{"id":7121,"date":"2025-03-14T15:26:18","date_gmt":"2025-03-14T14:26:18","guid":{"rendered":"http:\/\/www.gentile.law\/fiscal\/ley-beckham\/"},"modified":"2025-04-25T15:51:04","modified_gmt":"2025-04-25T13:51:04","slug":"ley-beckham","status":"publish","type":"page","link":"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/","title":{"rendered":"Beckham Law Regime"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-7121\" data-postid=\"7121\" class=\"themify_builder_content themify_builder_content-7121 themify_builder tf_clear\">\n                    <div  data-css_id=\"p18p070\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_p18p070 tb_first tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_bfd8661 first\">\n                    <!-- module template_part -->\n<div  class=\"module module-layout-part tb_kfmf661 \">\n    <div class=\"tb_layout_part_wrap tf_w\"><!--themify_builder_content-->\n    <div  class=\"themify_builder_content themify_builder_content-1574 themify_builder not_editable_builder in_the_loop\" data-postid=\"1574\">\n                        <div  data-css_id=\"5jv6317\" id=\"menu-principal\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_5jv6317 tf_w\">\n                        <div class=\"row_inner col_align_middle tb_col_count_3 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col3-1 tb_yd7q317 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_r38s407 hide-mobile\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_e5xv407 first\">\n                    <!-- module menu -->\n<div  class=\"module module-menu tb_z4qm407  hide-tablet hide-tablet_landscape hide-mobile mobile-menu-slide\" data-menu-style=\"mobile-menu-slide\" data-menu-breakpoint=\"0\" data-element-id=\"tb_z4qm407\" data-lazy=\"1\" id=\"menu-left\">\n        \n    <div class=\"module-menu-container tb_mega_menu\"><ul id=\"menu-menu-left\" class=\"ui tf_clearfix nav tf_rel tf_scrollbar  tb_default_color\"><li  id=\"menu-item-7219\" class=\"menu-item-page-5175 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children has-sub-menu menu-item-7219\" aria-haspopup=\"true\"><a  href=\"https:\/\/www.gentile.law\/en\/the-firm\/\">The Firm<span class=\"child-arrow\"><\/span><\/a> <ul class=\"sub-menu\"><li  id=\"menu-item-7220\" class=\"menu-item-custom-7220 menu-item menu-item-type-custom menu-item-object-custom menu-item-7220 menu-custom-7220-parent-7219\"><a  href=\"\/en\/the-firm\/#who-we-are\">Who We Are<\/a> <\/li>\n<li  id=\"menu-item-7221\" class=\"menu-item-custom-7221 menu-item menu-item-type-custom menu-item-object-custom menu-item-7221 menu-custom-7221-parent-7219\"><a  href=\"\/en\/the-firm\/#history\">History<\/a> <\/li>\n<li  id=\"menu-item-7222\" class=\"menu-item-custom-7222 menu-item menu-item-type-custom menu-item-object-custom menu-item-7222 menu-custom-7222-parent-7219\"><a  href=\"\/en\/the-firm\/#values\">Values<\/a> <\/li>\n<li  id=\"menu-item-7223\" class=\"menu-item-custom-7223 menu-item menu-item-type-custom menu-item-object-custom menu-item-7223 menu-custom-7223-parent-7219\"><a  href=\"\/en\/the-firm\/#organizations\">Organizations<\/a> <\/li>\n<li  id=\"menu-item-7224\" class=\"menu-item-custom-7224 menu-item menu-item-type-custom menu-item-object-custom menu-item-7224 menu-custom-7224-parent-7219\"><a  href=\"\/en\/the-firm\/#recognitions\">Recognitions<\/a> <\/li>\n<\/ul><\/li>\n<li  id=\"menu-item-7225\" class=\"menu-item-page-5204 menu-item menu-item-type-post_type menu-item-object-page menu-item-7225\"><a  href=\"https:\/\/www.gentile.law\/en\/team\/\">Team<\/a> <\/li>\n<li  id=\"menu-item-7226\" class=\"menu-item-custom-7226 menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children has-sub-menu menu-item-7226\" aria-haspopup=\"true\"><a  href=\"\/en\/#practice-areas\">Practice Areas<span class=\"child-arrow\"><\/span><\/a> <ul class=\"sub-menu\"><li  id=\"menu-item-7232\" class=\"menu-item-page-5194 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children has-sub-menu menu-item-7232 menu-page-5194-parent-7226\" aria-haspopup=\"true\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/\">Corporate<span class=\"child-arrow\"><\/span><\/a> <ul class=\"sub-menu\"><li  id=\"menu-item-7233\" class=\"menu-item-page-7116 menu-item menu-item-type-post_type menu-item-object-page menu-item-7233 menu-page-7116-parent-7232\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/corporate-governance\/\">Corporate Governance<\/a> <\/li>\n<li  id=\"menu-item-7234\" class=\"menu-item-page-7117 menu-item menu-item-type-post_type menu-item-object-page menu-item-7234 menu-page-7117-parent-7232\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/startups\/\">Startups<\/a> <\/li>\n<li  id=\"menu-item-7235\" class=\"menu-item-page-7118 menu-item menu-item-type-post_type menu-item-object-page menu-item-7235 menu-page-7118-parent-7232\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/mergers-acquisitions\/\">M&amp;A<\/a> <\/li>\n<li  id=\"menu-item-7236\" class=\"menu-item-page-7119 menu-item menu-item-type-post_type menu-item-object-page menu-item-7236 menu-page-7119-parent-7232\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/venture-capital\/\">Venture Capital<\/a> <\/li>\n<\/ul><\/li>\n<li  id=\"menu-item-7243\" class=\"menu-item-page-5198 menu-item menu-item-type-post_type menu-item-object-page menu-item-7243 menu-page-5198-parent-7226\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/family\/\">Family<\/a> <\/li>\n<li  id=\"menu-item-7227\" class=\"menu-item-page-5200 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children has-sub-menu menu-item-7227 menu-page-5200-parent-7226\" aria-haspopup=\"true\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/\">Tax<span class=\"child-arrow\"><\/span><\/a> <ul class=\"sub-menu\"><li  id=\"menu-item-7228\" class=\"menu-item-page-7121 menu-item menu-item-type-post_type menu-item-object-page menu-item-7228 menu-page-7121-parent-7227\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/\">Beckham Law Regime<\/a> <\/li>\n<li  id=\"menu-item-7229\" class=\"menu-item-page-7120 menu-item menu-item-type-post_type menu-item-object-page menu-item-7229 menu-page-7120-parent-7227\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/private-client\/\">Private Client<\/a> <\/li>\n<\/ul><\/li>\n<li  id=\"menu-item-7230\" class=\"menu-item-page-5199 menu-item menu-item-type-post_type menu-item-object-page menu-item-7230 menu-page-5199-parent-7226\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/real-estate\/\">Real Estate<\/a> <\/li>\n<li  id=\"menu-item-7231\" class=\"menu-item-page-5205 menu-item menu-item-type-post_type menu-item-object-page menu-item-7231 menu-page-5205-parent-7226\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/employment\/\">Employment<\/a> <\/li>\n<li  