fiscal internacional influyen directamente en los honorarios.
Como referencia orientativa:
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Análisis inicial de elegibilidad: €150–€350
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Preparación y presentación completa de la solicitud: €250–€750 en casos estándar
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Paquetes integrales (análisis + solicitud + primer año fiscal): €500–€1,500
En la práctica, el coste del asesoramiento suele representar entre el 1% y el 3% del ahorro fiscal anual, y menos del 1% del ahorro total a seis años.
La única forma de conocer el coste exacto es mediante una consulta confidencial basada en tu perfil personal.
Can I apply for the Beckham Law myself?
Sí, legalmente puedes presentar la solicitud por tu cuenta. Sin embargo, hacerlo sin asesoramiento profesional conlleva riesgos significativos.
Aspectos clave a considerar:
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Entre el 30% y el 40% de las solicitudes autogestionadas presentan incidencias o son denegadas
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El plazo de seis meses es inflexible
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Cualquier error puede provocar una denegación definitiva
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No existe segunda oportunidad para volver a solicitar el régimen
Ahorrar unos cientos de euros en honorarios puede suponer perder hasta €150,000 en beneficios fiscales.
What happens if my Beckham Law application is rejected?
Si la solicitud es denegada:
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No puedes volver a presentar una nueva solicitud
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Solo se pueden recurrir errores procedimentales, no el fondo de la decisión
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Pasas automáticamente al régimen fiscal general español
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Tributas por renta mundial y patrimonio mundial
Por este motivo, la prevención es crítica. Una solicitud bien estructurada desde el inicio es la única vía segura.
Do I really need a Madrid-based tax advisor?
No es obligatorio, pero sí altamente recomendable si tu puesto de trabajo está en Madrid.
Ventajas de un asesor con experiencia local:
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Conocimiento directo de los criterios de las oficinas de la AEAT en Madrid
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Experiencia práctica con el volumen más alto de solicitudes del país
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Familiaridad con incentivos autonómicos complementarios
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Capacidad de gestión presencial si la AEAT lo requiere
En un entorno tan competitivo como Madrid, la experiencia local marca la diferencia.
How do I know if I qualify for the Beckham Law?
Los requisitos esenciales son:
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No haber sido residente fiscal en España en los cinco años fiscales anteriores
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Trasladarte a España por motivos laborales
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Realizar al menos el 85% del trabajo en territorio español
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Presentar la solicitud dentro de los seis meses desde el alta en Seguridad Social
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No ser deportista profesional
Casos límite (teletrabajo, directivos, autónomos altamente cualificados, llegada previa al contrato) requieren análisis profesional. Una consulta inicial permite confirmar elegibilidad con seguridad.
Can my spouse and children benefit from the Beckham Law?
Sí, siempre que cumplan los requisitos legales:
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Cónyuge o progenitor de hijos dependientes
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Hijos menores de 25 años o con discapacidad
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Traslado a España junto con el contribuyente principal o posteriormente durante el primer año
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Rentas inferiores a las del titular principal
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No haber sido residentes fiscales en España en los cinco años previos
Cada miembro debe presentar su propia solicitud, pero todos disfrutan del mismo periodo de seis años.
What happens after the six-year Beckham Law period ends?
Una vez finalizado el sexto año:
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Pasas automáticamente al régimen fiscal general
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Tributas por renta y patrimonio mundial
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Se aplican tipos progresivos de hasta el 47%
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Aparecen obligaciones como Modelo 720 y Patrimonio
Por este motivo, es fundamental planificar la transición con antelación. La optimización del último año del régimen puede suponer ahorros adicionales muy relevantes.
Take Action: Secure Your Beckham Law Benefits Today
La diferencia entre una solicitud exitosa de la Beckham Law y un error irreversible suele depender de una sola decisión: afrontar este proceso de alto riesgo en solitario o contar con asesoramiento experto desde el inicio.
Si te trasladas a Madrid por motivos profesionales y quieres:
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Maximizar tus ingresos netos aplicando un tipo fijo del 24% en lugar de tipos progresivos de hasta el 47%
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Proteger tus ingresos y activos en el extranjero frente a la tributación en España
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Eliminar el riesgo de errores administrativos que pueden costarte cientos de miles de euros
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Cumplir el plazo inamovible de seis meses con total seguridad
el siguiente paso es claro.
Schedule Your Confidential Beckham Law Consultation
Contacta con Lextax para realizar un análisis completo y personalizado de tu elegibilidad para la Beckham Law y definir una estrategia clara desde el primer momento.
Durante tu consulta inicial recibirás:
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Determinación de elegibilidad basada en tu historial fiscal y laboral
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Simulación real de ahorro fiscal comparando Beckham Law y tributación estándar
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Cálculo exacto del plazo y planificación inversa para cumplir el deadline
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Checklist documental personalizada según tu perfil profesional
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Propuesta de honorarios clara y confidencial, adaptada a tu caso
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Orientación estratégica sobre si conviene aplicar, explorar alternativas o descartar el régimen
Nuestro compromiso es absoluto: si detectamos que no cumples los requisitos o que el régimen no es fiscalmente conveniente para ti, te lo diremos con total transparencia.
