{"id":21633,"date":"2026-10-01T15:28:39","date_gmt":"2026-10-01T15:28:39","guid":{"rendered":"https:\/\/seegman.com\/the-beckham-law-spains-special-tax-regime-for-relocated-workers\/"},"modified":"2026-10-23T15:52:48","modified_gmt":"2026-10-23T15:52:48","slug":"the-beckham-law-spains-special-tax-regime-for-relocated-workers","status":"publish","type":"page","link":"https:\/\/seegman.com\/en\/the-beckham-law-spains-special-tax-regime-for-relocated-workers\/","title":{"rendered":"The Beckham Law: Spain&#8217;s Special Tax Regime for Relocated Workers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"21633\" class=\"elementor elementor-21633 elementor-21417\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23f20b0a e-flex e-con-boxed e-con e-parent\" data-id=\"23f20b0a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-330673ac e-con-full e-flex e-con e-child\" data-id=\"330673ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76f0686f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"76f0686f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The Beckham Law: Spain's Special Tax Regime for Relocated Workers<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-638ca6d1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"638ca6d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are relocating to Spain to work, or your company is considering bringing someone in from abroad, you have probably already heard of the Beckham Law. We help you determine whether you meet the requirements to opt into the regime, exercise the option within the deadline, and assess whether it is genuinely worth it.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43e937bd e-con-full e-flex e-con e-child\" data-id=\"43e937bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1f683436 e-grid e-con-full e-con e-child\" data-id=\"1f683436\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ff979da elementor-align-left elementor-widget elementor-widget-button\" data-id=\"6ff979da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book your consult <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cbd9558 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"6cbd9558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#requisitos\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See the requirements<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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>\n\t\t<div class=\"elementor-element elementor-element-2685be21 e-con-full e-flex e-con e-child\" data-id=\"2685be21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-70685039 e-con-full e-flex e-con e-child\" data-id=\"70685039\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a9e1d5 elementor-widget elementor-widget-heading\" data-id=\"9a9e1d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">24%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab937af elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6ab937af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Flat rate on employment income up to \u20ac600,000<\/p>\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-35658fd2 e-con-full e-flex e-con e-child\" data-id=\"35658fd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-208bb5e2 elementor-widget elementor-widget-heading\" data-id=\"208bb5e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6 years<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3c0725 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d3c0725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Maximum duration of the regime<\/p>\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-5adce708 e-con-full e-flex e-con e-child\" data-id=\"5adce708\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb9d5f2 elementor-widget elementor-widget-heading\" data-id=\"fb9d5f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6 months<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d7b1cd0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7d7b1cd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Strict deadline to apply (Form 149)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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-5adbca53 e-flex e-con-boxed e-con e-parent\" data-id=\"5adbca53\" 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-52fd06d5 e-con-full e-flex e-con e-child\" data-id=\"52fd06d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb92102 elementor-widget elementor-widget-heading\" data-id=\"1fb92102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Why is it called that?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc329 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"bc329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-63bdd332 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"63bdd332\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A nickname that outlived the official name<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-715f9239 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"715f9239\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The regime was introduced in Spain with effect from 2004, coinciding with David Beckham&#8217;s arrival at Real Madrid in 2003, and came to be popularly known as the \u2018Beckham Law\u2019. It is currently governed by Article 93 of the Personal Income Tax Law under the name of the special tax regime for workers, professionals, entrepreneurs and investors relocated to Spanish territory.<\/p>\n<p>The most significant recent reform came from Law 28\/2022 on fostering the start-up ecosystem (the Start-Up Law), effective from 1 January 2023: it reduced the required period of prior non-residence from ten to five years, extended the regime to international teleworkers, removed the participation cap for company directors (except in asset-holding entities), and for the first time allowed it to be extended to the taxpayer&#8217;s family members.<\/p>\n\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-14aea889 e-flex e-con-boxed e-con e-parent\" data-id=\"14aea889\" 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-3614bc11 e-con-full e-flex e-con e-child\" data-id=\"3614bc11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c3f3535 elementor-widget elementor-widget-heading\" data-id=\"4c3f3535\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">The advantage in numbers<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f26c379 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"3f26c379\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-114b3e8f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"114b3e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What changes versus the general regime<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1298a8d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1298a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Imagine you earn \u20ac120,000 gross per year working in Spain.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22416f1 elementor-widget elementor-widget-html\" data-id=\"22416f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\/* =========================\r\n   GENERAL REGIME\r\n   VS BECKHAM LAW\r\n========================= *\/\r\n\r\n.beckham-table {\r\n  --accent: #F58721;\r\n  --text: #000000F5;\r\n  --line: #D9D5CF;\r\n  --row-alt: #C6D7DA33;\r\n\r\n  width: 100%;\r\n  box-sizing: border-box;\r\n\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n  background: transparent;\r\n}\r\n\r\n.beckham-table *,\r\n.beckham-table *::before,\r\n.beckham-table *::after {\r\n  box-sizing: border-box;\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLE\r\n========================= *\/\r\n\r\n.beckham-table__table {\r\n  width: 100%;\r\n\r\n  border-collapse: collapse;\r\n  table-layout: fixed;\r\n\r\n  margin: 0;\r\n\r\n  border-top: 1px solid var(--line);\r\n}\r\n\r\n\r\n\/* =========================\r\n   COLUMNS\r\n========================= *\/\r\n\r\n.beckham-table__table th:nth-child(1),\r\n.beckham-table__table td:nth-child(1) {\r\n  width: 25%;\r\n}\r\n\r\n.beckham-table__table th:nth-child(2),\r\n.beckham-table__table td:nth-child(2) {\r\n  width: 37.5%;\r\n}\r\n\r\n.beckham-table__table th:nth-child(3),\r\n.beckham-table__table td:nth-child(3) {\r\n  width: 37.5%;\r\n}\r\n\r\n\r\n\/* =========================\r\n   HEADER\r\n========================= *\/\r\n\r\n.beckham-table__table thead th {\r\n  padding: 18px 24px;\r\n\r\n  border-bottom: 1px solid var(--line);\r\n\r\n  background: #FFFFFF !important;\r\n\r\n  color: var(--text);\r\n\r\n  font-size: 15px;\r\n  line-height: 1.3;\r\n  font-weight: 700;\r\n\r\n  text-align: left;\r\n  vertical-align: middle;\r\n}\r\n\r\n.beckham-table__table thead th:first-child {\r\n  background: #FFFFFF !