id=\"menu-item-7237\" class=\"menu-item-page-5192 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children has-sub-menu menu-item-7237 menu-page-5192-parent-7226\" aria-haspopup=\"true\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/global-mobility\/\">Global Mobility<span class=\"child-arrow\"><\/span><\/a> <ul class=\"sub-menu\"><li  id=\"menu-item-7238\" class=\"menu-item-page-7130 menu-item menu-item-type-post_type menu-item-object-page menu-item-7238 menu-page-7130-parent-7237\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/global-mobility\/spanish-nationality\/\">Spanish Nationality<\/a> <\/li>\n<li  id=\"menu-item-7239\" class=\"menu-item-page-7129 menu-item menu-item-type-post_type menu-item-object-page menu-item-7239 menu-page-7129-parent-7237\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/global-mobility\/residence-in-spain\/\">Spanish Residence<\/a> <\/li>\n<\/ul><\/li>\n<li  id=\"menu-item-7240\" class=\"menu-item-page-7128 menu-item menu-item-type-post_type menu-item-object-page menu-item-7240 menu-page-7128-parent-7226\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/litigation\/\">Litigation<\/a> <\/li>\n<li  id=\"menu-item-7241\" class=\"menu-item-page-5206 menu-item menu-item-type-post_type menu-item-object-page menu-item-7241 menu-page-5206-parent-7226\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/intellectual-property\/\">Intellectual Property<\/a> <\/li>\n<li  id=\"menu-item-7242\" class=\"menu-item-page-7127 menu-item menu-item-type-post_type menu-item-object-page menu-item-7242 menu-page-7127-parent-7226\"><a  href=\"https:\/\/www.gentile.law\/en\/practice-areas\/data-protection\/\">Data Protection<\/a> <\/li>\n<\/ul><\/li>\n<\/ul><\/div>        <style>\n            .mobile-menu-module[data-module=\"tb_z4qm407\"]{\n                right:-300px            }\n        <\/style>\n    <\/div>\n<!-- \/module menu -->\n        <\/div>\n                    <\/div>\n                <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col3-1 tb_hko5317\">\n                    <!-- module image -->\n<div  class=\"module module-image tb_g2wa317 image-full-overlay   auto_fullwidth tf_mw\" data-lazy=\"1\">\n        <div class=\"image-wrap tf_rel tf_mw\">\n            <a href=\"\/\">\n                   <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.gentile.law\/wp-content\/uploads\/2025\/04\/Logo-Gentile-Law-Azul-editable-2-1.png\" width=\"1920\" height=\"283\" title=\"Beckham Law Regime\" alt=\"Beckham Law Regime\">        <\/a>\n    \n        <\/div>\n    <!-- \/image-wrap -->\n    \n        <\/div>\n<!-- \/module image -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col3-1 tb_76h9317 last\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_middle tb_col_count_2 tb_sivp860 hide-desktop\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_eqeq860 first\">\n                    <!-- module menu -->\n<div  class=\"module module-menu tb_j936860  hide-tablet hide-tablet_landscape hide-mobile mobile-menu-slide\" data-menu-style=\"mobile-menu-slide\" data-menu-breakpoint=\"0\" data-element-id=\"tb_j936860\" data-lazy=\"1\" id=\"menu-right\">\n        \n    <div class=\"module-menu-container\"><ul id=\"menu-menu-right\" class=\"ui tf_clearfix nav tf_rel tf_scrollbar  tb_default_color\"><li id=\"menu-item-5243\" class=\"menu-item-page-5176 menu-item menu-item-type-post_type menu-item-object-page menu-item-5243\"><a href=\"https:\/\/www.gentile.law\/en\/offices\/\">Offices<\/a><\/li>\n<li id=\"menu-item-5249\" class=\"menu-item-page-5244 menu-item menu-item-type-post_type menu-item-object-page menu-item-5249\"><a href=\"https:\/\/www.gentile.law\/en\/news\/\">News<\/a><\/li>\n<li id=\"menu-item-5250\" class=\"menu-item-page-5245 menu-item menu-item-type-post_type menu-item-object-page menu-item-5250\"><a href=\"https:\/\/www.gentile.law\/en\/contact\/\">Contact<\/a><\/li>\n<li id=\"menu-item-wpml-ls-21-en\" class=\"menu-item wpml-ls-slot-21 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-21-en\"><a href=\"https:\/\/www.gentile.law\/en\/\" title=\"Switch to English\"><span class=\"wpml-ls-native\" lang=\"en\">English<\/span><\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-wpml-ls-21-es\" class=\"menu-item wpml-ls-slot-21 wpml-ls-item wpml-ls-item-es wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-21-es\"><a href=\"https:\/\/www.gentile.law\/\" title=\"Switch to Spanish\"><span class=\"wpml-ls-native\" lang=\"es\">Espa\u00f1ol<\/span><span class=\"wpml-ls-display\"><span class=\"wpml-ls-bracket\"> (<\/span>Spanish<span class=\"wpml-ls-bracket\">)<\/span><\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div>        <style>\n            .mobile-menu-module[data-module=\"tb_j936860\"]{\n                right:-300px            }\n        <\/style>\n    <\/div>\n<!-- \/module menu -->\n        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_qbo8860 last\">\n                    <!-- module icon -->\n<div  class=\"module module-icon tb_mtza860 menu-toggle large  icon_horizontal \" data-lazy=\"1\">\n            <div class=\"module-icon-item\">\n                                                                <em class=\"tf_box\" style=\"color:#edf3ff\"><svg  class=\"tf_fa tf-fas-bars-staggered\" aria-hidden=\"true\"><use href=\"#tf-fas-bars-staggered\"><\/use><\/svg><\/em>\n                                                        <\/div>\n    <\/div>\n<!-- \/module icon -->\n        <\/div>\n                    <\/div>\n                <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_t2o8758 hide-tablet hide-tablet_landscape hide-mobile\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_08zx758 first\">\n                    <!-- module menu -->\n<div  class=\"module module-menu tb_l3xj758  hide-tablet hide-tablet_landscape hide-mobile mobile-menu-slide\" data-menu-style=\"mobile-menu-slide\" data-menu-breakpoint=\"0\" data-element-id=\"tb_l3xj758\" data-lazy=\"1\" id=\"menu-right-2\">\n        \n    <div class=\"module-menu-container\"><ul id=\"menu-menu-right\" class=\"ui tf_clearfix nav tf_rel tf_scrollbar  tb_default_color\"><li id=\"menu-item-5243\" class=\"menu-item-page-5176 menu-item menu-item-type-post_type menu-item-object-page menu-item-5243\"><a href=\"https:\/\/www.gentile.law\/en\/offices\/\">Offices<\/a><\/li>\n<li id=\"menu-item-5249\" class=\"menu-item-page-5244 menu-item menu-item-type-post_type menu-item-object-page menu-item-5249\"><a href=\"https:\/\/www.gentile.law\/en\/news\/\">News<\/a><\/li>\n<li id=\"menu-item-5250\" class=\"menu-item-page-5245 menu-item menu-item-type-post_type menu-item-object-page menu-item-5250\"><a href=\"https:\/\/www.gentile.law\/en\/contact\/\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-21 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-21-en\"><a href=\"https:\/\/www.gentile.law\/en\/\" title=\"Switch to English\"><span class=\"wpml-ls-native\" lang=\"en\">English<\/span><\/a>\n<ul class=\"sub-menu\">\n\t<li class=\"menu-item wpml-ls-slot-21 wpml-ls-item wpml-ls-item-es wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-21-es\"><a href=\"https:\/\/www.gentile.law\/\" title=\"Switch to Spanish\"><span class=\"wpml-ls-native\" lang=\"es\">Espa\u00f1ol<\/span><span class=\"wpml-ls-display\"><span class=\"wpml-ls-bracket\"> (<\/span>Spanish<span class=\"wpml-ls-bracket\">)<\/span><\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div>        <style>\n            .mobile-menu-module[data-module=\"tb_l3xj758\"]{\n                right:-300px            }\n        <\/style>\n    <\/div>\n<!