BECKHAM LAW APPLICATION
Order HFP/1338/2023, of December 13, has been published in the Official Gazette of the Spain State, approving, among others, Form 149 for notifying the application for the special impatriate regime for the purposes of personal income tax (PIT).
The regulatory development of the impatriate regime was approved through Royal Decree 1008/2023, of December 5, which was the subject of analysis in our blog. Among the most relevant issues included in the regulation, the most noteworthy is the approval of an exceptional regime for taxpayers who acquire their tax residence in Spain in 2023 to exercise this option. The six-month period to exercise it begins precisely with the entry into force of this Order on December 16, 2023.
It should be noted that the option for this tax regime is individual, so both the main taxpayer (taxpayers who move to Spanish territory as a result of an employment contract, the acquisition of the status of director of a company, the performance in Spain of an economic activity qualified as entrepreneurial, the performance of training, research, development and innovation activities or highly qualified professionals) and any associated taxpayers (spouse, parent without a marital bond, or children) who also wish to benefit from this special tax regime must apply for it.
Form 149 must be filed electronically together with any additional documentation necessary to prove the right to apply for the special regime.