The Impatriate Regime in Bilbao and Bizkaia: the foral regime for those relocating to the Basque Country

Many international professionals relocating to Bilbao or any municipality in Bizkaia make a consequential mistake from the very first moment of arrival: they assume that the national Beckham Law (article 93 of the LIRPF) applies in the Basque Country in the same way as in Madrid, Barcelona or Marbella. In reality, Bizkaia has its own tax system under the Concierto Economico (the Basque fiscal autonomy agreement): personal income tax in Bizkaia is a concerted tax with autonomous regulations managed by the Diputacion Foral de Bizkaia, not by the national Tax Agency (AEAT). The national Beckham Law does not apply directly to those whose tax residence is in Bizkaia. Instead, there is a special foral regime for workers relocated to the Basque Country, governed by the Norma Foral del IRPF de Bizkaia (the foral income tax statute) and its implementing regulations, with its own eligibility requirements, tax rates, application deadlines and competent authority. Ignorance of this difference leads some professionals to file applications with the AEAT rather than the Hacienda Foral de Bizkaia, to apply the national 24% flat rate in their withholdings when it is not the correct foral rate, or to miss the foral application deadline by confusing it with the national one. The financial and administrative cost of these mistakes can be very significant.

Since 2010 · 16 years Tax agent AEAT

Pick a slot in the specialist's calendar.

Tell us when to call and a partner will contact you in your chosen window.

Write to us and we will reply by email.

Data processed in the EU · GDPR · No commitment

Why BMC

Specialised advice and personal service

BMC advises international professionals relocating to Bilbao, Greater Bilbao and any municipality in Bizkaia on the special foral regime for displaced workers, the applicable Norma Foral de Bizkaia, coordination with the country of origin to manage the tax exit, and ongoing management of tax obligations with the Hacienda Foral de Bizkaia. For clients deciding between relocating to a foral territory (Bizkaia, Gipuzkoa, Alava) or a common-regime territory (Madrid, Barcelona, Malaga), we evaluate both options comparatively, considering differences in tax rates, regime duration, eligibility requirements and administrative management, so that the location decision is fiscally informed from the outset.

  • The national Beckham Law (art. 93 LIRPF) does not apply directly in Bizkaia

    income tax in Bizkaia is a concerted tax with its own foral regulations of the Diputacion Foral de Bizkaia.

  • In Bizkaia there is a special foral regime for displaced workers, governed by the Norma Foral del IRPF and administered by the Hacienda Foral de Bizkaia (not the national AEAT).

  • Submitting the application to the AEAT instead of the Hacienda Foral de Bizkaia has no legal effect and may cause the application deadline to be missed irrecoverably.

  • For professionals choosing between Bilbao and another common-regime city, BMC evaluates both regimes comparatively with the current rates and requirements applicable in each case.

How we work

From first contact to case completion

  1. Eligibility assessment under foral regulations

    We analyse whether you meet the requirements of the special foral regime for displaced workers in Bizkaia under the Norma Foral del IRPF and the implementing regulations of the Diputacion Foral de Bizkaia: not having been resident in the foral territory of Bizkaia (or in Spain) during the years prior to the relocation required by the foral rules, having transferred tax residence to Bizkaia as a result of an employment contract, directorship, qualifying economic activity or remote work for a foreign employer, and the work being carried out effectively and principally in Spanish territory. We advise clearly on the applicable foral rates, the duration of the regime in Bizkaia and the differences from the national impatriate regime, so that you can compare both options if your location decision is not yet final.

  2. Coordination of the tax exit from the country of origin

    Before formalising the relocation to Bizkaia, we coordinate with advisers in the country of origin to manage the key aspects of the tax exit: deregistration from the tax roll of the country of origin, any exit tax on holdings in companies or financial assets, application of the relevant double tax treaty during the year of the change of residence, and the optimal relocation timeline to minimise the overlap of obligations in both jurisdictions. For professionals from the United Kingdom, Germany, France, the Netherlands and the Nordic countries, we handle the specific provisions of the bilateral treaty with Spain and the tie-breaker residency rules applicable during the split year.

