FAQ: Which types of income are exempt or taxable under the Beckham regime?

FAQ: Who qualifies for the Beckham regime in 2024–2025?

For many internationally minded entrepreneurs and high-net-worth families, the idea of “home” is no longer tied to a single country. Life unfolds across time zones: companies incorporated abroad, children studying in another continent, real-estate portfolios that span jurisdictions, and mobility decisions influenced by opportunity rather than geography.

The Spanish Tax Authority (Dirección General de Tributos, DGT) has issued a new binding ruling — V1207-25 (July 3, 2025) — offering valuable clarity on one of Spain’s most attractive fiscal frameworks for international professionals: the special expatriate tax regime, commonly known as the “Beckham Law.”

The Spanish Tax Authority (Dirección General de Tributos, DGT) has clarified one of the most decisive aspects of Spain’s special expatriate tax regime (Article 93 LIRPF), known as the Beckham Law. In Ruling V1439-25 (29 July 2025), the DGT confirmed that to qualify, there must be a direct and provable causal connection between your move to Spain and your appointment as company director.

The Valencian High Court (STSJ 690/2025) has reopened this question at the heart of international tax structuring, reminding us that sometimes Spanish law speaks as much by what it does not require as by what it does.

In its Binding Ruling V1003-25 (12 June 2025), Spain’s General Directorate of Taxes (DGT) has clarified the VAT treatment of utility tokens, confirming that VAT only applies when the token is redeemed for a specific good or service — not when issued or traded. This interpretation aligns Spanish practice with EU Directive 2016/1065 and provides much-needed clarity for Web3 and digital-asset projects operating under the EU VAT framework.

The Binding Ruling V0138-25 of the Spanish Directorate-General for Taxation (DGT) establishes, for the first time, an explicit framework for the tax treatment of non-fungible tokens (NFTs) in Spain. The case concerns a digital artist who creates and sells NFTs through marketplaces and metaverses, raising questions about their taxa El pronunciamiento es vinculante para la Administración, por lo que genera un precedente con efectos prácticos inmediatos para artistas, desarrolla

The Binding Ruling V1030-25, dated June 20, 2025, issued by the Spanish Directorate-General for Taxation (DGT), provides a relevant interpretation of Article 42 quater of the RGAT (Royal Decree 1065/2007) regarding the obligation to report virtual currencies held abroad through Form 721.

If you trade crypto on an exchange or hold assets with a custodian, part of your activity may be reported to the Spanish Tax Agency (AEAT) through two informational filings: Model 172 (balances) and Model 173 (transactions). The key issue is not how much you trade, but who provides the service and from where.

The message from the Spanish Tax Agency is clear: all crypto transactions are taxable, regardless of whether they are carried out in euros or between cryptocurrencies, and whether by individuals or companies.

Spain has positioned itself as one of the most advanced jurisdictions in Europe when it comes to the regulation and taxation of digital assets. For expatriates who have recently relocated, understanding how to declare cryptocurrencies and other crypto-assets is no longer optional.

What used to be a fragmented set of national practices is evolving into a continent-wide framework where automatic information exchange, stricter reporting and national tax divergences all converge.

Spain has become one of the most demanding jurisdictions in Europe regarding the reporting and taxation of virtual currencies. For expatriates residing in the country, understanding these rules is not optional

The Spanish National Court (Audiencia Nacional) has recently issued ruling SAN 3630/2025 (28 July 2025), setting an important precedent in the taxation of non-residents in Spain.

Madrid is experiencing a historic boom in company creation, with record-breaking figures that cement its position as one of the most dynamic economic hubs in Spain and Europe. According to data published by ABC, the region has reached unprecedented levels of new incorporations, reflecting the confidence of entrepreneurs and investors in Madrid’s business environment.

According to a recent ranking by CEOWorld Magazine, Spain has been named the eighth most popular country in the world for business expatriates in 2025—and it stands out as the top European destination. (investinspain.org)

Spain combines a dynamic business environment with a high quality of life, making it a prime destination for international entrepreneurs and professionals. However, success here requires more than just a good idea — it demands cultural awareness and local adaptability. Here are seven key insights to help business expats thrive in Spain:

Tax residents in Spain must declare and pay taxes on their worldwide income, including...

or LAC companies, Spain offers access to the EU’s 400+ million consumers, a pro-business environment, excellent infrastructure, and a familiar cultural bridge into Europe and North Africa.