Art. 93 Ley 35/2006 IRPF, as amended by Ley 28/2022 · Beckham Law
Eligibility assessment
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Your history
Question 1 of 9
In any of the last 5 calendar years, have you been considered a tax resident of Spain?
You're typically a Spanish tax resident if you spent more than 183 days in Spain in a calendar year, or your main economic interests were in Spain.