  3. Application to the Hacienda Foral de Bizkaia

    We prepare and submit the application for the special foral regime for displaced workers to the Hacienda Foral de Bizkaia (not to the national AEAT, which has no jurisdiction over taxpayers with their tax domicile in Bizkaia). We manage all documentation required by the Norma Foral, including the employment contract, company certificate, proof of change of residence and supporting evidence for the activity, and handle all communication with the Hacienda Foral until the favourable resolution is obtained. We inform you of the practical effects of the regime from the date of application and of the withholding obligations your employer or payer must fulfil under the foral regulations of Bizkaia.

  4. Annual management and ongoing foral monitoring

    During the period of application of the foral regime, we file your annual foral IRPF return for Bizkaia in accordance with the specific rules for displaced workers, manage the withholdings your employer or payer must apply at the applicable foral rates, and advise you on any changes in your situation (change of employer, relocation to another foral territory or to a common-regime territory, arrival of family members, significant asset changes) that may affect the validity or suitability of the foral regime compared to the general foral IRPF. We also coordinate obligations with the Diputacion Foral de Bizkaia regarding the foral Wealth Tax, which in Bizkaia has its own regulations distinct from the national rules.

Self-check · 45 seconds

Do you need this service?

Answer three questions and we'll show you the most relevant service for your case.

Do you currently reside in Spain?
Do you have assets or income in another country?
Have you received or are you expecting an inheritance?
Are you considering setting up a company?
Answer to see your recommended services.

The problem

Many international professionals relocating to Bilbao or any municipality in Bizkaia make a consequential mistake from the very first moment of arrival: they assume that the national Beckham Law (article 93 of the LIRPF) applies in the Basque Country in the same way as in Madrid, Barcelona or Marbella. In reality, Bizkaia has its own tax system under the Concierto Economico (the Basque fiscal autonomy agreement): personal income tax in Bizkaia is a concerted tax with autonomous regulations managed by the Diputacion Foral de Bizkaia, not by the national Tax Agency (AEAT). The national Beckham Law does not apply directly to those whose tax residence is in Bizkaia. Instead, there is a special foral regime for workers relocated to the Basque Country, governed by the Norma Foral del IRPF de Bizkaia (the foral income tax statute) and its implementing regulations, with its own eligibility requirements, tax rates, application deadlines and competent authority. Ignorance of this difference leads some professionals to file applications with the AEAT rather than the Hacienda Foral de Bizkaia, to apply the national 24% flat rate in their withholdings when it is not the correct foral rate, or to miss the foral application deadline by confusing it with the national one. The financial and administrative cost of these mistakes can be very significant.

Our solution

BMC advises international professionals relocating to Bilbao, Greater Bilbao and any municipality in Bizkaia on the special foral regime for displaced workers, the applicable Norma Foral de Bizkaia, coordination with the country of origin to manage the tax exit, and ongoing management of tax obligations with the Hacienda Foral de Bizkaia. For clients deciding between relocating to a foral territory (Bizkaia, Gipuzkoa, Alava) or a common-regime territory (Madrid, Barcelona, Malaga), we evaluate both options comparatively, considering differences in tax rates, regime duration, eligibility requirements and administrative management, so that the location decision is fiscally informed from the outset.

Process

How we do it

1

Eligibility assessment under foral regulations

We analyse whether you meet the requirements of the special foral regime for displaced workers in Bizkaia under the Norma Foral del IRPF and the implementing regulations of the Diputacion Foral de Bizkaia: not having been resident in the foral territory of Bizkaia (or in Spain) during the years prior to the relocation required by the foral rules, having transferred tax residence to Bizkaia as a result of an employment contract, directorship, qualifying economic activity or remote work for a foreign employer, and the work being carried out effectively and principally in Spanish territory. We advise clearly on the applicable foral rates, the duration of the regime in Bizkaia and the differences from the national impatriate regime, so that you can compare both options if your location decision is not yet final.

