As of 1 January 2023, the requirements to benefit from the special tax regime for impatriate employees, popularly known as the "Beckham Law", will become easier.
- The period of non-residence prior to moving to Spain to be eligible for this regime is reduced to 5 fiscal years (it previously was 10).
- The law has established a longer of lists of reasons that allow the impatriate to qualify for the special regime, as follows:
- Working remotely from Spain through just computer, telematic or telecommunication means or systems ("digital nomads"), with no need for the employer to issue a travel order or transfer. This circumstance is understood to be fulfilled in the case of teleworkers with an international telework visa
- Performing business activities classified as entrepreneurial activities
- Highly qualified professionals that provide services in Spain to start-ups or who carry out training, research, development and innovation activities, for which they receive a remuneration that represents more than 40% of their total income. Regarding the latter two activities, the restriction arising from the fact that the impatriate cannot obtain income that would be deemed as revenue obtained through a permanent establishment located in Spanish territory will not be applicable. However, any income obtained from such 3 economic activities will be subject to taxation in Spain, irrespective of its source (worldwide income taxation), which was already the case.
- Becoming director of a Spanish company, regardless of the direct or indirect stake they hold therein
- Becoming the director of a holding company, according to the terms of the Corporate Income Tax Act, if the direct or indirect stake in such holding is less than 25%
- The benefits of the regime are now applicable to the impatriate's descendants under 25 years of age (or descendants of any age if they are disabled) and to the impatriate's spouse (or the parent of the descendants, if the partners are not married), if they meet the following requirements:
- They've moved to Spanish territory, either with the impatriate or within the first fiscal year in which the latter applies this special regime, provided that they acquire tax residence in Spain as a result of the move
- They have not been residents in Spain during the last five fiscal years
- They do not obtain income through a permanent establishment in Spain
- The sum of the net taxable income for the impatriate's descendants or partners in each fiscal year is less than the impatriate's
- The applicable scope of the exemption that is set out under the Personal Income Tax for certain in-kind remuneration has been broadened to include beneficiaries of this special regime.