{"id":5515,"date":"2026-06-19T19:23:49","date_gmt":"2026-06-19T17:23:49","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/llei-beckham-espanya-2026\/"},"modified":"2026-06-19T19:23:49","modified_gmt":"2026-06-19T17:23:49","slug":"llei-beckham-espanya-2026","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/blog\/llei-beckham-espanya-2026\/","title":{"rendered":"Llei Beckham Espanya 2026 7 claus abans d\u2019optar"},"content":{"rendered":"<article style=\"width:100%;max-width:1180px;box-sizing:border-box;margin:0 auto;padding:0 clamp(18px,4vw,30px) clamp(40px,8vw,72px);color:#2b2b2b;font-family:Raleway,Arial,sans-serif;font-size:clamp(16px,3.8vw,18px);line-height:1.72;overflow-wrap:anywhere;word-break:break-word;\">\n<header style=\"position:relative;margin:0 0 clamp(34px,7vw,58px);padding:clamp(32px,8vw,78px) 0 clamp(28px,7vw,54px);text-align:center;border-bottom:1px solid #e6e6e6;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-8%;top:4%;width:min(460px,72vw);max-width:none;opacity:.045;z-index:0;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;max-width:1040px;margin:0 auto;\">\n<p style=\"margin:0 0 18px;color:#797979;font-size:13px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;\">Fiscalitat internacional<\/p>\n<h1 style=\"max-width:1020px;margin:0 auto 20px;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(34px,7vw,68px);line-height:1;font-weight:600;overflow-wrap:break-word;word-break:normal;\">Llei Beckham Espanya 2026 7 claus abans d\u2019optar<\/h1>\n<p style=\"max-width:860px;margin:0 auto 22px;color:#2b2b2b;font-size:clamp(18px,4.2vw,22px);line-height:1.55;\">Una guia BOFU per valorar si el <strong style=\"color:#000;font-weight:800;\">r\u00e8gim fiscal especial de treballadors, professionals, emprenedors i inversors despla\u00e7ats a Espanya<\/strong> encaixa amb el teu trasllat abans de presentar documentaci\u00f3 davant Hisenda.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px 18px;align-items:center;justify-content:center;margin:0;color:#797979;font-size:14px;line-height:1.4;\">\n        <span style=\"display:inline-block;\">\u00daltima revisi\u00f3: maig de 2026<\/span><br \/>\n        <span style=\"display:inline-block;width:28px;height:1px;background:#d7d7d7;\"><\/span><br \/>\n        <span style=\"display:inline-block;\">Fiscalitat internacional i relocation<\/span>\n      <\/div>\n<\/p><\/div>\n<\/header>\n<figure style=\"max-width:960px;margin:0 auto clamp(34px,7vw,52px);padding:0;\">\n    <img decoding=\"async\" style=\"display:block;width:100%;max-height:clamp(300px,58vw,520px);object-fit:cover;background:#f3f3f3;\" src=\"https:\/\/graciacalbet.com\/images\/asesoramiento-fiscal-internacional.jpg\" alt=\"Assessorament fiscal internacional per a professionals despla\u00e7ats a Espanya\"><figcaption style=\"margin:0;padding:12px 0 0;color:#797979;font-size:14px;line-height:1.45;border-top:1px solid #e6e6e6;\">La Llei Beckham s\u2019ha de revisar abans de consolidar resid\u00e8ncia, contracte, activitat, fam\u00edlia i patrimoni a Espanya.<\/figcaption><\/figure>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:0;margin:0 0 clamp(30px,6vw,46px);border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:18px 18px 18px 0;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Enfocament<\/strong> Professionals, directius, emprenedors, inversors i fam\u00edlies despla\u00e7ades.<\/p>\n<p style=\"margin:0;padding:18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Risc principal<\/strong> Optar tard, optar sense complir requisits o no comparar amb l\u2019IRPF ordinari.<\/p>\n<p style=\"margin:0;padding:18px 0 18px 18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Decisi\u00f3 \u00fatil<\/strong> Revisar fets, n\u00fameros i documentaci\u00f3 abans del Model 149.