2

Coordination of the tax exit from the country of origin

Before formalising the relocation to Bizkaia, we coordinate with advisers in the country of origin to manage the key aspects of the tax exit: deregistration from the tax roll of the country of origin, any exit tax on holdings in companies or financial assets, application of the relevant double tax treaty during the year of the change of residence, and the optimal relocation timeline to minimise the overlap of obligations in both jurisdictions. For professionals from the United Kingdom, Germany, France, the Netherlands and the Nordic countries, we handle the specific provisions of the bilateral treaty with Spain and the tie-breaker residency rules applicable during the split year.

3

Application to the Hacienda Foral de Bizkaia

We prepare and submit the application for the special foral regime for displaced workers to the Hacienda Foral de Bizkaia (not to the national AEAT, which has no jurisdiction over taxpayers with their tax domicile in Bizkaia). We manage all documentation required by the Norma Foral, including the employment contract, company certificate, proof of change of residence and supporting evidence for the activity, and handle all communication with the Hacienda Foral until the favourable resolution is obtained. We inform you of the practical effects of the regime from the date of application and of the withholding obligations your employer or payer must fulfil under the foral regulations of Bizkaia.

4

Annual management and ongoing foral monitoring

During the period of application of the foral regime, we file your annual foral IRPF return for Bizkaia in accordance with the specific rules for displaced workers, manage the withholdings your employer or payer must apply at the applicable foral rates, and advise you on any changes in your situation (change of employer, relocation to another foral territory or to a common-regime territory, arrival of family members, significant asset changes) that may affect the validity or suitability of the foral regime compared to the general foral IRPF. We also coordinate obligations with the Diputacion Foral de Bizkaia regarding the foral Wealth Tax, which in Bizkaia has its own regulations distinct from the national rules.

Own foral regime
Income tax in Bizkaia is a concerted tax with autonomous regulations of the Diputacion Foral de Bizkaia
Hacienda Foral
The competent authority in Bizkaia is the Hacienda Foral de Bizkaia, not the national AEAT
Concierto Economico
The Basque Country has managed and collected its own taxes since 1981 under the Concierto Economico

I relocated to Bilbao to lead the Spanish subsidiary of a German industrial group. On arrival, I assumed the Beckham Law applied in the same way as in Barcelona, where I had lived for a year previously. BMC explained from the outset that Bizkaia operates a foral regime, not the national one, and that the competent authority is the Hacienda Foral, not the AEAT. They managed the foral application and coordinated with my adviser in Germany for the tax exit. Without that specialist advice from the very beginning, I would have made a very costly mistake.

Klaus Berger Managing Director Spain, German Industrial Group, Bilbao

The Impatriate Regime in Bilbao and Bizkaia: the foral difference that changes everything

When a senior executive or international professional decides to relocate to Bilbao, the first question is typically the same as in Madrid or Barcelona: “Does the Beckham Law apply to me?” The answer in Bizkaia is more nuanced than elsewhere in Spain, and understanding that difference from the outset is the key to avoiding mistakes that can prove very costly.

The Basque Country, and Bizkaia in particular, operates its own tax system. The Concierto Económico (the Basque fiscal autonomy agreement) grants the three Foral Councils (Diputaciones Forales) of Bizkaia, Gipuzkoa and Álava the authority to collect, administer and regulate their own taxes under autonomous regulations that may diverge significantly from national legislation. Personal income tax (IRPF) in Bizkaia is a concerted tax: the Diputación Foral de Bizkaia issues its own Norma Foral del IRPF (the foral income tax statute), with its own rates, deductions and special regimes, and administers it through the Hacienda Foral de Bizkaia, not through the national Tax Agency (AEAT).

The national Beckham Law, which is the special impatriate regime under article 93 of the LIRPF, is a provision of the national common-regime tax system. For those who are tax resident in Bizkaia, the applicable regime is the special foral regime for workers displaced to the Basque Country, governed by the Norma Foral del IRPF de Bizkaia.

