When applying for the Beckham Law in Spain, ensure to submit proof of income sources, residency, valid identification, and relevant financial documentation to qualify for the special tax regime.
To apply for the Beckham Law and benefit from its favorable tax regime, expatriates must provide specific documentation that demonstrates their eligibility. Here’s a detailed overview of the required documents:
1. Proof of Employment
- Work Contract: The applicant must provide a valid work contract with a Spanish company or a Spanish branch of a foreign company. This contract must clearly outline the terms of employment, including the position, salary, and duration of the contract. The work must be the primary reason for relocating to Spain, as the Beckham Law is intended for individuals moving to Spain for professional reasons.
2. Non-Residency Proof
- Non-Resident Status Confirmation: Applicants need to provide evidence that they have not been a tax resident in Spain for the 10 years preceding their application. This can typically be shown through tax returns or certificates of tax residency from the countries where the applicant lived during that period.
3. Application Form
- Special Tax Regime Application: An official application form must be completed and submitted to the Spanish tax authorities (Agencia Tributaria). This form is specifically for requesting to be taxed under the special expatriate tax regime, known as the Beckham Law. The form must be filled out accurately and submitted within six months of starting work in Spain.
4. Identification Documents
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Passport or National ID: A copy of the applicant’s passport or national identification card is required. This helps verify the applicant’s identity and nationality, which are important for determining eligibility under the Beckham Law.
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Spanish NIE Number: The applicant must have a Spanish Foreigner Identification Number (Número de Identificación de Extranjero or NIE). This number is essential for tax purposes and is required for most official transactions in Spain.
5. Social Security Registration
- Social Security Affiliation: Proof of registration with the Spanish social security system is also required. This confirms that the applicant is contributing to the Spanish social security system, which is a requirement for working in Spain and benefiting from the Beckham Law.
6. Additional Supporting Documents
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Income Statements and Tax Declarations: Some additional documentation may be required to demonstrate the applicant’s income and tax obligations in their home country. This could include recent tax returns, income statements, or other financial documents that support the application.
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Confirmation of Employment Start Date: Documentation that confirms the start date of employment in Spain may also be required to ensure that the application is submitted within the appropriate timeframe.
Summary
To apply for the Beckham Law, expatriates must submit a work contract, proof of non-residency in Spain for the past 10 years, a completed application form, identification documents, a Spanish NIE number, and proof of social security registration. Additional documents, such as income statements or tax declarations from the home country, may also be required. These documents must be submitted within six months of starting work in Spain to benefit from the favorable tax regime.