<\/p>\n<\/p><\/div>\n<nav aria-label=\"Taula de continguts\" style=\"max-width:860px;margin:0 auto clamp(30px,6vw,48px);padding:0;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:16px 0 12px;color:#000;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Contingut de l&#8217;article<\/p>\n<ol style=\"display:block;margin:0;padding:0;color:#2b2b2b;font-size:clamp(15px,3.8vw,16px);line-height:1.45;list-style:none;\">\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#claus-llei-beckham-espanya\"><span style=\"color:#797979;font-weight:800;\">01<\/span><span>7 claus de la Llei Beckham Espanya 2026 abans d\u2019optar<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#qui-pot-aplicar-regim-especial\"><span style=\"color:#797979;font-weight:800;\">02<\/span><span>Qui pot aplicar el r\u00e8gim especial en 2026<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#models-149-151-150\"><span style=\"color:#797979;font-weight:800;\">03<\/span><span>Models 149, 151 i 150<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#documents-errors-frequents\"><span style=\"color:#797979;font-weight:800;\">04<\/span><span>Documents i errors freq\u00fcents<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#graciacalbet-llei-beckham\"><span style=\"color:#797979;font-weight:800;\">05<\/span><span>Com et pot ajudar Gr\u00e0ciaCalbet<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#preguntes-frequents\"><span style=\"color:#797979;font-weight:800;\">06<\/span><span>Preguntes Freq\u00fcents (FAQs)<\/span><\/a><\/li>\n<\/ol>\n<\/nav>\n<div style=\"margin:0 0 clamp(30px,6vw,44px);padding:clamp(20px,5vw,28px);background:#f3f3f3;border-left:2px solid #000;\">\n<p style=\"margin:0 0 14px;\"><strong style=\"color:#000;font-weight:800;\">Aquestes s\u00f3n les 7 claus de la Llei Beckham Espanya 2026 que recomanem revisar:<\/strong><\/p>\n<ol style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:10px 22px;margin:0;padding:0;list-style:none;color:#2b2b2b;\">\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">01<\/strong> Resid\u00e8ncia fiscal adquirida pel despla\u00e7ament<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">02<\/strong> No resid\u00e8ncia pr\u00e8via durant cinc per\u00edodes impositius<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">03<\/strong> Motiu del trasllat a territori espanyol<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">04<\/strong> Familiars que poden quedar vinculats al r\u00e8gim<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">05<\/strong> Model 149 i documentaci\u00f3 d\u2019opci\u00f3<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">06<\/strong> Model 151 i \u00fas residual del Model 150<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">07<\/strong> Comparaci\u00f3 amb l\u2019IRPF ordinari abans de decidir<\/li>\n<\/ol><\/div>\n<p style=\"margin:0 0 18px;\">La <strong style=\"color:#000;font-weight:800;\">Llei Beckham Espanya 2026<\/strong> \u00e9s la denominaci\u00f3 habitual del r\u00e8gim especial de l\u2019<a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"noopener\">article 93 de la Llei de l&#8217;IRPF<\/a> per a persones que es desplacen a Espanya i adquireixen resid\u00e8ncia fiscal aqu\u00ed.<\/p>\n<p style=\"margin:0 0 18px;\">La cerca acostuma a apar\u00e8ixer quan el trasllat \u00e9s proper: una empresa espanyola contracta un directiu, un professional treballa en remot des d\u2019Espanya, un emprenedor prepara l\u2019arribada o un inversor vol viure i operar al pa\u00eds.<\/p>\n<p style=\"margin:0 0 18px;\">En 2026 conv\u00e9 revisar el r\u00e8gim amb cura perqu\u00e8 l\u2019Ag\u00e8ncia Tribut\u00e0ria identifica el <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/G606.shtml\" target=\"_blank\" rel=\"noopener\">Model 149<\/a> per comunicar opci\u00f3, ren\u00fancia, exclusi\u00f3 i fi del despla\u00e7ament, i el <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/G615.shtml\" target=\"_blank\" rel=\"noopener\">Model 151<\/a> com a declaraci\u00f3 del r\u00e8gim actual.<\/p>\n<p style=\"margin:0 0 18px;\">Aquesta guia ordena les preguntes que cal respondre abans d\u2019optar: requisits, documentaci\u00f3, models, rendes afectades i quan cal una revisi\u00f3 fiscal personalitzada.<\/p>\n<h2 id=\"claus-llei-beckham-espanya\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">7 claus de la Llei Beckham Espanya 2026 abans d\u2019optar<\/h2>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">1. Resid\u00e8ncia fiscal adquirida pel despla\u00e7ament<\/h3>\n<p style=\"margin:0 0 16px;\">La primera clau \u00e9s que el contribuent adquireixi resid\u00e8ncia fiscal a Espanya com a conseq\u00fc\u00e8ncia del despla\u00e7ament. No n\u2019hi ha prou amb voler tributar sota el r\u00e8gim especial: ha d\u2019existir un trasllat real i connectat amb els motius previstos.