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   ROWS\r\n========================= *\/\r\n\r\n.beckham-table__table tbody tr:nth-child(odd),\r\n.beckham-table__table tbody tr:nth-child(odd) td {\r\n  background-color: #FFFFFF !important;\r\n}\r\n\r\n.beckham-table__table tbody tr:nth-child(even),\r\n.beckham-table__table tbody tr:nth-child(even) td {\r\n  background-color: var(--row-alt) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   CELLS\r\n========================= *\/\r\n\r\n.beckham-table__table tbody td {\r\n  padding: 22px 24px;\r\n\r\n  border-bottom: 1px solid var(--line);\r\n\r\n  color: var(--text);\r\n\r\n  font-size: 15px;\r\n  line-height: 1.5;\r\n  font-weight: 400;\r\n\r\n  vertical-align: middle;\r\n}\r\n\r\n\r\n\/* FIRST COLUMN *\/\r\n.beckham-table__table tbody td:first-child {\r\n  font-weight: 600;\r\n}\r\n\r\n\r\n\/* =========================\r\n   NO HOVER CHANGE\r\n========================= *\/\r\n\r\n.beckham-table__table tbody tr:nth-child(odd):hover,\r\n.beckham-table__table tbody tr:nth-child(odd):hover td,\r\n.beckham-table__table tbody tr:nth-child(odd) td:hover {\r\n  background-color: #FFFFFF !important;\r\n  color: var(--text) !important;\r\n}\r\n\r\n.beckham-table__table tbody tr:nth-child(even):hover,\r\n.beckham-table__table tbody tr:nth-child(even):hover td,\r\n.beckham-table__table tbody tr:nth-child(even) td:hover {\r\n  background-color: var(--row-alt) !important;\r\n  color: var(--text) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLET\r\n========================= *\/\r\n\r\n@media (max-width: 1024px) {\r\n\r\n  .beckham-table__table thead th,\r\n  .beckham-table__table tbody td {\r\n    padding-left: 18px;\r\n    padding-right: 18px;\r\n  }\r\n\r\n  .beckham-table__table th:nth-child(1),\r\n  .beckham-table__table td:nth-child(1) {\r\n    width: 26%;\r\n  }\r\n\r\n  .beckham-table__table th:nth-child(2),\r\n  .beckham-table__table td:nth-child(2),\r\n  .beckham-table__table th:nth-child(3),\r\n  .beckham-table__table td:nth-child(3) {\r\n    width: 37%;\r\n  }\r\n}\r\n\r\n\r\n\/* =========================\r\n   MOBILE\r\n========================= *\/\r\n\r\n@media (max-width: 767px) {\r\n\r\n  .beckham-table__table thead {\r\n    display: none;\r\n  }\r\n\r\n  .beckham-table__table,\r\n  .beckham-table__table tbody,\r\n  .beckham-table__table tr,\r\n  .beckham-table__table td {\r\n    display: block;\r\n    width: 100% !important;\r\n  }\r\n\r\n\r\n  \/* EACH ROW AS A BLOCK *\/\r\n  .beckham-table__table tbody tr {\r\n    padding: 20px 18px;\r\n\r\n    border-bottom: 1px solid var(--line);\r\n  }\r\n\r\n\r\n  .beckham-table__table tbody td {\r\n    padding: 0;\r\n\r\n    border: none;\r\n\r\n    text-align: left;\r\n  }\r\n\r\n\r\n  \/* CONCEPT *\/\r\n  .beckham-table__table tbody td:first-child {\r\n    margin-bottom: 16px;\r\n\r\n    font-size: 16px;\r\n    font-weight: 700;\r\n  }\r\n\r\n\r\n  \/* GENERAL REGIME *\/\r\n  .beckham-table__table tbody td:nth-child(2) {\r\n    margin-bottom: 14px;\r\n  }\r\n\r\n  .beckham-table__table tbody td:nth-child(2)::before {\r\n    content: \"General regime\";\r\n\r\n    display: block;\r\n\r\n    margin-bottom: 4px;\r\n\r\n    color: var(--accent);\r\n\r\n    font-size: 13px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n\r\n    letter-spacing: 0.7px;\r\n    text-transform: uppercase;\r\n  }\r\n\r\n\r\n  \/* BECKHAM LAW *\/\r\n  .beckham-table__table tbody td:nth-child(3)::before {\r\n    content: \"Beckham Law\";\r\n\r\n    display: block;\r\n\r\n    margin-bottom: 4px;\r\n\r\n    color: var(--accent);\r\n\r\n    font-size: 13px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n\r\n    letter-spacing: 0.7px;\r\n    text-transform: uppercase;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n<div class=\"beckham-table\">\r\n\r\n  <table class=\"beckham-table__table\">\r\n\r\n    <thead>\r\n\r\n      <tr>\r\n\r\n        <th><\/th>\r\n\r\n        <th>\r\n          General regime\r\n        <\/th>\r\n\r\n        <th>\r\n          Beckham Law\r\n        <\/th>\r\n\r\n      <\/tr>\r\n\r\n    <\/thead>\r\n\r\n\r\n    <tbody>\r\n\r\n\r\n      <!-- APPLICABLE RATE -->\r\n      <tr>\r\n\r\n        <td>\r\n          Applicable rate\r\n        <\/td>\r\n\r\n        <td>\r\n          Progressive state and regional tax scale\r\n        <\/td>\r\n\r\n        <td>\r\n          24% up to \u20ac600,000 (47% on the excess)\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- FOREIGN PASSIVE INCOME -->\r\n      <tr>\r\n\r\n        <td>\r\n          Foreign passive income\r\n        <\/td>\r\n\r\n        <td>\r\n          As a general rule, worldwide income is taxable in Spain\r\n        <\/td>\r\n\r\n        <td>\r\n          As a general rule, foreign-source income is not taxable in Spain\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- SALARY -->\r\n      <tr>\r\n\r\n        <td>\r\n          Salary paid by a foreign company\r\n        <\/td>\r\n\r\n        <td>\r\n          Taxable in Spain\r\n        <\/td>\r\n\r\n        <td>\r\n          Fully taxable in Spain as well\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n    <\/tbody>\r\n\r\n  <\/table>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3228f1f e-con-full e-flex e-con e-child\" data-id=\"3228f1f\" 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-f6b0923 elementor-widget elementor-widget-text-editor\" data-id=\"f6b0923\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As a general rule, foreign-source income other than employment income, such as certain dividends, interest or capital gains, falls outside Spanish taxation under this regime. By contrast, employment income obtained while the regime applies is deemed obtained in Spain under the regime&#8217;s specific rules.<\/p>\n\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92b49d e-flex e-con-boxed e-con e-parent\" data-id=\"92b49d\" data-element_type=\"container\" data-e-type=\"container\" id=\"requisitos\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f7fc7e7 e-con-full e-flex e-con e-child\" data-id=\"7f7fc7e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45ef292b elementor-widget elementor-widget-heading\" data-id=\"45ef292b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Can you qualify?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e8171c0 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"2e8171c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-7fe50691 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7fe50691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The three basic requirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7eb74d e-con-full e-flex e-con e-child\" data-id=\"b7eb74d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4ca383f e-con-full e-flex e-con e-child\" data-id=\"4ca383f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb1577 elementor-widget elementor-widget-heading\" data-id=\"afb1577\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-107cef2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"107cef2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Not having been a Spanish tax resident during the five tax periods before relocating<\/b> (Art. 93.1.a PIT Law). The count runs on full tax periods, not calendar years.<\/p>\n\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-647ca5d e-con-full e-flex e-con e-child\" data-id=\"647ca5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8e029a elementor-widget elementor-widget-heading\" data-id=\"f8e029a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84fd824 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"84fd824\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Relocating to Spain for one of the reasons set out in the law<\/b> (Art. 93.1.b PIT Law) \u2014 simply moving is not enough.