BMC has a presence in Bilbao and advises international professionals relocating to the Basque Country on this specific foral regime, its interaction with the tax system of the country of origin, and the annual management of obligations with the Hacienda Foral de Bizkaia.

Why the Concierto Económico changes the rules of the game

The Concierto Económico with the Basque Country is not a simple administrative delegation: it is a system of shared fiscal sovereignty. Bizkaia, Gipuzkoa and Álava do not apply national taxes with their own supplementary rates added (as common-regime autonomous communities do). They enact and apply their own foral rules, which replace national legislation for the concerted taxes.

For impatriates relocating to Bizkaia, this has immediate practical implications:

  • Competent authority: The Hacienda Foral de Bizkaia, not the AEAT. The application for the special regime must be submitted to the Hacienda Foral.
  • Applicable law: The Norma Foral del IRPF de Bizkaia and its implementing regulations, not article 93 of the national LIRPF.
  • Tax rate: The foral regime of Bizkaia does not consist of a flat 24% rate as the national regime does: it is structured with its own percentages, taxable base and duration under the foral regulations of Bizkaia. We calculate the specific outcome on a case-by-case basis.
  • Duration and conditions: The duration of the foral regime and its eligibility requirements are governed by the applicable foral statute, which may or may not incorporate provisions analogous to those of the national reform under Ley 28/2022 de Startups.

For professionals choosing between Bilbao and a common-regime territory

One of the services our clients value most is the comparative fiscal analysis between relocating to Bilbao (foral regime of Bizkaia) and relocating to a common-regime city such as Madrid, Barcelona or Málaga (national regime, article 93 LIRPF).

Both regimes offer significant advantages over the general IRPF, but the specific conditions, including the tax rate, taxable base, duration, requirements and application deadline, may differ. The optimal decision depends on the professional’s profile, the structure of their income (employment income, dividends from foreign companies, capital gains, stock options), the size of their assets and their intended length of stay in Spain.

BMC carries out this comparative analysis before the client takes the location decision, ensuring it is fiscally informed from the outset rather than determined after the fact.

The most common mistakes when managing the impatriate regime in Bizkaia

Professionals who relocate to Bilbao without specialist foral advice frequently make one of the following mistakes:

  1. Filing the application with the AEAT: This has no legal effect. A taxpayer with tax domicile in Bizkaia must apply for the foral regime with the Hacienda Foral de Bizkaia. If the deadline is exhausted by filing with the wrong body, entitlement is permanently lost.

  2. Applying the national 24% rate in withholdings: The employer or payer must apply the applicable foral rate set by the Hacienda Foral de Bizkaia for workers covered by the foral regime, which may differ from the 24% national rate.

  3. Confusing the foral application deadline with the national one: Although the deadlines may be similar in structure (calculated from the date of registration with social security), the calculation and procedural rules are governed by the foral regulations of Bizkaia. The deadline is absolute in both systems.

  4. Overlooking the foral Wealth Tax regulations: Wealth Tax in Bizkaia is governed by the Norma Foral del Impuesto sobre el Patrimonio de Bizkaia, with its own rates, exemption thresholds and treatment. National rules and the treatment applicable in other autonomous communities do not apply here.

  5. Not coordinating the tax exit from the country of origin with the arrival in the Basque Country: Changing residence to the foral territory of Bizkaia triggers the Concierto Económico framework, but does not eliminate tax obligations in the country of origin during the transition year. Coordination between both jurisdictions, and with the applicable double tax treaty, is particularly important.

Coordination with the Hacienda Foral de Bizkaia: what the employer needs to know

If the international professional relocates to Bizkaia as an employee of a company, whether Spanish or foreign, the employer must also understand the implications of foral regulations. In particular:

  • Withholdings on employment income for the employee covered by the foral regime must be calculated and applied in accordance with the Norma Foral del IRPF de Bizkaia, not the national IRPF regulations.
  • Annual employer information returns on withholdings (the foral equivalent of the national Modelo 190) are filed with the Hacienda Foral de Bizkaia.
  • If the employer is a foreign company without a permanent establishment in Spain, the withholding and compliance obligations present specific complexities that BMC manages directly with the Hacienda Foral.