<\/p>\n<p style=\"margin:0 0 16px;\">Els <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/irpf\/tengo-que-presentar-declaracion\/regimen-fiscal-aplicable-trabajadores-desplazados\/regimen-general.html\" target=\"_blank\" rel=\"noopener\">criteris de l&#8217;Ag\u00e8ncia Tribut\u00e0ria sobre treballadors despla\u00e7ats<\/a> situen el r\u00e8gim al voltant de sup\u00f2sits concrets de despla\u00e7ament. A la pr\u00e0ctica cal revisar data d\u2019entrada, contracte, inici d\u2019activitat, habitatge, fam\u00edlia i centre d\u2019interessos.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">2. No resid\u00e8ncia pr\u00e8via durant cinc per\u00edodes impositius<\/h3>\n<p style=\"margin:0 0 16px;\">El r\u00e8gim exigeix no haver estat resident fiscal a Espanya durant els cinc per\u00edodes impositius anteriors. Retorns parcials, teletreball des d\u2019Espanya, estades llargues, fam\u00edlia o habitatge disponible poden complicar aquest punt.<\/p>\n<p style=\"margin:0 0 16px;\">La resid\u00e8ncia fiscal es prova amb fets: dies, interessos econ\u00f2mics, certificats estrangers, contracte, habitatge, comptes, n\u00f2mines, clients, fam\u00edlia i viatges.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">3. Motiu del trasllat a territori espanyol<\/h3>\n<p style=\"margin:0 0 16px;\">El r\u00e8gim actual no es limita al directiu contractat per una empresa espanyola. Pot incloure treballadors, teletreballadors, emprenedors, professionals qualificats, administradors i determinades activitats d\u2019R+D+i quan es compleixen condicions.<\/p>\n<p style=\"margin:0 0 16px;\">La pregunta pr\u00e0ctica \u00e9s: <strong style=\"color:#000;font-weight:800;\">per qu\u00e8 et desplaces a Espanya i quin document ho acredita?<\/strong> La resposta pot estar en un contracte, carta de despla\u00e7ament, autoritzaci\u00f3 de teletreball, alta, documents societaris o informe d\u2019activitat.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">4. Familiars que poden quedar vinculats al r\u00e8gim<\/h3>\n<p style=\"margin:0 0 16px;\">L\u2019extensi\u00f3 a determinats familiars \u00e9s una de les q\u00fcestions que m\u00e9s cal revisar en trasllats reals. Des de 2023, la possibilitat d\u2019aplicaci\u00f3 es va ampliar a integrants del nucli familiar en els termes de la norma.<\/p>\n<p style=\"margin:0 0 16px;\">No \u00e9s autom\u00e0tica. Cal revisar dates de despla\u00e7ament, resid\u00e8ncia, depend\u00e8ncia, ingressos, patrimoni, composici\u00f3 familiar i documentaci\u00f3, i si tots els membres surten beneficiats respecte del r\u00e8gim ordinari.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">5. Model 149 i documentaci\u00f3 d\u2019opci\u00f3<\/h3>\n<p style=\"margin:0 0 16px;\">El <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/G606.shtml\" target=\"_blank\" rel=\"noopener\">Model 149<\/a> \u00e9s la comunicaci\u00f3 d\u2019opci\u00f3, ren\u00fancia, exclusi\u00f3 i fi del despla\u00e7ament. Abans de presentar-la, l\u2019Ag\u00e8ncia Tribut\u00e0ria indica que cal aportar electr\u00f2nicament la documentaci\u00f3 necess\u00e0ria.<\/p>\n<p style=\"margin:0 0 16px;\">Aix\u00f2 converteix el tr\u00e0mit en m\u00e9s que un formulari. Cal preparar un expedient coherent amb identitat, data d\u2019entrada, contracte o causa del despla\u00e7ament, dades d\u2019activitat, situaci\u00f3 familiar i proves de compliment.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">6. Model 151 i \u00fas residual del Model 150<\/h3>\n<p style=\"margin:0 0 16px;\">Per al r\u00e8gim actual, la declaraci\u00f3 anual es realitza normalment amb el <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/G615.shtml\" target=\"_blank\" rel=\"noopener\">Model 151<\/a>. El <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/G607.shtml\" target=\"_blank\" rel=\"noopener\">Model 150<\/a> encara existeix, per\u00f2 la seva denominaci\u00f3 oficial el vincula a contribuents que van optar abans de l\u20191 de gener de 2015.<\/p>\n<p style=\"margin:0 0 16px;\">Per a un trasllat de 2026, el focus habitual \u00e9s preparar correctament el Model 149 i despr\u00e9s complir amb el Model 151 si l\u2019opci\u00f3 \u00e9s aplicable.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">7. Comparaci\u00f3 amb l\u2019IRPF ordinari abans de decidir<\/h3>\n<p style=\"margin:0 0 16px;\">La Llei Beckham pot ser atractiva, per\u00f2 no sempre conv\u00e9. Cal revisar salari, bonus, stock options, RSU, rendes de l\u2019estalvi, dividends, immobles, rendes estrangeres, patrimoni, fam\u00edlia, deduccions, convenis de doble imposici\u00f3 i durada prevista del trasllat.