How to Get Started
Puedes iniciar el proceso de forma sencilla:
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Teléfono: +34 [número de contacto]
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Email: info@lextax.es
Consultas disponibles en inglés y español. Atención personalizada para profesionales internacionales.
Why Choose Lextax for Your Beckham Law Application?
Elegir Lextax significa trabajar con un equipo especializado exclusivamente en fiscalidad internacional y expatriados en España.
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Especialistas en Beckham Law con experiencia directa en Madrid
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Más del 95% de solicitudes aprobadas gestionadas desde el inicio
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Asesoramiento bilingüe (inglés y español)
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Coordinación fiscal internacional (EE. UU., Reino Unido, UE y otros países)
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Servicio integral: inmigración, fiscalidad, cumplimiento anual y planificación futura
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Honorarios transparentes y personalizados
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Soporte urgente para plazos críticos
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Acompañamiento durante los seis años del régimen y transición posterior
Conclusion: Don’t Leave €150,000 on the Table
La Beckham Law es uno de los incentivos fiscales más potentes de Europa para profesionales internacionales. En Madrid, puede marcar la diferencia entre una carga fiscal del 47% y un tipo fijo del 24%, además de la exención total sobre ingresos y activos extranjeros.
Pero también es un régimen implacable:
seis meses para solicitarlo, cero margen de error y ninguna segunda oportunidad.
El coste del asesoramiento profesional es mínimo frente a los €100,000–€150,000 en ahorro fiscal que están en juego.
La pregunta no es si puedes permitirte contratar un asesor especializado.
La pregunta es si puedes permitirte perder permanentemente ese beneficio.
En Lextax, ayudamos a profesionales internacionales a proteger su patrimonio, optimizar su fiscalidad y avanzar en España con seguridad y tranquilidad.
Tu plazo ya está corriendo.
Contacta con nosotros hoy y asegura tu futuro fiscal en Madrid.
Frequently Asked Questions About Hiring a Beckham Law Tax Advisor in Madrid
How much does a Beckham Law tax advisor cost in Madrid?
El coste depende de la complejidad de tu situación concreta. Factores como el tipo de contrato, historial fiscal, urgencia del plazo y coordinación internacional influyen directamente en los honorarios.
Como referencia orientativa:
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Análisis de elegibilidad: desde €150
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Gestión completa de la solicitud: desde €250
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Servicios integrales con planificación y primer año fiscal: desde €500
En todos los casos, el ahorro fiscal potencial suele superar ampliamente el coste del asesoramiento.
Can I apply for the Beckham Law without a tax advisor?
Sí, es legal hacerlo por cuenta propia. Sin embargo, los datos muestran que entre el 30% y el 40% de las solicitudes sin asesoramiento presentan errores o son denegadas.
Dado que una denegación implica la pérdida definitiva del régimen, la mayoría de profesionales optan por asesoramiento especializado para minimizar riesgos.
What happens if my Beckham Law application is rejected?
Si la solicitud es denegada:
-
No puedes volver a presentar una nueva solicitud
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Solo es posible recurrir errores formales, no el fondo del asunto
-
Pasas automáticamente a tributar como residente fiscal ordinario en España
Esto implica tipos progresivos, tributación mundial y posibles obligaciones adicionales como Modelo 720 o Impuesto sobre el Patrimonio.
Is there really no extension to the six-month deadline?
Correcto. El plazo de seis meses desde el alta en la Seguridad Social es estricto e improrrogable. Un solo día de retraso supone la pérdida automática del derecho a aplicar la Beckham Law.
Do I need a Madrid-based tax advisor?
No es obligatorio, pero sí altamente recomendable si trabajas y resides en Madrid. Las oficinas de la Agencia Tributaria en Madrid gestionan un volumen muy elevado de solicitudes y aplican criterios especialmente estrictos.
Un asesor con experiencia local conoce los criterios prácticos, tiempos de respuesta y documentación exigida en Madrid.
Can my spouse and children also apply for the Beckham Law?
Sí, siempre que cumplan los requisitos:
-
Cónyuge o progenitor de hijos comunes
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Hijos menores de 25 años (o con discapacidad)
-
Sin residencia fiscal previa en España en los últimos cinco años
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Ingresos inferiores al titular principal
Cada miembro debe presentar su propia solicitud, pero puede beneficiarse del mismo periodo fiscal.
What happens after the six-year Beckham Law period ends?
Tras finalizar el régimen:
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Pasas a tributar como residente fiscal ordinario en España
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Se aplican tipos progresivos sobre ingresos mundiales
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Pueden surgir obligaciones patrimoniales adicionales
Por ello, es fundamental realizar planificación fiscal anticipada desde el quinto año para optimizar la transición.