BMC advises both the impatriate professional and their employer, whether Spanish or foreign, on compliance with foral obligations in Bizkaia.

Gipuzkoa and Álava: the foral regime in the other Basque territories

The three historic Basque territories (Bizkaia, Gipuzkoa and Álava) each have their own foral tax administration and their own IRPF regulations. Although the Concierto Económico framework is shared, the specific foral rules may diverge between territories in details relevant to impatriates, including tax rates, eligibility conditions or procedural requirements for the application.

If your destination is San Sebastián / Donostia (Gipuzkoa) or Vitoria-Gasteiz (Álava), the applicable regime is the foral regime of Gipuzkoa or Álava respectively. BMC can also advise on these territories, coordinating with local specialists at each Hacienda Foral.

BMC has a presence in Bilbao. Learn about our Bilbao office.

What comes next

Comprehensive tax planningOptimise your tax burden with a complete tax strategy: personal income tax, corporate tax, international taxation, and special territories.
Corporate advisoryFrom incorporation to sale: we accompany entrepreneurs at every stage of the business lifecycle.
Comprehensive legal advisoryCommercial law, employment law, compliance, and data protection: a multidisciplinary legal team to cover all your business needs.
FAQ

Frequently asked questions

Not directly. The Beckham Law (article 93 of the national LIRPF) is a regime of the national common-regime tax system. Bizkaia, together with Gipuzkoa and Alava, forms part of the Basque Country, which has its own tax system under the Concierto Economico (the Basque fiscal autonomy agreement). In Bizkaia, personal income tax is a concerted tax: the Diputacion Foral de Bizkaia regulates and administers its own foral IRPF, with autonomous regulations that may differ from the national IRPF in rates, deductions, allowances and special regimes. For a person transferring their tax residence to Bizkaia, the applicable special regime is the foral regime for workers displaced to the Basque Country, governed by the Norma Foral del IRPF de Bizkaia, not article 93 of the national LIRPF. The application must be submitted to the Hacienda Foral de Bizkaia, not to the national Tax Agency.
The foral regime for displaced workers in Bizkaia is a special IRPF regime that allows professionals who transfer their tax residence to Bizkaia for work reasons to be taxed under more favourable conditions than under the general foral IRPF. The specific conditions, including the applicable tax rate, taxable base, duration of the regime, eligibility requirements and application deadline, are set by the Norma Foral del IRPF de Bizkaia and its implementing regulations, and may differ from the national regime (article 93 LIRPF). Among the relevant differences that BMC analyses on a case-by-case basis: the foral rate for impatriates may differ from the national 24%; the access requirements (years of prior non-residence, eligible categories) may vary; and the application deadline and procedure are governed by the procedural rules of the Hacienda Foral, not the AEAT. For professionals choosing between Bilbao and another common-regime city, we evaluate both options with current data on each regime.