<\/p>\n<p style=\"margin:0 0 16px;\">La decisi\u00f3 s\u2019ha de prendre amb n\u00fameros i documents, no amb una regla general. Normalment cal una simulaci\u00f3 comparativa entre IRPF ordinari i r\u00e8gim especial.<\/p>\n<h2 id=\"qui-pot-aplicar-regim-especial\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Qui pot aplicar el r\u00e8gim especial en 2026<\/h2>\n<p style=\"margin:0 0 16px;\">La denominaci\u00f3 popular pot fer pensar en un benefici per a expatriats d\u2019alt salari, per\u00f2 l\u2019an\u00e0lisi de 2026 ha de ser t\u00e8cnica: treballadors, professionals, emprenedors i inversors despla\u00e7ats quan el trasllat, l\u2019activitat i la documentaci\u00f3 encaixen.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:760px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Perfil<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Punt cr\u00edtic<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Revisi\u00f3 recomanada<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Treballador contractat a Espanya<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Contracte, data d\u2019inici, resid\u00e8ncia pr\u00e8via i retencions.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Comparar IRPF ordinari i r\u00e8gim especial abans de comunicar l\u2019opci\u00f3.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Teletreballador internacional<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Prestaci\u00f3 remota, ocupador estranger i prova documental.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Revisar autoritzaci\u00f3, contracte, lloc d\u2019\u00fas del servei i Seguretat Social.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Emprenedor o professional qualificat<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Encaix d\u2019activitat, remuneraci\u00f3, startup o R+D+i.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Preparar expedient t\u00e8cnic i fiscal abans del Model 149.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Inversor o administrador<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">Participaci\u00f3, entitat, funcions reals i rendes associades.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Coordinar fiscalitat personal, societ\u00e0ria, patrimoni i documentaci\u00f3 mercantil.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<div style=\"margin:24px 0;padding:20px 22px;background:#f3f3f3;border:1px solid #e6e6e6;border-left:2px solid #000;\">\n<p style=\"margin:0;color:#2b2b2b;\"><strong style=\"color:#000;font-weight:800;\">Nota prudent:<\/strong> No tots els despla\u00e7aments internacionals encaixen. La nacionalitat no determina per si sola l\u2019aplicaci\u00f3 del r\u00e8gim; el rellevant \u00e9s resid\u00e8ncia fiscal, causa del trasllat, activitat, documentaci\u00f3 i manteniment de condicions.<\/p>\n<\/p><\/div>\n<h2 id=\"models-149-151-150\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Models 149, 151 i 150<\/h2>\n<p style=\"margin:0 0 16px;\">En una consulta sobre Llei Beckham 2026 cal distingir tres peces. El Model 149 serveix per comunicar opci\u00f3, ren\u00fancia, exclusi\u00f3 i fi del despla\u00e7ament. El Model 151 \u00e9s la declaraci\u00f3 del r\u00e8gim actual. El Model 150 queda vinculat a contribuents anteriors a 2015.<\/p>\n<p style=\"margin:0 0 16px;\">En una planificaci\u00f3 de 2026, el focus \u00e9s preparar b\u00e9 el Model 149 i despr\u00e9s complir correctament amb el Model 151 si l\u2019opci\u00f3 resulta aplicable.<\/p>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<h3 style=\"margin:0 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(20px,5.2vw,23px);line-height:1.25;font-weight:800;\">Checklist abans de presentar el Model 149<\/h3>\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Resid\u00e8ncia pr\u00e8via:<\/strong> comprovar els cinc per\u00edodes impositius anteriors.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Data de despla\u00e7ament:<\/strong> documentar entrada, alta o inici efectiu.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Causa del trasllat:<\/strong> contracte, carta, teletreball, activitat emprenedora o documentaci\u00f3 equivalent.