-- \/module menu -->\n        <\/div>\n                    <\/div>\n                <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-css_id=\"svxc307\" id=\"mi-menu-lateral\" data-lazy=\"1\" class=\"module_row themify_builder_row fullheight fullwidth tb_svxc307 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_2 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_nayb308 first\">\n                    <!-- module menu -->\n<div  class=\"module module-menu tb_g7p9592  hide-desktop hide-tablet hide-tablet_landscape mobile-menu-slide\" data-menu-style=\"mobile-menu-slide\" data-menu-breakpoint=\"0\" data-element-id=\"tb_g7p9592\" data-lazy=\"1\" id=\"menu-movil-scorll-vertical\">\n        \n    <div class=\"module-menu-container\"><ul id=\"menu-menu-principal-movil-ingles\" class=\"ui tf_clearfix nav tf_rel tf_scrollbar vertical tb_default_color tf_acc_menu\"><li id=\"menu-item-13795\" class=\"menu-item-page-5175 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-13795\"><a href=\"https:\/\/www.gentile.law\/en\/the-firm\/\">The Firm<span class=\"child-arrow closed\" tabindex=\"-1\"><\/span><\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-7188\" class=\"menu-item-custom-7188 menu-item menu-item-type-custom menu-item-object-custom menu-item-7188 menu-custom-7188-parent-13795\"><a href=\"\/en\/the-firm\/#who-we-are\">Who We Are<\/a><\/li>\n\t<li id=\"menu-item-7192\" class=\"menu-item-custom-7192 menu-item menu-item-type-custom menu-item-object-custom menu-item-7192 menu-custom-7192-parent-13795\"><a href=\"\/en\/the-firm\/#history\">History<\/a><\/li>\n\t<li id=\"menu-item-7191\" class=\"menu-item-custom-7191 menu-item menu-item-type-custom menu-item-object-custom menu-item-7191 menu-custom-7191-parent-13795\"><a href=\"\/en\/the-firm\/#values\">Values<\/a><\/li>\n\t<li id=\"menu-item-7190\" class=\"menu-item-custom-7190 menu-item menu-item-type-custom menu-item-object-custom menu-item-7190 menu-custom-7190-parent-13795\"><a href=\"\/en\/the-firm\/#organizations\">Organizations<\/a><\/li>\n\t<li id=\"menu-item-7189\" class=\"menu-item-custom-7189 menu-item menu-item-type-custom menu-item-object-custom menu-item-7189 menu-custom-7189-parent-13795\"><a href=\"\/en\/the-firm\/#acknowledgments\">Acknowledgments<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-13799\" class=\"menu-item-page-5204 menu-item menu-item-type-post_type menu-item-object-page menu-item-13799\"><a href=\"https:\/\/www.gentile.law\/en\/team\/\">Team<\/a><\/li>\n<li id=\"menu-item-7193\" class=\"menu-item-custom-7193 menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7193\"><a href=\"\/en\/#practice-area\">Practice Area<span class=\"child-arrow closed\" tabindex=\"-1\"><\/span><\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-7197\" class=\"menu-item-page-5194 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-7197 menu-page-5194-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/\">Corporate<span class=\"child-arrow closed\" tabindex=\"-1\"><\/span><\/a>\n\t<ul class=\"sub-menu\">\n\t\t<li id=\"menu-item-7198\" class=\"menu-item-page-7116 menu-item menu-item-type-post_type menu-item-object-page menu-item-7198 menu-page-7116-parent-7197\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/corporate-governance\/\">Corporate Governance<\/a><\/li>\n\t\t<li id=\"menu-item-7199\" class=\"menu-item-page-7117 menu-item menu-item-type-post_type menu-item-object-page menu-item-7199 menu-page-7117-parent-7197\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/startups\/\">Startups<\/a><\/li>\n\t\t<li id=\"menu-item-7200\" class=\"menu-item-page-7118 menu-item menu-item-type-post_type menu-item-object-page menu-item-7200 menu-page-7118-parent-7197\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/mergers-acquisitions\/\">Mergers &#038; Acquisitions (M&#038;A)<\/a><\/li>\n\t\t<li id=\"menu-item-7201\" class=\"menu-item-page-7119 menu-item menu-item-type-post_type menu-item-object-page menu-item-7201 menu-page-7119-parent-7197\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/corporate\/venture-capital\/\">Venture Capital<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li id=\"menu-item-7210\" class=\"menu-item-page-5198 menu-item menu-item-type-post_type menu-item-object-page menu-item-7210 menu-page-5198-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/family\/\">Family<\/a><\/li>\n\t<li id=\"menu-item-7194\" class=\"menu-item-page-5200 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-7194 menu-page-5200-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/\">Tax<span class=\"child-arrow closed\" tabindex=\"-1\"><\/span><\/a>\n\t<ul class=\"sub-menu\">\n\t\t<li id=\"menu-item-7195\" class=\"menu-item-page-7121 menu-item menu-item-type-post_type menu-item-object-page menu-item-7195 menu-page-7121-parent-7194\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/\">Beckham Law Regime<\/a><\/li>\n\t\t<li id=\"menu-item-7196\" class=\"menu-item-page-7120 menu-item menu-item-type-post_type menu-item-object-page menu-item-7196 menu-page-7120-parent-7194\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/private-client\/\">Private Client<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li id=\"menu-item-7202\" class=\"menu-item-page-5199 menu-item menu-item-type-post_type menu-item-object-page menu-item-7202 menu-page-5199-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/real-estate\/\">Real Estate<\/a><\/li>\n\t<li id=\"menu-item-7203\" class=\"menu-item-page-5205 menu-item menu-item-type-post_type menu-item-object-page menu-item-7203 menu-page-5205-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/employment\/\">Employment<\/a><\/li>\n\t<li id=\"menu-item-14040\" class=\"menu-item-page-5192 menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-14040 menu-page-5192-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/global-mobility\/\">Global Mobility<span class=\"child-arrow