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International Taxation
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Insights
International Taxation
Beckham Law and relocation to Spain with requirements for directors, RETA, and DGT criteria
The Beckham Law (Article 93 of the IRPF Law) allows individuals relocating to Spain for employment reasons to be taxed under the Non-Resident Income Tax regime for six years. We analyze the requirements when the relocation is linked to appointment as a director, the limits relating to permanent establishments and holding companies, and the DGT’s criteria on RETA, related-party relationships, and changes to senior management employment.
Marcela González
Jan 28, 2026
Insights
International Taxation
TSJ Madrid on primary residences under the Beckham regime
The High Court of Justice of Madrid confirms that the primary residence of taxpayers under the Beckham regime does not generate imputed real estate income, by applying the referral in Article 85 of the Personal Income Tax Law to expatriate workers.
Isabel Robledillo
Dec 1, 2025
Insights
International Taxation
Beckham Law: Tax Advantages for Expatriates and Professionals in Spain
Discover the advantages and disadvantages of the Beckham Law the special tax regime for employees relocated to Spain. Save on taxes with this incentive designed for foreign professionals.
Baker Tilly
Jun 27, 2025
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Insights
International Taxation
Global employment counselling
Belgium Introduces New Government Plans Impacting Global Mobility
Belgium introduces key reforms in labour law, expatriate taxation and a new capital gains tax. Find out how they will affect global mobility, business costs and compliance.
Por Audrey De Bevere, Baker Tilly (Netherlands)
Apr 24, 2025
Insights
International Taxation
EU Deforestation Regulation (EUDR)
Baker Tilly PaÃses Bajos
Nov 6, 2024
Insights
International Taxation
A Tax Compliance Guide
Discover how to exempt Form 720 in international investments per the DGT's binding consultation. Ensure tax compliance in Spain's evolving fiscal landscape.
Baker Tilly
Feb 5, 2024