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Rendes i patrimoni:<\/strong> revisar salari, bonus, accions, immobles, dividends i rendes estrangeres.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Fam\u00edlia:<\/strong> analitzar si conv\u00e9 o procedeix estendre el r\u00e8gim.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Simulaci\u00f3 fiscal:<\/strong> comparar cost sota r\u00e8gim especial i sota IRPF ordinari.<\/li>\n<\/ul><\/div>\n<div style=\"position:relative;margin:clamp(28px,6vw,42px) 0;padding:clamp(22px,5vw,34px);background:#f3f3f3;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:18px 28px;align-items:center;\">\n<div>\n<p style=\"margin:0 0 8px;color:#797979;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Revisi\u00f3 preventiva<\/p>\n<p style=\"margin:0;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(25px,5.4vw,36px);line-height:1.04;font-weight:600;\">Presentar\u00e0s el Model 149?<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 16px;color:#2b2b2b;line-height:1.62;\">Abans d\u2019optar conv\u00e9 revisar requisits, documentaci\u00f3, impacte fiscal i riscos de manteniment del r\u00e8gim.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#000;color:#fff;border:1px solid #000;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Revisar el meu trasllat<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:#fff;color:#000;border:1px solid #000;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-internacional\/\">Fiscalitat internacional<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"documents-errors-frequents\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Documents i errors freq\u00fcents<\/h2>\n<p style=\"margin:0 0 16px;\">La documentaci\u00f3 condiciona l\u2019estrat\u00e8gia. Un cas senzill pot requerir contracte, identificaci\u00f3, data d\u2019arribada i prova de no resid\u00e8ncia pr\u00e8via. Un cas complex pot exigir certificats fiscals estrangers, carta de despla\u00e7ament, documents societaris, autoritzaci\u00f3 de teletreball, detall de rendes, plans d\u2019accions, informaci\u00f3 familiar i an\u00e0lisi patrimonial.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Error 1. Demanar-ho perqu\u00e8 tothom ho demana<\/h3>\n<p style=\"margin:0 0 16px;\">La Llei Beckham no \u00e9s una etiqueta d\u2019expatriat. Pot ser \u00fatil, per\u00f2 tamb\u00e9 ineficient si hi ha rendes, deduccions, fam\u00edlia o patrimoni que fan m\u00e9s raonable el r\u00e8gim ordinari.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Error 2. No revisar stock options, bonus o RSU<\/h3>\n<p style=\"margin:0 0 16px;\">La retribuci\u00f3 variable internacional exigeix atenci\u00f3 especial. Data de concessi\u00f3, vesting, exercici, venda, pa\u00eds d\u2019origen i per\u00edode de prestaci\u00f3 poden canviar la lectura fiscal.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Error 3. Separar fiscalitat, estrangeria i contracte<\/h3>\n<p style=\"margin:0 0 16px;\">El r\u00e8gim fiscal dep\u00e8n de fets que solen apar\u00e8ixer en documents laborals, migratoris o societaris. Si cada pe\u00e7a es prepara separadament, poden apar\u00e8ixer contradiccions.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Error 4. Oblidar el manteniment del r\u00e8gim<\/h3>\n<p style=\"margin:0 0 16px;\">Optar correctament \u00e9s nom\u00e9s l\u2019inici. Durant els anys d\u2019aplicaci\u00f3 cal mantenir condicions, declarar amb el model adequat i comunicar canvis quan pertoqui.<\/p>\n<h2 id=\"graciacalbet-llei-beckham\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Com et pot ajudar Gr\u00e0ciaCalbet<\/h2>\n<p style=\"margin:0 0 16px;\">A Gr\u00e0ciaCalbet assessorem professionals despla\u00e7ats, directius, emprenedors, inversors i fam\u00edlies internacionals que volen traslladar-se a Espanya amb una estrat\u00e8gia fiscal documentada. El nostre enfocament combina <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/\">dret fiscal<\/a>, <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-internacional\/\">fiscalitat internacional<\/a>, assessorament legal i gestoria integrada.<\/p>\n<p style=\"margin:0 0 16px;\">Podem ajudar-te a revisar requisits, preparar documentaci\u00f3 del Model 149, comparar el r\u00e8gim especial amb l\u2019IRPF ordinari, analitzar stock options, bonus, rendes estrangeres, fam\u00edlia, patrimoni i coordinar la part fiscal amb contractes, resid\u00e8ncia i inversi\u00f3.