The ten questions that actually come up.

Largely, yes — for the income covered by the regime. Beckham taxpayers are treated as non-residents for treaty purposes on most income, which means the treaty network is not the lever it would otherwise be. For most candidates the flat 24% rate more than offsets the loss; for those with material non-Spanish income flows we model both scenarios before recommending the election.

No. The regime is taxed under non-resident rules: standard IRPF deductions (mortgage, pension contributions, charitable giving and so on) do not apply. The flat rate is the trade-off. We always run the side-by-side comparison so you can see what you're giving up, in euros.

While the regime applies, your non-Spanish assets are outside the Spanish wealth-tax base and outside the Modelo 720 reporting obligation. For high-net-worth candidates this is often a larger benefit than the income-tax saving itself.

Foreign pension capital and accruals are generally outside the Spanish tax net during the regime. Distributions taken while on the regime can have specific treatment depending on the country and the plan type — we look at this on an individual basis as part of the assessment.

Article 93 caps work physically performed abroad at 15% of total work income. Travel days, foreign-office time and client visits all count. Stay inside the 15% and the regime is unaffected; cross it and you are outside the regime for that year. We track the exposure quarterly for clients on the regime.

Within six months of your registration with the Spanish social security system — not from your arrival date, not from your NIE, not from your contract signing. The clock is unforgiving: missing the window means the election cannot be made for this move at all.

Not automatically. Since Ley 28/2022 a stake above 25% is fine provided the company carries on a real economic activity. The regime is closed only when the company is an asset-holding entity (entidad patrimonial). The line between the two is a frequent edge case for us.

No. The regime simply ceases at the end of your sixth year and you transition to ordinary IRPF the next year. There is no clawback of prior years. We plan the exit a full tax year ahead — particularly for stock-option vesting and asset disposals — so the transition is intentional, not accidental.

Often yes. Ley 28/2022 extended the regime to spouses, civil partners and dependent children under 25, with their own application and conditions. Each family member is a separate sub-assessment in our intake — we'd rarely recommend the regime for the principal without running it for the family too.

At minimum: passport, NIE, social-security registration, employment contract or director appointment, prior tax-residency certificates (where applicable), and supporting evidence for the qualifying trigger. We send a tailored document list once your assessment is reviewed — never a generic checklist.