<\/p>\n\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-5a0bed8 e-con-full e-flex e-con e-child\" data-id=\"5a0bed8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f996d1b elementor-widget elementor-widget-heading\" data-id=\"f996d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c05800e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c05800e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Not obtaining income that would qualify as obtained through a permanent establishment in Spain, except in the cases expressly provided for certain entrepreneurial activities and for highly qualified professionals.<\/p>\n\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>\n\t\t<div class=\"elementor-element elementor-element-8f56ce5 e-con-full e-flex e-con e-child\" data-id=\"8f56ce5\" 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-e4c0f74 elementor-widget elementor-widget-text-editor\" data-id=\"e4c0f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>What if I&#8217;m Spanish?<\/b> The Beckham Law is not only for foreigners. Anyone \u2014 Spanish or of any other nationality \u2014 can qualify if they meet the requirements. What matters is not having been a Spanish tax resident during the five tax periods preceding the relocation, not your passport.<\/p>\n\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d24fb4f e-flex e-con-boxed e-con e-parent\" data-id=\"d24fb4f\" 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-8b91332 e-con-full e-flex e-con e-child\" data-id=\"8b91332\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a0f562 elementor-widget elementor-widget-heading\" data-id=\"3a0f562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Qualifying circumstance<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a2a357 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"0a2a357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-a2600c6 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a2600c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">For what reason can you come to Spain?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f5a2c2 e-con-full e-flex e-con e-child\" data-id=\"8f5a2c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f94faed e-con-full e-flex e-con e-child\" data-id=\"f94faed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a227aa elementor-widget elementor-widget-heading\" data-id=\"5a227aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Employee<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c55c0eb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c55c0eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A contract with an employer established in Spain, or a relocation ordered by the employer under an assignment letter.<\/p>\n\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-f1881cf e-con-full e-flex e-con e-child\" data-id=\"f1881cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-192af88 elementor-widget elementor-widget-heading\" data-id=\"192af88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">International teleworker<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a42fb03 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a42fb03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Performing their work remotely from Spain exclusively through computer, telematic and telecommunication means. The law expressly covers workers who hold the visa for international telework.<\/p>\n\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-b79f171 e-con-full e-flex e-con e-child\" data-id=\"b79f171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52236d0 elementor-widget elementor-widget-heading\" data-id=\"52236d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Company director<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3062705 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3062705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Appointment as director of a Spanish company. There is no shareholding limit, except where the entity qualifies as an asset-holding entity, in which case the shareholding may not result in its classification as a related party under Article 18 CIT Law.<\/p>\n\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>\n\t\t<div class=\"elementor-element elementor-element-5374a42 e-con-full e-flex e-con e-child\" data-id=\"5374a42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-726127d e-con-full e-flex e-con e-child\" data-id=\"726127d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96a6706 elementor-widget elementor-widget-heading\" data-id=\"96a6706\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Entrepreneurial activity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4f426d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c4f426d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An economic activity qualified as entrepreneurial (Law 14\/2013), backed by a favourable ENISA report.<\/p>\n\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-5dc2f1c e-con-full e-flex e-con e-child\" data-id=\"5dc2f1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d15b3e7 elementor-widget elementor-widget-heading\" data-id=\"d15b3e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Highly qualified professional<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c959479 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c959479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Services to start-ups or R&amp;D&amp;I activities, where these represent more than 40% of total income.<\/p>\n\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-3bdeaa0 e-con-full e-flex e-con e-child\" data-id=\"3bdeaa0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2b74f elementor-widget elementor-widget-heading\" data-id=\"ee2b74f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Family members<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67fc2c6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"67fc2c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The spouse and children under 25 (or of any age in the case of disability) may qualify or, where there is no marriage, the parent of the children.<\/p>\n\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>\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-14dedb1d e-flex e-con-boxed e-con e-parent\" data-id=\"14dedb1d\" 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-3d9abc01 e-con-full e-flex e-con e-child\" data-id=\"3d9abc01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7296c52 elementor-widget elementor-widget-heading\" data-id=\"7296c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Tax treatment<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c22e192 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"7c22e192\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-2c000f67 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2c000f67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Applicable rates by type of income<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f6d09ba elementor-widget elementor-widget-html\" data-id=\"2f6d09ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\/* =========================\r\n   INCOME TYPES TABLE\r\n   BECKHAM LAW VS GENERAL REGIME\r\n========================= *\/\r\n\r\n.beckham-rentas {\r\n  --accent: #F58721;\r\n  --text: #000000F5;\r\n  --line: #D9D5CF;\r\n  --row-alt: #C6D7DA33;\r\n\r\n  width: 100%;\r\n  box-sizing: border-box;\r\n\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n  background: transparent;\r\n}\r\n\r\n.beckham-rentas *,\r\n.beckham-rentas *::before,\r\n.beckham-rentas *::after {\r\n  box-sizing: border-box;\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLE\r\n========================= *\/\r\n\r\n.beckham-rentas__table {\r\n  width: 100%;\r\n\r\n  border-collapse: collapse;\r\n  table-layout: fixed;\r\n\r\n  margin: 0;\r\n\r\n  border-top: 1px solid var(--line);\r\n}\r\n\r\n\r\n\/* =========================\r\n   COLUMNS\r\n========================= *\/\r\n\r\n.beckham-rentas__table th:nth-child(1),\r\n.beckham-rentas__table td:nth-child(1) {\r\n  width: 37%;\r\n}\r\n\r\n.beckham-rentas__table th:nth-child(2),\r\n.beckham-rentas__table td:nth-child(2) {\r\n  width: 33%;\r\n}\r\n\r\n.beckham-rentas__table th:nth-child(3),\r\n.beckham-rentas__table td:nth-child(3) {\r\n  width: 30%;\r\n}\r\n\r\n\r\n\/* =========================\r\n   HEADER\r\n========================= *\/\r\n\r\n.beckham-rentas__table thead th {\r\n  padding: 18px 