closed\" tabindex=\"-1\"><\/span><\/a>\n\t<ul class=\"sub-menu\">\n\t\t<li id=\"menu-item-7205\" class=\"menu-item-page-7130 menu-item menu-item-type-post_type menu-item-object-page menu-item-7205 menu-page-7130-parent-14040\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/global-mobility\/spanish-nationality\/\">Spanish Nationality<\/a><\/li>\n\t\t<li id=\"menu-item-7206\" class=\"menu-item-page-7129 menu-item menu-item-type-post_type menu-item-object-page menu-item-7206 menu-page-7129-parent-14040\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/global-mobility\/residence-in-spain\/\">Spanish Residence<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li id=\"menu-item-7207\" class=\"menu-item-page-7128 menu-item menu-item-type-post_type menu-item-object-page menu-item-7207 menu-page-7128-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/litigation\/\">Litigation<\/a><\/li>\n\t<li id=\"menu-item-7208\" class=\"menu-item-page-5206 menu-item menu-item-type-post_type menu-item-object-page menu-item-7208 menu-page-5206-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/intellectual-property\/\">Intellectual Property<\/a><\/li>\n\t<li id=\"menu-item-7209\" class=\"menu-item-page-7127 menu-item menu-item-type-post_type menu-item-object-page menu-item-7209 menu-page-7127-parent-7193\"><a href=\"https:\/\/www.gentile.law\/en\/practice-areas\/data-protection\/\">Data Protection<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-13800\" class=\"menu-item-page-5176 menu-item menu-item-type-post_type menu-item-object-page menu-item-13800\"><a href=\"https:\/\/www.gentile.law\/en\/offices\/\">Offices<\/a><\/li>\n<li id=\"menu-item-13801\" class=\"menu-item-page-5244 menu-item menu-item-type-post_type menu-item-object-page menu-item-13801\"><a href=\"https:\/\/www.gentile.law\/en\/news\/\">News<\/a><\/li>\n<li id=\"menu-item-13803\" class=\"menu-item-page-5245 menu-item menu-item-type-post_type menu-item-object-page menu-item-13803\"><a href=\"https:\/\/www.gentile.law\/en\/contact\/\">Contact<\/a><\/li>\n<li id=\"menu-item-wpml-ls-2-es\" class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-es wpml-ls-menu-item wpml-ls-first-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-es\"><a href=\"https:\/\/www.gentile.law\/\" title=\"Switch to Spanish\"><span class=\"wpml-ls-native\" lang=\"es\">Espa\u00f1ol<\/span><span class=\"wpml-ls-display\"><span class=\"wpml-ls-bracket\"> (<\/span>Spanish<span class=\"wpml-ls-bracket\">)<\/span><\/span><\/a><\/li>\n<\/ul><\/div>        <style>\n            .mobile-menu-module[data-module=\"tb_g7p9592\"]{\n                right:-300px            }\n        <\/style>\n    <\/div>\n<!-- \/module menu -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_m4tc134  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h2 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    \u00c1reas de Pr\u00e1ctica            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h2>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_f06a487  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/fiscal\/\">Fiscal<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_wc54557  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/mercantil\/\">Mercantil<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_fjo6203  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/inmobiliario\/\">Inmobiliario<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_sbde603  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/laboral\/\">Laboral<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_nk6f304  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/movilidad-internacional\/\">Movilidad Internacional<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_6n3p934  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/procesal\/\">Procesal<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_uc6f396  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/propiedad-intelectual\/\">Propiedad Intelectual<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_o8mv929  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/proteccion-de-datos\/\">Protecci\u00f3n de Datos<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_9e01640  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h3 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"\/areas-de-practicas\/sucesiones\/\">Sucesiones<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h3>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_281k689  hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h2 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    <a href=\"https:\/\/calendly.com\/gentile-law\">Solicitar Cita<\/a>\n            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h2>\n<\/div>\n<!-- \/module fancy heading -->\n        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_hv23981 last\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_11xb540 hide-tablet hide-mobile\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_k3f9540 first\">\n                    <!-- module fancy heading -->\n<div  class=\"module module-fancy-heading tb_fqev177  hide-tablet hide-mobile tb_hide_divider\" data-lazy=\"1\">\n        <h2 class=\"fancy-heading\">\n    <span class=\"main-head tf_block\">\n                    Get In Touch            <\/span>\n\n    \n    <span class=\"sub-head tf_block tf_rel\">\n                                <\/span>\n    <\/h2>\n<\/div>\n<!-- \/module fancy heading -->\n<!-- module plain text -->\n<div  class=\"module module-plain-text tb_ihvh378  hide-tablet hide-mobile\" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f7140-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"7140\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/7121#wpcf7-f7140-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"7140\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.0.6\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f7140-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<input type=\"hidden\" name=\"_wpcf7cf_hidden_group_fields\" value=\"[]\" \/>\n<input type=\"hidden\" name=\"_wpcf7cf_hidden_groups\" value=\"[]\" \/>\n<input type=\"hidden\" name=\"_wpcf7cf_visible_groups\" value=\"[]\" \/>\n<input type=\"hidden\" name=\"_wpcf7cf_repeaters\" value=\"[]\" \/>\n<input type=\"hidden\" name=\"_wpcf7cf_steps\" value=\"{}\" \/>\n<input type=\"hidden\" name=\"_wpcf7cf_options\" value=\"{&quot;form_id&quot;:7140,&quot;conditions&quot;:[{&quot;then_field&quot;:&quot;-1&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;cond&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;1&quot;}]}],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:200,&quot;animation_outtime&quot;:200,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:false}}\" \/>\n<input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required