Last December 6, the long awaited regulatory development of the Beckham Law was published to adapt it to the modifications incorporated through the Startups Law.
Firstly, the subjective scope of application of the special regime is modified to introduce new assumptions, defining when an economic activity qualifies as entrepreneurial, who is a highly qualified professional or when training, research, development and innovation activities are carried out. In addition, the deadline for family members of a taxpayer under the special regime to move to Spanish territory is clarified.
Secondly, special provisions are introduced regarding withholdings and formal obligations of the new legally established cases of access to the special regime.
Thirdly, the duration of the regime is adapted in the same terms as those legally established, as well as the exercise of the option to be taxed under this regime with respect to the family members accompanying the taxpayer who is under the special regime, clarifying both the term for its exercise and the moment in which the legally required circumstances must be taken into account.
Fourthly, with respect to the family members accompanying the taxpayer who are also under the special regime, the waiver and exclusion are regulated on an individual basis, except in certain cases in which a collective exclusion may operate.
Finally, a twentieth transitory provision is introduced establishing the term for the exercise of the option for said regime for taxpayers who acquire their tax residence in Spain in the 2023 tax period as a consequence of a move to Spanish territory made in 2022 or in 2023 before the entry into force of the ministerial order approving the new model of communication of the option for the same. This period will be 6 months from the date of approval of the Order with the corresponding model.