24px;\r\n\r\n  border-bottom: 1px solid var(--line);\r\n\r\n  background: #FFFFFF !important;\r\n\r\n  color: var(--text);\r\n\r\n  font-size: 15px;\r\n  line-height: 1.3;\r\n  font-weight: 700;\r\n\r\n  text-align: left;\r\n  vertical-align: middle;\r\n}\r\n\r\n\r\n\/* =========================\r\n   ALTERNATING ROWS\r\n========================= *\/\r\n\r\n.beckham-rentas__table tbody tr:nth-child(odd),\r\n.beckham-rentas__table tbody tr:nth-child(odd) td {\r\n  background-color: #FFFFFF !important;\r\n}\r\n\r\n.beckham-rentas__table tbody tr:nth-child(even),\r\n.beckham-rentas__table tbody tr:nth-child(even) td {\r\n  background-color: var(--row-alt) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   CELLS\r\n========================= *\/\r\n\r\n.beckham-rentas__table tbody td {\r\n  padding: 22px 24px;\r\n\r\n  border-bottom: 1px solid var(--line);\r\n\r\n  color: var(--text);\r\n\r\n  font-size: 15px;\r\n  line-height: 1.5;\r\n  font-weight: 400;\r\n\r\n  vertical-align: middle;\r\n}\r\n\r\n\r\n\/* FIRST COLUMN *\/\r\n.beckham-rentas__table tbody td:first-child {\r\n  font-weight: 600;\r\n}\r\n\r\n\r\n\/* =========================\r\n   NO HOVER CHANGE\r\n========================= *\/\r\n\r\n.beckham-rentas__table tbody tr:nth-child(odd):hover,\r\n.beckham-rentas__table tbody tr:nth-child(odd):hover td,\r\n.beckham-rentas__table tbody tr:nth-child(odd) td:hover {\r\n  background-color: #FFFFFF !important;\r\n  color: var(--text) !important;\r\n}\r\n\r\n.beckham-rentas__table tbody tr:nth-child(even):hover,\r\n.beckham-rentas__table tbody tr:nth-child(even):hover td,\r\n.beckham-rentas__table tbody tr:nth-child(even) td:hover {\r\n  background-color: var(--row-alt) !important;\r\n  color: var(--text) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLET\r\n========================= *\/\r\n\r\n@media (max-width: 1024px) {\r\n\r\n  .beckham-rentas__table thead th,\r\n  .beckham-rentas__table tbody td {\r\n    padding-left: 18px;\r\n    padding-right: 18px;\r\n  }\r\n\r\n  .beckham-rentas__table th:nth-child(1),\r\n  .beckham-rentas__table td:nth-child(1) {\r\n    width: 35%;\r\n  }\r\n\r\n  .beckham-rentas__table th:nth-child(2),\r\n  .beckham-rentas__table td:nth-child(2) {\r\n    width: 34%;\r\n  }\r\n\r\n  .beckham-rentas__table th:nth-child(3),\r\n  .beckham-rentas__table td:nth-child(3) {\r\n    width: 31%;\r\n  }\r\n}\r\n\r\n\r\n\/* =========================\r\n   MOBILE\r\n========================= *\/\r\n\r\n@media (max-width: 767px) {\r\n\r\n  .beckham-rentas__table thead {\r\n    display: none;\r\n  }\r\n\r\n  .beckham-rentas__table,\r\n  .beckham-rentas__table tbody,\r\n  .beckham-rentas__table tr,\r\n  .beckham-rentas__table td {\r\n    display: block;\r\n    width: 100% !important;\r\n  }\r\n\r\n\r\n  \/* EACH ROW AS A BLOCK *\/\r\n  .beckham-rentas__table tbody tr {\r\n    padding: 20px 18px;\r\n\r\n    border-bottom: 1px solid var(--line);\r\n  }\r\n\r\n\r\n  .beckham-rentas__table tbody td {\r\n    padding: 0;\r\n\r\n    border: none;\r\n\r\n    text-align: left;\r\n  }\r\n\r\n\r\n  \/* TYPE OF INCOME *\/\r\n  .beckham-rentas__table tbody td:first-child {\r\n    margin-bottom: 16px;\r\n\r\n    font-size: 16px;\r\n    font-weight: 700;\r\n  }\r\n\r\n\r\n  \/* BECKHAM LAW *\/\r\n  .beckham-rentas__table tbody td:nth-child(2) {\r\n    margin-bottom: 14px;\r\n  }\r\n\r\n  .beckham-rentas__table tbody td:nth-child(2)::before {\r\n    content: \"Beckham Law\";\r\n\r\n    display: block;\r\n\r\n    margin-bottom: 4px;\r\n\r\n    color: var(--accent);\r\n\r\n    font-size: 13px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n\r\n    letter-spacing: 0.7px;\r\n    text-transform: uppercase;\r\n  }\r\n\r\n\r\n  \/* GENERAL REGIME *\/\r\n  .beckham-rentas__table tbody td:nth-child(3)::before {\r\n    content: \"General regime\";\r\n\r\n    display: block;\r\n\r\n    margin-bottom: 4px;\r\n\r\n    color: var(--accent);\r\n\r\n    font-size: 13px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n\r\n    letter-spacing: 0.7px;\r\n    text-transform: uppercase;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n<div class=\"beckham-rentas\">\r\n\r\n  <table class=\"beckham-rentas__table\">\r\n\r\n    <thead>\r\n\r\n      <tr>\r\n\r\n        <th>\r\n          Type of income\r\n        <\/th>\r\n\r\n        <th>\r\n          Beckham Law\r\n        <\/th>\r\n\r\n        <th>\r\n          General regime\r\n        <\/th>\r\n\r\n      <\/tr>\r\n\r\n    <\/thead>\r\n\r\n\r\n    <tbody>\r\n\r\n\r\n      <!-- EMPLOYMENT INCOME UP TO \u20ac600,000 -->\r\n      <tr>\r\n\r\n        <td>\r\n          Employment income (up to \u20ac600,000)\r\n        <\/td>\r\n\r\n        <td>\r\n          24% (flat rate)\r\n        <\/td>\r\n\r\n        <td>\r\n          General scale: up to 47%*\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- EMPLOYMENT INCOME > \u20ac600,000 -->\r\n      <tr>\r\n\r\n        <td>\r\n          Employment income (&gt; \u20ac600,000)\r\n        <\/td>\r\n\r\n        <td>\r\n          47%\r\n        <\/td>\r\n\r\n        <td>\r\n          47% (maximum marginal rate)\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- DIVIDENDS -->\r\n      <tr>\r\n\r\n        <td>\r\n          Dividends, interest and capital gains from Spanish sources\r\n        <\/td>\r\n\r\n        <td>\r\n          19% \/ 21% \/ 23% \/ 27% \/ 28% \/ 30% depending on the tax bracket\r\n        <\/td>\r\n\r\n        <td>\r\n          Same savings income tax scale\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- FOREIGN-SOURCE INCOME -->\r\n      <tr>\r\n\r\n        <td>\r\n          Foreign-source income\r\n        <\/td>\r\n\r\n        <td>\r\n          Not subject to tax\r\n        <\/td>\r\n\r\n        <td>\r\n          Included in the taxable base (worldwide income)\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n    <\/tbody>\r\n\r\n  <\/table>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eead2c elementor-widget elementor-widget-text-editor\" data-id=\"8eead2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>* May be higher depending on the Autonomous Community. Taxpayers under the regime remain Personal Income Tax taxpayers and may obtain a Spanish tax residence certificate. The application of Double Tax Treaties and the treatment of income obtained in other countries must be analysed based on the relevant treaty and the circumstances of each case.<\/p>\n\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-f806491 e-flex e-con-boxed e-con e-parent\" data-id=\"f806491\" 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-5348488 e-con-full e-flex e-con e-child\" data-id=\"5348488\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9e65aa elementor-widget elementor-widget-heading\" data-id=\"e9e65aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Wealth and reporting obligations<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-569158a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"569158a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-1c640a0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1c640a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You're only taxed on what you hold in Spain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15a7659 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"15a7659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Subject to <b>Wealth Tax<\/b> only on a limited-liability basis: assets and rights located or exercisable in Spain (Art. 5.One.b Wealth Tax Law).<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The same limited-liability criterion applies to the <b>Solidarity Tax on Large Fortunes<\/b> (Law 38\/2022).<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">As a general rule, taxpayers under the special regime are not required to file Form 720 while it applies, in line with the position held by the Directorate-General for Taxes.