input2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nombre\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email input2\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Correo\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"telefon\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel input2\" aria-invalid=\"false\" placeholder=\"Tel\u00e9fono\" value=\"\" type=\"tel\" name=\"telefon\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"mensaje\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea input2\" aria-invalid=\"false\" placeholder=\"Comentarios\" name=\"mensaje\"><\/textarea><\/span>\n<\/p>\n<div style=\"font-size: 0.8em;\">\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"datos\"><span class=\"wpcf7-form-control wpcf7-checkbox\"><span class=\"wpcf7-list-item first last\"><input type=\"checkbox\" name=\"datos[]\" value=\"Deseo recibir env\u00edo de comunicaciones electr\u00f3nicas informativas relativas a las actividades, productos o servicios por correo electr\u00f3nico, postal o fax.\" \/><span class=\"wpcf7-list-item-label\">Deseo recibir env\u00edo de comunicaciones electr\u00f3nicas informativas relativas a las actividades, productos o servicios por correo electr\u00f3nico, postal o fax.<\/span><\/span><\/span><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"cond\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"cond\" value=\"1\" aria-invalid=\"false\" \/><\/span><\/span><\/span> He le\u00eddo y acepto el <a href=\"\/aviso-legal\" target=\"_blank\">Aviso Legal<\/a> y la <a href=\"\/politica-de-privacidad\" target=\"_blank\">Pol\u00edtica de Privacidad<\/a>\n\t<\/p>\n\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner submit2\" type=\"submit\" value=\"Enviar\" \/>\n\t<\/p>\n<\/div>\n<style>\n\n.input2 {\nall:unset;\n}\n<\/style><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n    <\/div>\n<\/div>\n<!-- \/module plain text -->        <\/div>\n                    <\/div>\n                <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_m3px386 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_jnmv388 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_4a2i982 \" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <script>\ndocument.addEventListener(\"DOMContentLoaded\", function () {\n    var menuLateral = document.getElementById(\"mi-menu-lateral\");\n    var botonMenu = document.querySelector(\".menu-toggle\");\n\n    botonMenu.addEventListener(\"click\", function (e) {\n        e.preventDefault();\n        menuLateral.classList.toggle(\"activo\");\n    });\n\n    \/\/ Cierra el men\u00fa al hacer clic fuera\n    document.addEventListener(\"click\", function (e) {\n        if (!menuLateral.contains(e.target) && !botonMenu.contains(e.target)) {\n            menuLateral.classList.remove(\"activo\");\n        }\n    });\n});\n<\/script>    <\/div>\n<\/div>\n<!-- \/module plain text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_tgt377 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_6n5478 first\">\n                    <!-- module plain text -->\n<div  class=\"module module-plain-text tb_we6o671 \" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    <script>\ndocument.addEventListener(\"DOMContentLoaded\", function () {\n    var menuPrincipal = document.getElementById(\"menu-principal\");\n    var lastScrollTop = 0;\n\n    window.addEventListener(\"scroll\", function () {\n        var scrollTop = window.pageYOffset || document.documentElement.scrollTop;\n\n        if (scrollTop === 0) {\n            \/\/ En la parte superior: transparente y visible\n            menuPrincipal.classList.remove(\"oculto\");\n            menuPrincipal.classList.remove(\"visible-scroll\");\n            menuPrincipal.classList.add(\"transparente\");\n        } else if (scrollTop > lastScrollTop) {\n            \/\/ Bajando: ocultar\n            menuPrincipal.classList.add(\"oculto\");\n            menuPrincipal.classList.remove(\"visible-scroll\");\n            menuPrincipal.classList.remove(\"transparente\");\n        } else {\n            \/\/ Subiendo: mostrar con fondo azul\n            menuPrincipal.classList.remove(\"oculto\");\n            menuPrincipal.classList.add(\"visible-scroll\");\n            menuPrincipal.classList.remove(\"transparente\");\n        }\n\n        lastScrollTop = scrollTop;\n    });\n});\n<\/script>    <\/div>\n<\/div>\n<!-- \/module plain text -->        <\/div>\n                        <\/div>\n        <\/div>\n            <\/div>\n<!--\/themify_builder_content--><\/div>\n<\/div>\n<!-- \/module template_part -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-css_id=\"aey5662\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_aey5662 tf_w\">\n            <span class=\"builder_row_cover tf_abs\"><\/span>            <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_pdyg662 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_2 tb_wvdj662\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_n85u662 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_lhiu662    wow\" data-tf-animation=\"fadeInLeft\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h1>Beckham Regime<\/h1>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_ggz3662 last\">\n                            <\/div>\n                    <\/div>\n                <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-anchor=\"description\" data-css_id=\"6qzk662\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_has_section tb_section-description tb_6qzk662 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_ckom662 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_3 tb_f1kf662\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_rp0e662 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_r1ij662 wow\" data-tf-animation=\"fadeInLeft\" data-tf-animation_delay=\"0.4\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_r7pt739 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_iks7418   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>The <strong>Beckham Regime<\/strong> is an optional tax regime designed to attract international talent to Spain by offering significant tax benefits to posted workers. This regime, regulated in Article 93 of the Personal Income Tax Law (IRPF), allows those who meet certain requirements to be taxed at a fixed rate and benefit from tax exemptions. <\/p>\n<p>At Gentile Law, we offer comprehensive advice for the application and optimization of this regime, ensuring compliance with the requirements and efficient management of the process.<\/p>\n<p>For more information, please contact us, <a href=\"#contactno\"><strong>please contact us.