Writings from the practice.
Working notes, statute-grounded explainers and the edge cases we see most often. Written by our abogados — not generated, not syndicated. Updated as the law and AEAT practice evolve.
Spain, Portugal, Italy: Which Inbound Regime Actually Wins
Three regimes, three reforms, three answers. Spain's Beckham, Portugal's NHR (and its IFICI successor), and Italy's impatriati pull in different directions. Honest framing of where each one wins.
Remote Workers, the Digital-Nomad Visa, and the Beckham Door That Opened in 2023
The Ley de Startups opened a path into Beckham for remote employees of foreign companies — but it left contractors and freelancers in a more limited place than the policy headlines suggested.
Foreign Income Under Beckham — and the Exits Nobody Plans For
The treatment of foreign income under Article 93 is the regime's most attractive feature and its most misunderstood one. The exit-year trap closes harder than the entry-year sweetener opens.
Wealth Tax Under Beckham: What the Regime Actually Shields
The popular summary — 'Beckhamites pay wealth tax only on Spanish assets' — is right in outline and wrong in the details that matter. Regional rules, the solidarity tax, and a handful of source rules decide the bill.
Modelo 149 and Modelo 151: The Two Filings That Run the Regime
Beckham has two filings: the one that lets you in, and the one you make every year while you stay. Most rejections occur in the first; most cost overruns occur in the second.
The Six-Month Window: How to Time Your Beckham Application
More Beckham applications die to a missed clock than to a failed substantive test. The deadline is six months — but six months from when, exactly, is the question that decides files.
Who Actually Qualifies for the Beckham Regime in 2026
The Article 93 regime sounds generous in summary and unforgiving in practice. Five conditions sit between an arriving professional and a six-year flat rate — and four of them have edge cases that decide more files than the headline rule.