<\/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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38e5b69e e-flex e-con-boxed e-con e-parent\" data-id=\"38e5b69e\" 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-f562c18 e-con-full e-flex e-con e-child\" data-id=\"f562c18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14d0aad7 elementor-widget elementor-widget-heading\" data-id=\"14d0aad7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Extension to family members<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3d2e50 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"d3d2e50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-1da82534 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1da82534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Your family can benefit too<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d5a631 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1d5a631\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Until 2023, the person who came to work was taxed at 24%, but their partner and children paid like any other resident. The Start-Up Law introduced Article 93.2 of the PIT Law to fix that.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc4ddc5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cc4ddc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Relocating to Spain together with the main taxpayer, or later within the legally established period.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Acquiring Spanish tax residence as a result of the relocation.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Not having been Spanish tax residents during the five tax periods preceding the relocation.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Not obtaining income that would be classified as obtained through a permanent establishment in Spain.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The aggregate taxable bases of the family members applying the regime being lower than the taxable base of the main taxpayer in each tax period.<\/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-54765db elementor-widget elementor-widget-text-editor\" data-id=\"54765db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This requirement is assessed on a tax-period-by-tax-period basis. If the aggregate taxable bases of the family members applying the regime are equal to or higher than the taxable base of the main taxpayer, the associated taxpayers are jointly excluded from the regime for that tax period.<\/p>\n\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-2bc6d7e e-flex e-con-boxed e-con e-parent\" data-id=\"2bc6d7e\" 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-ccc1d40 e-con-full e-flex e-con e-child\" data-id=\"ccc1d40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d478fe8 elementor-widget elementor-widget-heading\" data-id=\"d478fe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Deadlines and duration<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a0dc2a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"0a0dc2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-f796e46 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f796e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The deadline you cannot miss<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91db5f elementor-widget elementor-widget-html\" data-id=\"d91db5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n\/* =========================\r\n   BECKHAM LAW DEADLINES TABLE\r\n========================= *\/\r\n\r\n.beckham-plazos {\r\n  --accent: #F58721;\r\n  --text: #000000F5;\r\n  --line: #D9D5CF;\r\n  --row-alt: #C6D7DA33;\r\n\r\n  width: 100%;\r\n  box-sizing: border-box;\r\n\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n  background: transparent;\r\n}\r\n\r\n.beckham-plazos *,\r\n.beckham-plazos *::before,\r\n.beckham-plazos *::after {\r\n  box-sizing: border-box;\r\n  font-family: \"Source Sans Pro\", sans-serif;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLE\r\n========================= *\/\r\n\r\n.beckham-plazos__table {\r\n  width: 100%;\r\n\r\n  border-collapse: collapse;\r\n  table-layout: fixed;\r\n\r\n  margin: 0;\r\n\r\n  border-top: 1px solid var(--line);\r\n}\r\n\r\n\r\n\/* =========================\r\n   COLUMNS\r\n========================= *\/\r\n\r\n.beckham-plazos__table td:first-child {\r\n  width: 22%;\r\n}\r\n\r\n.beckham-plazos__table td:last-child {\r\n  width: 78%;\r\n}\r\n\r\n\r\n\/* =========================\r\n   ALTERNATING ROWS\r\n========================= *\/\r\n\r\n.beckham-plazos__table tbody tr:nth-child(odd),\r\n.beckham-plazos__table tbody tr:nth-child(odd) td {\r\n  background-color: #FFFFFF !important;\r\n}\r\n\r\n.beckham-plazos__table tbody tr:nth-child(even),\r\n.beckham-plazos__table tbody tr:nth-child(even) td {\r\n  background-color: var(--row-alt) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   CELLS\r\n========================= *\/\r\n\r\n.beckham-plazos__table tbody td {\r\n  padding: 26px 24px;\r\n\r\n  border-bottom: 1px solid var(--line);\r\n\r\n  color: var(--text);\r\n\r\n  font-size: 15px;\r\n  line-height: 1.6;\r\n  font-weight: 400;\r\n\r\n  vertical-align: top;\r\n}\r\n\r\n\r\n\/* =========================\r\n   HIGHLIGHTED DEADLINE\r\n========================= *\/\r\n\r\n.beckham-plazos__table tbody td:first-child {\r\n  color: var(--accent);\r\n\r\n  font-size: 22px;\r\n  line-height: 1.2;\r\n  font-weight: 700;\r\n\r\n  vertical-align: top;\r\n}\r\n\r\n\r\n\/* =========================\r\n   NO HOVER CHANGE\r\n========================= *\/\r\n\r\n.beckham-plazos__table tbody tr:nth-child(odd):hover,\r\n.beckham-plazos__table tbody tr:nth-child(odd):hover td,\r\n.beckham-plazos__table tbody tr:nth-child(odd) td:hover {\r\n  background-color: #FFFFFF !important;\r\n}\r\n\r\n.beckham-plazos__table tbody tr:nth-child(even):hover,\r\n.beckham-plazos__table tbody tr:nth-child(even):hover td,\r\n.beckham-plazos__table tbody tr:nth-child(even) td:hover {\r\n  background-color: var(--row-alt) !important;\r\n}\r\n\r\n\r\n\/* =========================\r\n   TABLET\r\n========================= *\/\r\n\r\n@media (max-width: 1024px) {\r\n\r\n  .beckham-plazos__table td:first-child {\r\n    width: 24%;\r\n  }\r\n\r\n  .beckham-plazos__table td:last-child {\r\n    width: 76%;\r\n  }\r\n\r\n  .beckham-plazos__table tbody td {\r\n    padding: 22px 20px;\r\n  }\r\n\r\n  .beckham-plazos__table tbody td:first-child {\r\n    font-size: 20px;\r\n  }\r\n}\r\n\r\n\r\n\/* =========================\r\n   MOBILE\r\n========================= *\/\r\n\r\n@media (max-width: 767px) {\r\n\r\n  .beckham-plazos__table,\r\n  .beckham-plazos__table tbody,\r\n  .beckham-plazos__table tr,\r\n  .beckham-plazos__table td {\r\n    display: block;\r\n    width: 100% !important;\r\n  }\r\n\r\n\r\n  .beckham-plazos__table tbody tr {\r\n    padding: 20px 18px;\r\n\r\n    border-bottom: 1px solid var(--line);\r\n  }\r\n\r\n\r\n  .beckham-plazos__table tbody td {\r\n    padding: 0;\r\n\r\n    border: none;\r\n  }\r\n\r\n\r\n  .beckham-plazos__table tbody td:first-child {\r\n    margin-bottom: 10px;\r\n\r\n    font-size: 21px;\r\n    line-height: 1.2;\r\n  }\r\n\r\n\r\n  .beckham-plazos__table tbody td:last-child {\r\n    font-size: 15px;\r\n    line-height: 1.55;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n<div class=\"beckham-plazos\">\r\n\r\n  <table class=\"beckham-plazos__table\">\r\n\r\n    <tbody>\r\n\r\n\r\n      <!-- 6 MONTHS -->\r\n      <tr>\r\n\r\n        <td>\r\n          6 months\r\n        <\/td>\r\n\r\n        <td>\r\n          From the start of the activity in Spain (generally, registration with the Social Security system) to file Form 149. If the deadline expires without exercising the option, the right is definitively lost for that tax period, with no extension or possibility of rectification (Art. 116 RIRPF). Family members have their own deadline to exercise the option, determined by reference to their entry into Spain and the deadline applicable to the main taxpayer.\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- 6 YEARS -->\r\n      <tr>\r\n\r\n        <td>\r\n          6 years\r\n        <\/td>\r\n\r\n        <td>\r\n          Maximum duration: the tax period in which the change of residence takes place plus the following five tax periods (Art. 93.1 LIRPF, final paragraph).\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- NOV-DEC -->\r\n      <tr>\r\n\r\n        <td>\r\n          Nov\u2013Dec\r\n        <\/td>\r\n\r\n        <td>\r\n          The only period in which the regime may be voluntarily renounced, with effect from the following tax year. The renunciation is irrevocable, so it is advisable to review its suitability each year (Art. 119 RIRPF).\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n      <!