Tax Litigation

Beckham Law tax audits in Spain

A valid election must still be supported when the Spanish Tax Agency tests the underlying facts.

Applying Spain’s special tax regime for inbound workers — commonly known as the Beckham Law — does not end when Form 149 is filed or when the Spanish Tax Agency issues the accreditation document. The authorities may later examine whether the entry conditions were met, whether the facts communicated match what happened in practice and whether the annual returns filed under the regime correctly reflect the taxpayer’s position.

Reviews commonly focus on the chronology of the move, prior tax residence, the legal and factual basis of the professional relationship, the functions actually performed, the position of the employer or company and the connection between the relocation and the commencement of activity in Spain. They may also examine remuneration, equity incentives, payments from overseas, withholding and other items reported through Form 151.

Lullius represents executives, directors, entrepreneurs, qualifying professionals and their employers in information requests, limited reviews and tax audits concerning the Beckham Law. We combine technical analysis of Article 93 of the Spanish Personal Income Tax Law with evidence and procedural strategy. Each response forms part of one defensible case rather than a series of isolated answers that may later prove difficult to reconcile.

We begin by reconstructing the facts and the administrative file. We review the material supporting Form 149, employment and corporate documents, payroll, withholding certificates, actual functions, prior residence, travel, internal communications and returns already filed. Where several jurisdictions are involved, we coordinate foreign advice and evidence so that the Spanish position is not built on incomplete translations, imported legal labels or documents that fail to explain the real economic context.

Focused support

Defending Beckham Law reviews

Initial file review

We examine Form 149, the accreditation document, supporting records, Form 151 returns and subsequent communications to determine the true scope of the review, immediate deadlines and any evidential gaps.

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From the first request

Defence strategy

Accreditation does not close the enquiry. The accreditation document confirms inclusion in the regime for practical purposes, but the Spanish Tax Agency may still examine prior residence, the reason for the move, the professional relationship and continued compliance. We distinguish between initial access, continued eligibility and correct annual taxation. The response identifies the precise issue, its period and its evidential basis, while ensuring that the procedure, deadlines and opportunity to make submissions are respected.
Facts carry more weight than labels. Describing someone as an employee, director, entrepreneur or professional does not determine the outcome. What matters is the activity actually performed, where decisions were made and what genuinely explains the relocation. We build a concise chronology from contemporaneous records and explain the meaning of foreign documents before relying on them. The evidence is indexed and proportionate: complete enough to establish the facts, focused enough to keep the central argument clear.
The first response should anticipate the appeal. An early submission can shape the entire proceeding. Before responding, we test the legal position, evidential weaknesses, adjustment risk and the possibility of penalties, answering the immediate request without compromising arguments that may later be needed. If an adjustment follows, we separate factual, legal and computational disagreements and assess payment, suspension and guarantees. Any appeal is built on the record developed from the outset, not on a new narrative introduced after the inspection.
Cross-border evidence, under control. Relevant records may sit with employers, companies, banks and advisers across several jurisdictions. We identify who holds each document and maintain a shared index so evidence is gathered without losing provenance or context. Sensitive material is reviewed for relevance, completeness and consistency before it is produced. Clear milestones —current position, next deadline, decision required and change in risk— keep the client and any affected employer aligned throughout the review.