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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Beckham Law foreign bonus in Spain and Form 151

If you are under Spain’s Beckham Law and receive a foreign bonus, payroll may not tell the whole story. This article reviews Form 151, pre-relocation bonus issues and Social Security under the special regime.

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