<\/strong><\/a><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_lbhd662\">\n                            <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_y1wa662 last\">\n                            <\/div>\n                    <\/div>\n                <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top gutter-none tb_col_count_3 tb_0igg662\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_ir10662 first\">\n                            <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_55cn662\">\n                            <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_k9tm662 last\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_myp4662 wow\" data-tf-animation=\"fadeInLeft\" data-tf-animation_delay=\"0.4\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_xat6696 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_in2o696    wow\" data-tf-animation=\"fadeInUp\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2>Tax Benefits of the Beckham Regime<\/h2>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module text -->\n<div  class=\"module module-text tb_2b4v953   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <ul>\n<li>Tax rate of 24% on the first 600,000 euros of income.<\/li>\n<li>Exclusive taxation of income generated in Spain.<\/li>\n<li>Exemption from the obligation to file the declaration of assets abroad (Form 720 and Form 721 for cryptocurrencies).<\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n                <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-css_id=\"5u36694\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_5u36694 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_enae694 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_ejua994\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_1h9z994 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top gutter-none tb_col_count_2 tb_gqfk661\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_tnn3661 first\">\n                            <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_3g44661 last\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_tax0661 wow\" data-tf-animation=\"fadeInLeft\" data-tf-animation_delay=\"0.4\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_8kie661 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_wao1661    wow\" data-tf-animation=\"fadeInUp\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2>Duration of the Regime<\/h2>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module text -->\n<div  class=\"module module-text tb_d118661   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>The Beckham Regime applies for a total of six years, including the tax year of the change of residence and the following five tax periods.<\/p>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module accordion -->\n<div  class=\"module module-accordion tb_ixkv680 \" data-behavior=\"toggle\" data-lazy=\"1\">\n    \n    <ul class=\"ui module-accordion separate  tb_default_color\">\n            <li>\n            <div class=\"accordion-title tf_rel\">\n                <a href=\"#acc-ixkv680-0\" class=\"tb_title_accordion\" aria-controls=\"acc-ixkv680-0-content\" aria-expanded=\"false\">\n                    <i class=\"accordion-icon\"><svg  class=\"tf_fa tf-ti-arrow-right\" aria-hidden=\"true\"><use href=\"#tf-ti-arrow-right\"><\/use><\/svg><\/i>                    <i class=\"accordion-active-icon tf_hide\"><svg  class=\"tf_fa tf-ti-arrow-top-right\" aria-hidden=\"true\"><use href=\"#tf-ti-arrow-top-right\"><\/use><\/svg><\/i>                    Exit and Exclusion from the Regime                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-ixkv680-0-content\" data-id=\"acc-ixkv680-0\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_zamx680\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_c6n8680 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_i743680   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <ul>\n<li>The regime can be waived before the end of the tax year by filing Form 149.<\/li>\n<li>The benefit is automatically lost in case of non-compliance with the requirements, and must be notified to the Tax Agency within one month.<\/li>\n<li>A change of employer does not imply exclusion from the regime, as long as the work displacement is maintained as the main reason for the residence in Spain.<\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n        <\/ul>\n\n<\/div><!-- \/module accordion --><!-- module accordion -->\n<div  class=\"module module-accordion tb_y2p949 \" data-behavior=\"toggle\" data-lazy=\"1\">\n    \n    <ul class=\"ui module-accordion separate  tb_default_color\">\n            <li>\n            <div class=\"accordion-title tf_rel\">\n                <a href=\"#acc-y2p949-0\" class=\"tb_title_accordion\" aria-controls=\"acc-y2p949-0-content\" aria-expanded=\"false\">\n                    <i class=\"accordion-icon\"><svg  class=\"tf_fa tf-ti-arrow-right\" aria-hidden=\"true\"><use href=\"#tf-ti-arrow-right\"><\/use><\/svg><\/i>                    <i class=\"accordion-active-icon tf_hide\"><svg  class=\"tf_fa tf-ti-arrow-top-right\" aria-hidden=\"true\"><use href=\"#tf-ti-arrow-top-right\"><\/use><\/svg><\/i>                    Extension of the Regime to Family Members                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-y2p949-0-content\" data-id=\"acc-y2p949-0\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_fvbz49\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_svpd49 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_xcpa49   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>The regime may extend to:<\/p>\n<ul>\n<li>Spouse of the displaced worker.<\/li>\n<li>Children under 25 years of age or without age limit in case of disability.<\/li>\n<li>Other parent in case there is no marital relationship.<\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n        <\/ul>\n\n<\/div><!-- \/module accordion --><!-- module accordion -->\n<div  class=\"module module-accordion tb_bupd833 \" data-behavior=\"toggle\" data-lazy=\"1\">\n    \n    <ul class=\"ui module-accordion separate  tb_default_color\">\n            <li>\n            <div class=\"accordion-title tf_rel\">\n                <a href=\"#acc-bupd833-0\" class=\"tb_title_accordion\" aria-controls=\"acc-bupd833-0-content\" aria-expanded=\"false\">\n                    <i class=\"accordion-icon\"><svg  class=\"tf_fa tf-ti-arrow-right\" aria-hidden=\"true\"><use href=\"#tf-ti-arrow-right\"><\/use><\/svg><\/i>                    <i class=\"accordion-active-icon tf_hide\"><svg  class=\"tf_fa tf-ti-arrow-top-right\" aria-hidden=\"true\"><use href=\"#tf-ti-arrow-top-right\"><\/use><\/svg><\/i>                    Limitations of the Regime and Double Taxation Agreements                <\/a>\n            <\/div><!