-- 1 MONTH -->\r\n      <tr>\r\n\r\n        <td>\r\n          1 month\r\n        <\/td>\r\n\r\n        <td>\r\n          Deadline for notifying, through Form 149, any subsequent exclusion from the regime due to failure to comply with the requirements (Art. 120 RIRPF). A change of employer does not automatically result in exclusion if the new situation continues to meet the applicable requirements.\r\n        <\/td>\r\n\r\n      <\/tr>\r\n\r\n\r\n    <\/tbody>\r\n\r\n  <\/table>\r\n\r\n<\/div>\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-210e0c2 e-flex e-con-boxed e-con e-parent\" data-id=\"210e0c2\" 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-7a82809 e-con-full e-flex e-con e-child\" data-id=\"7a82809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-323483c elementor-widget elementor-widget-heading\" data-id=\"323483c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Documentation by profile<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4648149 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"4648149\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-fa4bea1 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"fa4bea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you'll need to provide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-652454d e-con-full e-flex e-con e-child\" data-id=\"652454d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5adfcf1 e-con-full e-flex e-con e-child\" data-id=\"5adfcf1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e8a38a elementor-widget elementor-widget-heading\" data-id=\"5e8a38a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Employee<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d6f9b2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8d6f9b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Employment contract or assignment letter; evidence of the relocation if the employer is foreign.<\/p>\n\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-e422623 e-con-full e-flex e-con e-child\" data-id=\"e422623\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0196bab elementor-widget elementor-widget-heading\" data-id=\"0196bab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">International teleworker<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-061a62e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"061a62e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>International telework visa or equivalent permit; a contract specifying the service is performed from Spain.<\/p>\n\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-9b73a48 e-con-full e-flex e-con e-child\" data-id=\"9b73a48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c8ea52 elementor-widget elementor-widget-heading\" data-id=\"1c8ea52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Entrepreneur<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3afda37 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3afda37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Documentation evidencing that the activity qualifies as entrepreneurial and the corresponding authorisation, in accordance with the applicable rules.<\/p>\n\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>\n\t\t<div class=\"elementor-element elementor-element-ab1ea5c e-con-full e-flex e-con e-child\" data-id=\"ab1ea5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0bea1ca e-con-full e-flex e-con e-child\" data-id=\"0bea1ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83e145e elementor-widget elementor-widget-heading\" data-id=\"83e145e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Director<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29c57b0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"29c57b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Deed of appointment or certification from the competent body; in asset-holding entities, evidence the stake does not create a related-party status (Art. 18 CIT Law).<\/p>\n\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-a039de6 e-con-full e-flex e-con e-child\" data-id=\"a039de6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f60cd22 elementor-widget elementor-widget-heading\" data-id=\"f60cd22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Highly qualified professional<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48c279a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"48c279a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Evidence of the highly qualified nature of the services and, where relevant, the 40% income threshold.<\/p>\n\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-4100e93 e-con-full e-flex e-con e-child\" data-id=\"4100e93\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2046a2f elementor-widget elementor-widget-heading\" data-id=\"2046a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Family members<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-001bd5d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"001bd5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Documentation of the family relationship and of relocating together or within the first period the regime applies.<\/p>\n\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>\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-0022c88 e-flex e-con-boxed e-con e-parent\" data-id=\"0022c88\" 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-46cda48 e-con-full e-flex e-con e-child\" data-id=\"46cda48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94bacf5 elementor-widget elementor-widget-heading\" data-id=\"94bacf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Is it worth it?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00c130a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"00c130a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-c032206 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c032206\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who does it especially pay off for?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e92c0ad elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e92c0ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Beckham Law is not automatically advantageous for everyone. It makes more sense the more of these situations apply to you.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a042911 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a042911\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You have a high income. The regime's flat rate can be particularly relevant compared with the progressive Personal Income Tax scale, although suitability must be calculated individually.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You have investments or assets outside Spain. Certain foreign-source income and gains may fall outside Spanish taxation while the regime applies.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You're relocating to an Autonomous Community with high income tax rates. The comparison with the general regime can vary significantly depending on the Autonomous Community of residence.<\/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\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Your family is relocating with you.<\/b> Since 2023 they can qualify too.<\/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-45050d9 elementor-widget elementor-widget-text-editor\" data-id=\"45050d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On the other hand: the special regime does not allow the employment income allowance, the personal and family minimum, or regional deductions \u2014 worth weighing carefully if you have significant family responsibilities.<\/p>\n\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-518f00f e-flex e-con-boxed e-con e-parent\" data-id=\"518f00f\" 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-2d54de1 e-con-full e-flex e-con e-child\" data-id=\"2d54de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67075e4 elementor-widget elementor-widget-heading\" data-id=\"67075e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Why Seegman<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e14031 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"5e14031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-15977ca elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"15977ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">We analyse your specific case, not a template<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41c9d27 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"41c9d27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Whether the regime is worthwhile has to be assessed case by case: it depends on the type of income, country of origin and destination Autonomous Community. We support you from the initial assessment through to filing Form 149 and the annual return via Form 151. Where the relocation also requires immigration advice, we coordinate the tax analysis with our International Mobility team.