Beckham Law for Executives, Entrepreneurs and Investors in Spain

An entrepreneurial project, a director role and a passive investment have different tax implications. We coordinate residence, business and Beckham Law before your move.

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Beckham Law primary residence in Spain: imputed rental income and Form 151

Spain’s TEAC ruling 3697/2025 means taxpayers under the Beckham Law should review whether a primary residence in Spain may trigger imputed rental income on Form 151. This guide explains the rule, the risk and when a technical review is advisable.

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