-- .accordion-title -->\n            <div id=\"acc-bupd833-0-content\" data-id=\"acc-bupd833-0\" aria-hidden=\"true\" class=\"accordion-content tf_hide tf_clearfix\">\n                        <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_u9ko833\" itemprop=\"text\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column tb_htj1833 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_vs0k833   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>Individuals under the Beckham Regime are considered tax residents in Spain, but cannot obtain tax residency certificates for the purposes of double taxation treaties.<\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <\/div>\n                    <\/div><!-- .accordion-content -->\n        <\/li>\n        <\/ul>\n\n<\/div><!-- \/module accordion -->        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n                <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top gutter-none tb_col_count_3 tb_bd1w409\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_op2o409 first\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_1 tb_s4e4409 wow\" data-tf-animation=\"fadeInRight\" data-tf-animation_delay=\"0.4\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col-full tb_atn5409 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_f10y409    wow\" data-tf-animation=\"fadeInUp\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2>Beckham Regime Application Requirements<\/h2>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module text -->\n<div  class=\"module module-text tb_t238409   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <p>To benefit from this regime, the following conditions must be met:<\/p>\n<ol>\n<li>Not to have been a tax resident in Spain during the five fiscal years prior to the trip.<\/li>\n<li>That the displacement to Spain is a consequence of:\n<ul>\n<li>An employment contract, excluding professional athletes.<\/li>\n<li>The acquisition of the condition of director of a non-proprietary company.<\/li>\n<li>Remote workers who move to Spain and provide their services exclusively by digital means.<\/li>\n<li>The performance of an economic activity qualified as entrepreneurial.<\/li>\n<\/ul>\n<\/li>\n<li>Not obtaining income through a permanent establishment in Spain.<\/li>\n<\/ol>    <\/div>\n<\/div>\n<!-- \/module text --><!-- module buttons -->\n<div  class=\"module module-buttons tb_8o7s293 buttons-horizontal solid   wow\" data-tf-animation=\"fadeInUp\" data-tf-animation_delay=\"1\" data-lazy=\"1\">\n        <div class=\"module-buttons-item tf_in_flx\">\n                        <a href=\"#contacto\" class=\"ui builder_button tf_in_flx tb_default_color\" >\n                                                Memo de la Ley Beckham                                        <\/a>\n                <\/div>\n            <\/div>\n<!-- \/module buttons -->\n        <\/div>\n                    <\/div>\n                <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_0ba9409\">\n                            <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col3-1 tb_gmc5409 last\">\n                            <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n                <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-css_id=\"q0wm328\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_q0wm328 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_27s1328 first\">\n                    <!-- module template_part -->\n<div  class=\"module module-layout-part tb_5n21475 \">\n    <div class=\"tb_layout_part_wrap tf_w\"><!--themify_builder_content-->\n    <div  class=\"themify_builder_content themify_builder_content-5893 themify_builder not_editable_builder in_the_loop\" data-postid=\"5893\">\n                        <div  data-css_id=\"73y4576\" data-lazy=\"1\" class=\"module_row themify_builder_row fullwidth tb_73y4576 tf_w\">\n                        <div class=\"row_inner col_align_top gutter-none tb_col_count_2 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_v0eg576 first\">\n                            <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_xzbz576 last\">\n                            <div  data-lazy=\"1\" class=\"module_subrow themify_builder_sub_row tf_w col_align_top tb_col_count_2 tb_5m2i576\">\n                <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_01wf576 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_rcwx576    wow\" data-tf-animation=\"fadeInUp\" data-tf-animation_delay=\"1\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2>Cont\u00e1ctenos<\/h2>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column sub_column col4-2 tb_qhnh576 last\">\n                            <\/div>\n                    <\/div>\n        <!-- module plain text -->\n<div  class=\"module module-plain-text tb_tnd7576 \" data-lazy=\"1\">\n        <div class=\"tb_text_wrap\">\n    \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f7142-o2\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"7142\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/7121#wpcf7-f7142-o2\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"7142\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.0.6\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" 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name=\"area-de-interes\"><option value=\"Select the Practice Area\">Select the Practice Area<\/option><option value=\"Corporate\">Corporate<\/option><option value=\"Employment\">Employment<\/option><option value=\"Family\">Family<\/option><option value=\"Global Mobility\">Global Mobility<\/option><option value=\"Litigation\">Litigation<\/option><option value=\"Real Estate\">Real Estate<\/option><option value=\"Tax\">Tax<\/option><\/select><\/span>\n\t<\/p>\n<\/div>\n<div style=\"font-size: 0.8em;!important\" id=\"formulario-letrapeq2\">\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"datos\"><span class=\"wpcf7-form-control wpcf7-checkbox\" id=\"formulario-letrapeq\"><span class=\"wpcf7-list-item first last\"><input type=\"checkbox\" name=\"datos[]\" value=\"I wish to receive electronic communications regarding activities, products, or services via email, post, or fax.\" \/><span class=\"wpcf7-list-item-label\">I wish to receive electronic communications regarding activities, products, or services via email, post, or fax.<\/span><\/span><\/span><\/span>\n\t<\/p>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"cond\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"cond\" value=\"1\" aria-invalid=\"false\" \/><\/span><\/span><\/span> I have read and accept the <a href=\"\/politica-de-privacidad\" target=\"_blank\">Privacy Policy<\/a>.