To apply for the Beckham Law, individuals must meet eligibility criteria as a tax resident in Spain for less than 10 years.
Applying for the Beckham Law involves several key steps that expatriates must follow to benefit from the special tax regime in Spain. Here’s a detailed guide on the procedures:
1. Secure Employment in Spain
- Obtain a Work Contract: The first step is to secure a job with a Spanish company or a Spanish branch of a foreign company. The position must be the primary reason for relocating to Spain, as the Beckham Law is specifically designed for professionals moving to Spain for work purposes.
2. Obtain a Spanish NIE Number
- Apply for an NIE (Número de Identificación de Extranjero): Before applying for the Beckham Law, you must obtain a Spanish Foreigner Identification Number (NIE). This number is required for tax purposes and is essential for most legal and financial transactions in Spain. You can apply for an NIE at a Spanish consulate in your home country or at a police station in Spain.
3. Register with the Spanish Social Security System
- Social Security Registration: Once you have secured employment, you must register with the Spanish social security system. Your employer will typically handle this registration, but you should ensure that it is completed, as it is a requirement for working legally in Spain and applying for the Beckham Law.
4. Gather Necessary Documentation
- Prepare Required Documents: Collect all necessary documents, including your work contract, proof of non-residency in Spain for the past 10 years, a copy of your passport or national ID, and proof of social security registration. Ensure that all documents are accurate and up to date.
5. Complete the Special Tax Regime Application
- Submit the Application Form: You must complete the official application form for the special expatriate tax regime (Beckham Law). This form is submitted to the Spanish tax authorities (Agencia Tributaria). It’s important to submit this application within six months of the start date of your employment in Spain.
6. Submit the Application to the Tax Authorities
- Filing with Agencia Tributaria: Submit your completed application form and all supporting documentation to the Agencia Tributaria. This can typically be done online through the Agencia Tributaria's website or in person at a local tax office. Make sure to keep copies of all submitted documents for your records.
7. Wait for Approval
- Approval Process: After submitting your application, the Spanish tax authorities will review it to determine whether you meet the eligibility criteria. This process can take several weeks. If your application is approved, you will be notified and will begin to benefit from the Beckham Law’s favorable tax conditions.
8. File Annual Tax Returns
- Ongoing Compliance: Once approved, you must file annual tax returns under the special expatriate tax regime. Ensure that you continue to meet all requirements, such as maintaining your employment and residency status in Spain, to retain the benefits of the Beckham Law.
Summary
To apply for the Beckham Law, secure employment in Spain, obtain a Spanish NIE number, register with the social security system, gather necessary documentation, complete the special tax regime application, submit it to the Spanish tax authorities, and wait for approval. Once approved, you must file annual tax returns to maintain the benefits of the Beckham Law. The application must be submitted within six months of starting work in Spain.