Beckham in Spain

Spain Cross-BorderTax year 2026

Assess and compute Spain’s incoming-worker special tax regime under article 93 for 2026, commonly called the Beckham regime. It covers qualifying employment, remote employment, administrators, entrepreneurs, highly qualified professionals and associated family members, the prior non-residence test, election evidence, income-source and service-period rules, annual ordinary and savings scales, foreign-tax relief, withholding, Modelo 149 and Modelo 151. Trigger phrases include Ley Beckham, régimen de impatriados, trabajadores desplazados, incoming-worker tax, digital nomad tax election, 24 percent regime and Spanish special residence taxation. Obtain the move and activity dates, residence history, actual election, service-period income, source evidence and payer certificates. A visa, foreign employer or foreign bank account alone does not settle eligibility or tax treatment.

Not yet approved

Built from the law

Non Resident Income Tax Irnr And in Spain

Spain Cross-BorderTax year 2026

Select and compute Spain’s ordinary non-resident and departure tax routes for 2026. It covers individual residence, Spanish-source income, income without a permanent establishment, EU and EEA expense conditions, rental and own-use property, pensions, investment gains, purchaser withholding, Modelo 210 and Modelo 211. It also supplies an ordinary permanent-establishment accounting-to-tax method, branch remittance tests, asset-transfer charges and individual shareholding exit-tax thresholds, valuation, elections and filing clocks. Trigger phrases include IRNR, no residente, Modelo 210, establecimiento permanente, renta imputada, comprador retención tres por ciento, cambio de residencia and exit tax Spain. Obtain actual residence, source, treaty, ownership, accrual, cost and election evidence before calculating. Use the separate foral nonresident Guide where the agreements select Basque law or a foral collector; specialist treaty or establishment outcomes require their actual rules.

Not yet approved

Built from the law

Foral Non Resident Tax in Spain

Spain Cross-BorderTax year 2026

Compute ordinary2026 nonresident income tax under Bizkaia,Álava,Gipuzkoa and Navarra rules. Covers substantive-law selection separately from collection, non-PE employment,pensions,dividends,interest,residential and commercial rent, local property-gain indexation,own-use property,withholding and buyer advances. Supplies ordinary trading-PE base overrides,entity-size tests,rates,credits, remittance tax and territorial result allocation,with local210,211,216 and296 filing routes. Use for IRNR foral,no residente País Vasco,Hacienda Foral, Navarra nonresident tax,Bizkaia rental income and establecimiento permanente. Obtain residence,treaty entitlement,actual income classification,ownership, dates,cost history and payer territorial shares first. Basque2026substance differs from State IRNR;Navarra expressly continues State substance with local formal rules. Specialist attribution,elections and historic reliefs require their own confirmed conditions.

Approved by Jeff Watts

Built from the law