\n\t<\/p>\n\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Send\" \/>\n\t<\/p>\n<\/div>\n<style>\n\n.input {\nall:unset;\n}\n<\/style><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n    <\/div>\n<\/div>\n<!-- \/module plain text -->        <\/div>\n                        <\/div>\n        <\/div>\n            <\/div>\n<!--\/themify_builder_content--><\/div>\n<\/div>\n<!-- \/module template_part -->        <\/div>\n                        <\/div>\n        <\/div>\n        <\/div>\n<!--\/themify_builder_content-->","protected":false},"excerpt":{"rendered":"<p>Beckham Regime<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":5200,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","footnotes":""},"class_list":["post-7121","page","type-page","status-publish","hentry","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Beckham Law Regime | Gentile Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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Regime","og_url":"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/","og_site_name":"Gentile Law","article_modified_time":"2025-04-25T13:51:04+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/","url":"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/","name":"Beckham Law Regime | Gentile Law","isPartOf":{"@id":"https:\/\/www.gentile.law\/en\/#website"},"datePublished":"2025-03-14T14:26:18+00:00","dateModified":"2025-04-25T13:51:04+00:00","breadcrumb":{"@id":"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gentile.law\/en\/practice-areas\/tax\/ley-beckham\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.gentile.law\/en\/"},{"@type":"ListItem","position":2,"name":"Practice Areas","item":"https:\/\/www.gentile.law\/en\/areas-de-practicas\/"},{"@type":"ListItem","position":3,"name":"Tax","item":"https:\/\/www.gentile.law\/en\/areas-de-practicas\/fiscal\/"},{"@type":"ListItem","position":4,"name":"Beckham Law Regime"}]},{"@type":"WebSite","@id":"https:\/\/www.gentile.law\/en\/#website","url":"https:\/\/www.gentile.law\/en\/","name":"Gentile Law","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gentile.law\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"builder_content":"<h1>Beckham Regime<\/h1>\n<p>The <strong>Beckham Regime<\/strong> is an optional tax regime designed to attract international talent to Spain by offering significant tax benefits to posted workers. This regime, regulated in Article 93 of the Personal Income Tax Law (IRPF), allows those who meet certain requirements to be taxed at a fixed rate and benefit from tax exemptions. <\/p> <p>At Gentile Law, we offer comprehensive advice for the application and optimization of this regime, ensuring compliance with the requirements and efficient management of the process.<\/p> <p>For more information, please contact us, <a href=\"#contactno\"><strong>please contact us.<\/strong><\/a><\/p>\n<h2>Tax Benefits of the Beckham Regime<\/h2>\n<ul> <li>Tax rate of 24% on the first 600,000 euros of income.<\/li> <li>Exclusive taxation of income generated in Spain.<\/li> <li>Exemption from the obligation to file the declaration of assets abroad (Form 720 and Form 721 for cryptocurrencies).<\/li> <\/ul>\n<h2>Our Advisory Process<\/h2>\n<p>To benefit from this regime, the following conditions must be met:<\/p>\n<ul><li><h4>Initial evaluation<\/h4><p>Call or meeting to analyze the client's situation and determine if it meets the requirements.<\/p><\/li><\/ul>\n<ul><li><h4>Review of requirements<\/h4><p>Detailed analysis of compliance with regulatory requirements.<\/p><\/li><\/ul>\n<ul><li><h4>Preparation and submission of the application<\/h4><p>Coordination with the client and his employer to gather the necessary documentation and file the Form 149 within six months of registration with the social security in Spain.<\/p><\/li><\/ul>\n<ul><li><h4>Follow-up of the process<\/h4><p>Monitoring of the procedure until its resolution and continuous advice on the annual fiscal management.<\/p><\/li><\/ul>\n<p>Do you have any doubts? We can help you. <\/p>\n<a href=\"#contacto\" > Contact us at <\/a>\n<h2>Duration of the Regime<\/h2>\n<p>The Beckham Regime applies for a total of six years, including the tax year of the change of residence and the following five tax periods.<\/p>\n<ul><li><h4>Exit and Exclusion from the Regime<\/h4><ul> <li>The regime can be waived before the end of the tax year by filing Form 149.<\/li> <li>The benefit is automatically lost in case of non-compliance with the requirements, and must be notified to the Tax Agency within one month.<\/li> <li>A change of employer does not imply exclusion from the regime, as long as the work displacement is maintained as the main reason for the residence in Spain.<\/li> <\/ul><\/li><\/ul>\n<ul><li><h4>Extension of the Regime to Family Members<\/h4><p>The regime may extend to:<\/p> <ul> <li>Spouse of the displaced worker.<\/li> <li>Children under 25 years of age or without age limit in case of disability.<\/li> <li>Other parent in case there is no marital relationship.<\/li> <\/ul><\/li><\/ul>\n<ul><li><h4>Limitations of the Regime and Double Taxation Agreements<\/h4><p>Individuals under the Beckham Regime are considered tax residents in Spain, but cannot obtain tax residency certificates for the purposes of double taxation treaties.<\/p><\/li><\/ul>\n<h2>Beckham Regime Application Requirements<\/h2>\n<p>To benefit from this regime, the following conditions must be met:<\/p> <ol> <li>Not to have been a tax resident in Spain during the five fiscal years prior to the trip.<\/li> <li>That the displacement to Spain is a consequence of: <ul> <li>An employment contract, excluding professional athletes.<\/li> <li>The acquisition of the condition of director of a non-proprietary company.<\/li> <li>Remote workers who move to Spain and provide their services exclusively by digital means.<\/li> <li>The performance of an economic activity qualified as entrepreneurial.<\/li> <\/ul> <\/li> <li>Not obtaining income through a permanent establishment in Spain.<\/li> <\/ol>\n<a href=\"#contacto\" > Memo de la Ley Beckham <\/a>","_links":{"self":[{"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/pages\/7121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/comments?post=7121"}],"version-history":[{"count":37,"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/pages\/7121\/revisions"}],"predecessor-version":[{"id":13988,"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/pages\/7121\/revisions\/13988"}],"up":[{"embeddable":true,"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/pages\/5200"}],"wp:attachment":[{"href":"https:\/\/www.gentile.law\/en\/wp-json\/wp\/v2\/media?parent=7121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}