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V2345-24 ·12 November 2024 ·consulta-vinculante Medium impact
Tax

Beckham regime: impatriated resident liable for personal ISD obligation

A Canary resident under the special impatriate regime (Art. 93 LIRPF) received a cash donation from a non-resident friend and asked how it is taxed under ISD. The DGT confirms that individuals under the Beckham regime remain tax residents in Spain for all purposes and are subject to ISD on a personal obligation basis, requiring them to declare the donation to the Autonomous Community where they spent the most days over the five preceding years.

In 6 key points

How it affects those involved

Impatriated residents under the Beckham regime must declare donations under ISD on a personal basis, regardless of the location of assets, and are subject to local autonomous tax rules based on residency duration.

Lifecycle

2024-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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