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d394b07 e-con-full e-flex e-con e-child\" data-id=\"d394b07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d1136e4 e-con-full e-flex e-con e-child\" data-id=\"d1136e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-421c876 elementor-widget elementor-widget-heading\" data-id=\"421c876\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Suitability assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbe02f1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cbe02f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We assess whether the regime is worthwhile based on your income level, wealth and the source of your income.<\/p>\n\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-4313deb e-con-full e-flex e-con e-child\" data-id=\"4313deb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e603499 elementor-widget elementor-widget-heading\" data-id=\"e603499\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deadline management<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80b35f8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80b35f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We prepare and file Form 149 within the strict six-month deadline.<\/p>\n\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-e7c7e92 e-con-full e-flex e-con e-child\" data-id=\"e7c7e92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22d2aae elementor-widget elementor-widget-heading\" data-id=\"22d2aae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Annual follow-up<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6d36d5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e6d36d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We review each year whether keeping the regime still makes sense and manage the return via Form 151.<\/p>\n\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>\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-c3de3b8 e-flex e-con-boxed e-con e-parent\" data-id=\"c3de3b8\" 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-98348be e-con-full e-flex e-con e-child\" data-id=\"98348be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-928e535 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"928e535\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Download our technical guide to the Beckham Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-900ec3d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"900ec3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\">A full analysis of the regime \u2014 legal framework, requirements, taxation, procedure and suitability factors \u2014 written with advisers in mind too.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a77a5 elementor-hidden-mobile elementor-view-default elementor-invisible elementor-widget elementor-widget-icon\" data-id=\"20a77a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-2433ba6 e-con-full e-flex e-con e-child\" data-id=\"2433ba6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60222e4 elementor-skin-carousel elementor-arrows-yes elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-media-carousel\" data-id=\"60222e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;speed&quot;:1000,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:18,&quot;sizes&quot;:[]},&quot;slides_per_view&quot;:&quot;1&quot;,&quot;slides_per_view_tablet&quot;:&quot;1&quot;,&quot;skin&quot;:&quot;carousel&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Diapositivas\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2026\/10\/Beckham-Law-Special-regime-for-inbound-expatriates.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Beckham-Law-Special-regime-for-inbound-expatriates_2\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2026\/06\/Beckham-Law-Special-regime-for-inbound-expatriates_2-1.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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-1c600447 e-flex e-con-boxed e-con e-parent\" data-id=\"1c600447\" 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-603d26c1 e-con-full e-flex e-con e-child\" data-id=\"603d26c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393b5beb elementor-widget elementor-widget-heading\" data-id=\"393b5beb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c48c882 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"c48c882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\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-18a47e0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"18a47e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What we're asked most<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5751caca e-con-full e-flex e-con e-child\" data-id=\"5751caca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f397f60 elementor-widget elementor-widget-toggle\" data-id=\"f397f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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<h3 id=\"elementor-tab-title-2551\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2551\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can professional athletes opt into the Beckham Law?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2551\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2551\"><p>Professional athletes subject to the special employment relationship governed by Royal Decree 1006\/1985 are expressly excluded from the regime.<\/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<h3 id=\"elementor-tab-title-2552\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2552\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What if I'm self-employed?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2552\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2552\"><p>Carrying out a self-employed activity does not, by itself, give access to the regime. However, since 2023 certain entrepreneurs and highly qualified professionals may qualify if they carry out the activities expressly provided for in the law and meet the other requirements.<\/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<h3 id=\"elementor-tab-title-2553\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2553\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do I lose the regime if I change jobs?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2553\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2553\"><p>Not necessarily. What matters is that your new situation continues to meet the legal requirements, not that you stay with the same employer. A definitive termination with no new qualifying activity can trigger exclusion.<\/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<h3 id=\"elementor-tab-title-2554\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2554\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How are stock options and share plans taxed?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2554\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2554\"><p>Their treatment depends on, among other factors, the grant date, the vesting period, the time of exercise and the countries in which the services were performed. Where part of the right accrued before relocating to Spain, it may be necessary to determine what proportion is subject to the regime.<\/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<h3 id=\"elementor-tab-title-2555\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2555\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I file my income tax return under this regime?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2555\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2555\"><p>Using Form 151, specific to this regime, rather than Form 100 used under the general regime.