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Non-Residency Requirement: You must not have been a tax resident in Spain during the five years prior to your move.

Employment in Spain: Your relocation to Spain should be for work purposes, such as:

• Accepting a job offer from a Spanish company.
• Being transferred to Spain by your current employer.
• Working remotely from Spain for a foreign employer.

Application Timing: You must apply for the Beckham Law within six months of registering with the Spanish Social Security system or maintaining contributions in your country of origin.

Income Source: You should not generate income through a permanent establishment in Spain other than your employment.

In case your spouse has been granted the special regime and you want to join his or her regime, it is now also possible thanks to the new regulations

Meeting these requirements is essential to benefit from the Beckham Law's tax advantages.