If the taxpayer has their tax domicile in Bizkaia, the national Tax Agency has no jurisdiction over their IRPF or the special impatriate regime. An application submitted to the AEAT when jurisdiction belongs to the Hacienda Foral de Bizkaia will have no legal effect and does not interrupt the deadline for filing with the competent authority. The taxpayer could exhaust the application deadline by filing with the wrong body, permanently losing entitlement to the foral regime. This is one of the most common and most costly mistakes made by professionals who relocate to Bizkaia without specialist foral advice.
Remote work for a foreign company is one of the categories addressed by regulatory reforms that have broadened the special impatriate regimes, both nationally and in the foral territories. For Bizkaia, access to the foral regime for displaced workers by remote workers depends on whether the Norma Foral del IRPF de Bizkaia covers this category in its specific regulations, which may have incorporated amendments analogous to those introduced by Ley 28/2022 de Startups in the national regime. BMC verifies the applicable foral regulations for your specific profile and advises you on whether the foral regime is accessible to remote workers under the currently in-force version of the Norma Foral de Bizkaia. If the foral regime is not applicable to your profile, we evaluate planning alternatives available under the general foral IRPF of Bizkaia.
The Wealth Tax in Bizkaia is also a concerted tax with autonomous foral regulations. The Norma Foral del Impuesto sobre el Patrimonio de Bizkaia governs the exemption thresholds, rates and allowances applicable in the foral territory, which may differ from the national regulations. Unlike Andalusia (100% rebate) or Madrid (100% rebate), Bizkaia applies its own Wealth Tax treatment under foral rules. For impatriates covered by the special foral regime in Bizkaia, the rules on which assets are subject to taxation (only assets in Spain, analogously to the national regime) must be verified in the applicable foral regulations. BMC analyses the impact of the foral Wealth Tax of Bizkaia for each client and integrates it into the overall tax planning for the period of application of the regime.
In general, if your tax domicile is in Bizkaia, your IRPF obligations (including the application for the foral regime) and Wealth Tax obligations are managed with the Hacienda Foral de Bizkaia. However, certain taxes remain under national jurisdiction even in the foral territories, for example VAT (which is not a concerted tax in its ordinary collection), certain withholdings on international payments, the Impuesto Solidario de las Grandes Fortunas (ITSGF), or certain national-scope reporting obligations. Coordination between the Hacienda Foral and the AEAT is one of the specific complexities of tax advisory in the Basque Country that BMC manages in an integrated way for its clients in Bilbao.
Each of the three historic Basque territories (Bizkaia, Gipuzkoa and Alava) has its own foral tax administration and its own IRPF regulations. If the taxpayer changes territory of residence during the period of application of the special regime, for example from Bizkaia to Gipuzkoa, it is necessary to analyse whether the new foral territory recognises continuity of the regime or requires a fresh application under its own foral rules. If the relocation is to a common-regime territory (Madrid, Barcelona, etc.), the person leaves the foral IRPF framework and may become subject to the national regime, provided they meet the requirements of article 93 LIRPF, or revert to the general national IRPF. These changes must be planned in advance to avoid gaps in regime coverage or unexpected tax liabilities. BMC supports clients through these transitions.