<\/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<h3 id=\"elementor-tab-title-2556\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2556\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does it apply if I telework from Spain for a company in another country?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2556\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2556\"><p>Yes. Since the 2023 reform, certain workers who perform their work remotely from Spain exclusively through computer, telematic and telecommunication means may qualify, provided they meet the other requirements of the regime. The law expressly covers those holding the visa for international telework.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can professional athletes opt into the Beckham Law?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Professional athletes subject to the special employment relationship governed by Royal Decree 1006\\\/1985 are expressly excluded from the regime.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What if I'm self-employed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Carrying out a self-employed activity does not, by itself, give access to the regime. However, since 2023 certain entrepreneurs and highly qualified professionals may qualify if they carry out the activities expressly provided for in the law and meet the other requirements.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Do I lose the regime if I change jobs?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Not necessarily. What matters is that your new situation continues to meet the legal requirements, not that you stay with the same employer. A definitive termination with no new qualifying activity can trigger exclusion.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"How are stock options and share plans taxed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Their treatment depends on, among other factors, the grant date, the vesting period, the time of exercise and the countries in which the services were performed. Where part of the right accrued before relocating to Spain, it may be necessary to determine what proportion is subject to the regime.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"How do I file my income tax return under this regime?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Using Form 151, specific to this regime, rather than Form 100 used under the general regime.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Does it apply if I telework from Spain for a company in another country?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Since the 2023 reform, certain workers who perform their work remotely from Spain exclusively through computer, telematic and telecommunication means may qualify, provided they meet the other requirements of the regime. The law expressly covers those holding the visa for international telework.<\\\/p>\\n\"}}]}<\/script>\n\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<\/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-627eb60b e-flex e-con-boxed e-con e-parent\" data-id=\"627eb60b\" data-element_type=\"container\" data-e-type=\"container\" id=\"form\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-63fa43ba e-con-full e-flex e-con e-child\" data-id=\"63fa43ba\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3fb6bb15 e-con-full e-flex e-con e-child\" data-id=\"3fb6bb15\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42e513db elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"42e513db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Talk to our team<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7758c334 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7758c334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tell us about your situation and we&#8217;ll let you know, with no obligation, whether the Beckham Law is worthwhile and how to apply for it in time.<\/p>\n\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-7e93067f e-con-full e-flex e-con e-child\" data-id=\"7e93067f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1dfc66 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"f1dfc66\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;25&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width_tablet&quot;:&quot;40&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<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Tax Ley Beckham form\" aria-label=\"Tax Ley Beckham form\" novalidate=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"21633\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"f1dfc66\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Seegman\" \/>\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-50 elementor-field-required\">\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-sm  elementor-field-textual\" placeholder=\"Name\" 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-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 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-sm  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-select elementor-field-group elementor-column elementor-field-group-field_dccbcd8 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_dccbcd8\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tProfile\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_dccbcd8]\" id=\"form-field-field_dccbcd8\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"Your profile\">Your profile<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"---\">---<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Employee\">Employee<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"International teleworker\">International teleworker<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Company director\">Company director<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Entrepreneur\">Entrepreneur<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Highly qualified professional\">Highly qualified professional<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Other\">Other<\/option>\n\t\t\t\t\t\t\t<\/select>\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-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\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-field_b20e360 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b20e360\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAcceptance Privacy Policy\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[field_b20e360]\" id=\"form-field-field_b20e360\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_b20e360\">I have read and accept the <a href=\u2018https:\/\/seegman.com\/en\/privacy-policy\/\u2019>Privacy Policy<\/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-acceptance elementor-field-group elementor-column elementor-field-group-field_48759d3 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_48759d3\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAcceptance to receive communications\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[field_48759d3]\" id=\"form-field-field_48759d3\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-field_48759d3\">I consent to receive commercial communications from 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For professional legal advisory services, please contact the firm directly through the designated specialist contacts. Seegman refers to Seegman Servicios Jur\u00eddicos, S.L.P., NIF B88144852.<\/p>\n\t\t\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Beckham Law: Spain&#8217;s Special Tax Regime for Relocated Workers If you are relocating to Spain to work, or your company is considering bringing someone in from abroad, you have probably already heard of the Beckham Law. We help you determine whether you meet the requirements to opt into the regime, exercise the option within [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-21633","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Beckham Law: Spain&#039;s Special Tax Regime for Relocated Workers<\/title>\n<meta name=\"description\" content=\"If you are relocating to Spain to work, or your company is considering bringing someone in from abroad, you have probably already heard of the Beckham Law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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