Applying the Beckham Law for an Executive Relocated from Ukraine

A client, an IT director, moved to Barcelona on an employment contract and had not been a Spanish tax resident in the previous 5 years — the key requirement after the regime’s reform. We prepared the Modelo 149 application within the legal deadline — 6 months from Social Security (TGSS) registration — verified the contract and role met the regime’s requirements, and structured his foreign income to remain outside Spanish taxation. Result: the client pays a flat 24% rate on Spanish income up to €600,000 instead of the progressive scale of up to 47%, and files the annual Modelo 151 for 6 years.