# Spain - expat tax



## ril2012 (Mar 2, 2013)

I am likely moving to Spain for work next year, and have been researching the tax rates. I understand there is a 24% tax rate available for expats (known as the Beckham law). I am, however, confused about the requirement that "Employment duties must be carried out in Spain, although if they must also perform part of their duties outside Spain, the percentage of their income earned from these activities must not exceed 15%." Does that mean that if I travel for work more than 15% of the time, I can't claim this tax rate, and I have to pay regular spanish taxes?


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## Stravinsky (Aug 12, 2007)

ril2012 said:


> I am likely moving to Spain for work next year, and have been researching the tax rates. I understand there is a 24% tax rate available for expats (known as the Beckham law). I am, however, confused about the requirement that "Employment duties must be carried out in Spain, although if they must also perform part of their duties outside Spain, the percentage of their income earned from these activities must not exceed 15%." Does that mean that if I travel for work more than 15% of the time, I can't claim this tax rate, and I have to pay regular spanish taxes?



I thought the Beckham Law only limited tax on out of Spain assets and income, as opposed to Spanish income and assets ...... and I thought I read somewhere that it was rescinded ,,, I may be wrong

I dont know how this fits in with the new decree about reporting worldwide assets either, in as much as from this year you have to declare all foreign assets and investments and property valued at over €50k per group .. have a search on this forum


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## Pesky Wesky (May 10, 2009)

Stravinsky said:


> I thought the Beckham Law only limited tax on out of Spain assets and income, as opposed to Spanish income and assets ...... and I thought I read somewhere that it was rescinded ,,, I may be wrong
> 
> I dont know how this fits in with the new decree about reporting worldwide assets either, in as much as from this year you have to declare all foreign assets and investments and property valued at over €50k per group .. have a search on this forum


apparently the law was modified, but is still in force
*Weren't they going to abolish Beckham's Law?*

_The idea originally was that this would attract executives from around Europe to choose to come and work in Spain. The problem was that the very rich employees of football clubs and other stars got most of the benefits so the law became controversial. Unsurprisingly. Why should a millionaire foreign footballer pay a lower tax rate than an ordinary local worker who just scrapes into the higher rates of tax? The backlash against the law even made the pages of the Spanish football newspapers, who were worried that its abolition might make it harder for the big clubs to recruit top footballers from abroad._
_Luckily for those wishing to take advantage of its provisions, the law was not abolished, merely modified. A cap of 600.000€ was placed on the maximum amount you could earn before the option was taken away. Unless you are a professional footballer, this is unlikely to be a problem for most of us. The new limit took effect for foreign workers entering Spain on or after 1 January 2010._


This and more info from the Advoco site here

Beckham's Law survives


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