The Ministry of Finance has approved Form 151 to allow foreign employees to benefit from the Beckham Law (impatriate regime) upon returning to Spain. The Startup Law extends tax benefits to profiles such as telecommuters, entrepreneurs, and qualified professionals, including family members. In addition, a recent Order establishes the retroactivity of the Beckham Law for foreign workers who relocated in 2022 or 2023, addressing a legal gap created by the 2022 Startup Law. The Beckham Law allows taxation under the Non-Resident Income Tax (IRNR), with rates of 24% for incomes up to 600,000 euros and 47% for higher gains, provided they spend five years outside Spain.
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