Related services

Beckham Law Spain Complete Guide 2026 Beckham Law Application Cost Beckham Law Barcelona
View all services in this area

Speak with a specialist

Complimentary first call. No commitment.

Free first meeting By Google Meet, with a specialist in your area
Written proposal before we start No surprises, no success fees
Registered tax agent Electronic filing of all tax returns

Pick a slot in the specialist's calendar.

4.8/5 · Data processed in the EU · GDPR · No commitment

Frequently asked questions

Questions about Impatriate Regime in Bilbao and Bizkaia 2026: The Foral Regime for International Professionals in the Basque Country

Not directly. The Beckham Law (article 93 of the national LIRPF) is a regime of the national common-regime tax system. Bizkaia, together with Gipuzkoa and Alava, forms part of the Basque Country, which has its own tax system under the Concierto Economico (the Basque fiscal autonomy agreement). In Bizkaia, personal income tax is a concerted tax: the Diputacion Foral de Bizkaia regulates and administers its own foral IRPF, with autonomous regulations that may differ from the national IRPF in rates, deductions, allowances and special regimes. For a person transferring their tax residence to Bizkaia, the applicable special regime is the foral regime for workers displaced to the Basque Country, governed by the Norma Foral del IRPF de Bizkaia, not article 93 of the national LIRPF. The application must be submitted to the Hacienda Foral de Bizkaia, not to the national Tax Agency.
The foral regime for displaced workers in Bizkaia is a special IRPF regime that allows professionals who transfer their tax residence to Bizkaia for work reasons to be taxed under more favourable conditions than under the general foral IRPF. The specific conditions, including the applicable tax rate, taxable base, duration of the regime, eligibility requirements and application deadline, are set by the Norma Foral del IRPF de Bizkaia and its implementing regulations, and may differ from the national regime (article 93 LIRPF). Among the relevant differences that BMC analyses on a case-by-case basis: the foral rate for impatriates may differ from the national 24%; the access requirements (years of prior non-residence, eligible categories) may vary; and the application deadline and procedure are governed by the procedural rules of the Hacienda Foral, not the AEAT. For professionals choosing between Bilbao and another common-regime city, we evaluate both options with current data on each regime.
If the taxpayer has their tax domicile in Bizkaia, the national Tax Agency has no jurisdiction over their IRPF or the special impatriate regime. An application submitted to the AEAT when jurisdiction belongs to the Hacienda Foral de Bizkaia will have no legal effect and does not interrupt the deadline for filing with the competent authority. The taxpayer could exhaust the application deadline by filing with the wrong body, permanently losing entitlement to the foral regime. This is one of the most common and most costly mistakes made by professionals who relocate to Bizkaia without specialist foral advice.
Remote work for a foreign company is one of the categories addressed by regulatory reforms that have broadened the special impatriate regimes, both nationally and in the foral territories. For Bizkaia, access to the foral regime for displaced workers by remote workers depends on whether the Norma Foral del IRPF de Bizkaia covers this category in its specific regulations, which may have incorporated amendments analogous to those introduced by Ley 28/2022 de Startups in the national regime. BMC verifies the applicable foral regulations for your specific profile and advises you on whether the foral regime is accessible to remote workers under the currently in-force version of the Norma Foral de Bizkaia. If the foral regime is not applicable to your profile, we evaluate planning alternatives available under the general foral IRPF of Bizkaia.
The Wealth Tax in Bizkaia is also a concerted tax with autonomous foral regulations. The Norma Foral del Impuesto sobre el Patrimonio de Bizkaia governs the exemption thresholds, rates and allowances applicable in the foral territory, which may differ from the national regulations. Unlike Andalusia (100% rebate) or Madrid (100% rebate), Bizkaia applies its own Wealth Tax treatment under foral rules. For impatriates covered by the special foral regime in Bizkaia, the rules on which assets are subject to taxation (only assets in Spain, analogously to the national regime) must be verified in the applicable foral regulations. BMC analyses the impact of the foral Wealth Tax of Bizkaia for each client and integrates it into the overall tax planning for the period of application of the regime.
In general, if your tax domicile is in Bizkaia, your IRPF obligations (including the application for the foral regime) and Wealth Tax obligations are managed with the Hacienda Foral de Bizkaia. However, certain taxes remain under national jurisdiction even in the foral territories, for example VAT (which is not a concerted tax in its ordinary collection), certain withholdings on international payments, the Impuesto Solidario de las Grandes Fortunas (ITSGF), or certain national-scope reporting obligations. Coordination between the Hacienda Foral and the AEAT is one of the specific complexities of tax advisory in the Basque Country that BMC manages in an integrated way for its clients in Bilbao.
Each of the three historic Basque territories (Bizkaia, Gipuzkoa and Alava) has its own foral tax administration and its own IRPF regulations. If the taxpayer changes territory of residence during the period of application of the special regime, for example from Bizkaia to Gipuzkoa, it is necessary to analyse whether the new foral territory recognises continuity of the regime or requires a fresh application under its own foral rules. If the relocation is to a common-regime territory (Madrid, Barcelona, etc.), the person leaves the foral IRPF framework and may become subject to the national regime, provided they meet the requirements of article 93 LIRPF, or revert to the general national IRPF. These changes must be planned in advance to avoid gaps in regime coverage or unexpected tax liabilities. BMC supports clients through these transitions.
Key concepts

Related terms

Beckham Law

The Beckham Law is the colloquial name for Spain's special tax regime for inbound workers…

Read definition
Book your free first meeting