# Beckham's Law / Special Expats' Tax Regime - el Padrón



## 1762074 (Jan 18, 2021)

Hi all 

I'm moving to Spain for a job and want to apply for a non-resident tax option based on the SETR (Beckham's Law).
In my case, I have been already renting a flat for about 1.5 year but as for now, this was my summer house, as I work and stay >183 days/yr in another EU country. I'm rather sure that holding keys to a house has nothing to do with requirements to get the deduction.

So, where is an issue?

In Jan 2020, I registered in a town hall (el Padrón) however I left Spain 2-3 weeks later and didn't come back for over 6 months due to lockdown.

Would this registering in a town hall make me any trouble to get a flat 24% tax as non-resident?

The requirements say you can't live in Spain in the last 10 years before moving in.
From my point of view, I applied for a residency permission (green card with NIE for EU citizens) and registered in a town hall but I have never domiciled as I am self-employed, have family, pay taxes and didn't unregister myself in my country of origin. So, in my opinion I am still resident/tax-resident in other country and from a legal point of you, I just have permissions to live here but this doesn't affect my status.

What's you thoughts? Anyone experienced this kind of situation?

Thanks! I hope someone understands it better than me ;-)

Adam


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## kaipa (Aug 3, 2013)

Maybe I am missing something but how can you be a non-resident tax payer but be registered as a resident?.


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## 1762074 (Jan 18, 2021)

kaipa said:


> Maybe I am missing something but how can you be a non-resident tax payer but be registered as a resident?.


This exactly how the Beckham’s Law works


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## kaipa (Aug 3, 2013)

Fair enough


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## kaipa (Aug 3, 2013)

Although why dont all autominos use it?


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## 1762074 (Jan 18, 2021)

Because it’s NOT for autónomos?


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## MataMata (Nov 30, 2008)

If you're going to talk about Beckhams Law it would be best if you understood both what it is and what it isn't!


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## 1762074 (Jan 18, 2021)

I’m rather sure I understand this law.
The issue I have that I registered in my townhall (I was said it’s required after obtaining NIE if you rent/own property).
However it was still my summer home, as I stayed over 183 days in country of origin, worked there, have family and I never change also my residence address.
So, in my opinion the Padrón is not effective as I didn’t live there after registering. However, I know dealing with tax officers it’s always a nightmare and full of stress, so I’m asking because one thing on paper make a mess in my papers and in fact, only on paper


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## DB88 (Mar 19, 2021)

Adam-- said:


> I’m rather sure I understand this law.
> The issue I have that I registered in my townhall (I was said it’s required after obtaining NIE if you rent/own property).
> However it was still my summer home, as I stayed over 183 days in country of origin, worked there, have family and I never change also my residence address.
> So, in my opinion the Padrón is not effective as I didn’t live there after registering. However, I know dealing with tax officers it’s always a nightmare and full of stress, so I’m asking because one thing on paper make a mess in my papers and in fact, only on paper


Hi, did you manage to resolve this? I would be interested to here the outcome. Thanks!


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