Beckham law

Spain’s special impatriate regime (elected on Modelo 149) gives qualifying new arrivals six years of flat-rate taxation and exemption of most foreign passive income — a genuinely strong deal for genuine employees. The catch that surprises consultants and founders: a controlling owner of the foreign company they work for generally cannot show the dependent employment relationship the regime requires, and the election fails. That wall is part of why twenty-year regimes like Turkey’s Law 7582 get a serious look from people leaving Spain.