Yes, but only in the months of November or December, and with effectiveness for the following year. In this case, you should submit the Form 149 to communicate the Tax Authorities the that you are waiving the application of the special regime.
Yes, if you do not fulfil the eligibility requirements of the Beckham Law, you can be excluded from this special regime. The Tax administration can also make a settlement demanding payment of taxes and late-payment interest. Also, penalties may be imposed on a case-by-case basis. In these cases, our recommendation is that a Form 149 be filed to communicate the tax authorities the exclusion from the special regime.
You will not be automatically excluded from the special regime if the employment relationship ends (voluntarily resignation or for reasons beyond your control). Therefore, you will keep being eligible for the Special tax regime if you remain unemployed for a brief period of time and then start a new employment contract. Please note that the tax authorities have not determined what is meant by a ‘brief period of time’. Also, there are other options available to remain active within the Special tax regime, that should be analyzed on a case-by-case basis.
No, the deadline is six months from the registration before the Spanish social security system and it is not possible to extend it.
Yes, there is an obligation to file an annual return even if you have only earned employment income and your company has withheld the 24% (47% if you exceed the 600.00 euros). In that case, the result of your annual tax return would be nil.
The form that must be submitted is form 151 and the deadline for filing it is between April and June of the following year of the accrual.