<\/p>\n<p style=\"margin:0 0 16px;\">Tamb\u00e9 connectem aquests casos amb la nostra <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesoria-fiscal-extranjeros\/\">assessoria fiscal per a estrangers<\/a> i l\u2019<a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/especialidad\/internacional\/\">\u00e0rea internacional<\/a> quan el trasllat inclou fam\u00edlia, immobles, societats, inversi\u00f3 estrangera o estructures patrimonials.<\/p>\n<div style=\"position:relative;margin:clamp(28px,6vw,44px) 0;padding:clamp(26px,6vw,42px);background:#000;color:#fff;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-6%;bottom:-18%;width:min(520px,82vw);max-width:none;opacity:.12;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent-alt.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,280px),1fr));gap:clamp(18px,5vw,34px);align-items:end;\">\n<div>\n<p style=\"margin:0 0 10px;color:#fff;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">GR\u00c0CIACALBET<\/p>\n<p style=\"margin:0;color:#fff;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(28px,6vw,44px);line-height:1.02;font-weight:600;\">Revisi\u00f3 fiscal abans d\u2019optar per la Llei Beckham<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 18px;color:#f3f3f3;line-height:1.62;\">Si et desplaces a Espanya en 2026, revisa requisits, models, documentaci\u00f3 i cost fiscal abans de presentar l\u2019opci\u00f3.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#ffffff;color:#000;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Sol\u00b7licitar consulta<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:transparent;color:#fff;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-internacional\/\">Veure fiscalitat internacional<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"preguntes-frequents\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Preguntes Freq\u00fcents (FAQs)<\/h2>\n<div style=\"margin:0 0 clamp(32px,7vw,48px);border-top:1px solid #000;\">\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Qu\u00e8 \u00e9s la Llei Beckham a Espanya en 2026?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">\u00c9s el r\u00e8gim fiscal especial de l\u2019article 93 de la Llei de l\u2019IRPF per a treballadors, professionals, emprenedors i inversors despla\u00e7ats a Espanya. Permet tributar amb regles especials de l\u2019IRNR si es compleixen requisits.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Quin model es presenta per sol\u00b7licitar la Llei Beckham?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">La comunicaci\u00f3 clau \u00e9s el Model 149. Abans de presentar-lo, l\u2019Ag\u00e8ncia Tribut\u00e0ria indica que s\u2019ha d\u2019aportar la documentaci\u00f3 necess\u00e0ria. Despr\u00e9s, si el r\u00e8gim aplica, la declaraci\u00f3 anual sol ser el Model 151.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>El Model 150 continua aplicant en 2026?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">El Model 150 encara existeix, per\u00f2 queda vinculat a contribuents que van optar abans de l\u20191 de gener de 2015. Per a un trasllat actual en 2026, el model habitual \u00e9s el 151.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Els teletreballadors poden aplicar la Llei Beckham?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Poden existir sup\u00f2sits de treball a dist\u00e0ncia que encaixin, per\u00f2 no \u00e9s autom\u00e0tic. Cal revisar activitat, ocupador o clients, causa del despla\u00e7ament, resid\u00e8ncia pr\u00e8via i documentaci\u00f3.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Sempre conv\u00e9 acollir-se a la Llei Beckham?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">No. Salari, bonus, accions, rendes estrangeres, fam\u00edlia, patrimoni, deduccions, convenis de doble imposici\u00f3 i durada prevista poden canviar la conclusi\u00f3.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Gr\u00e0ciaCalbet pot revisar el meu cas abans d\u2019optar?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">S\u00ed. Podem revisar resid\u00e8ncia pr\u00e8via, causa del despla\u00e7ament, contracte, activitat, fam\u00edlia, stock options, rendes estrangeres, patrimoni, documentaci\u00f3 del Model 149 i comparaci\u00f3 amb l\u2019IRPF ordinari.<\/p>\n<\/details><\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Una guia BOFU per valorar si el r\u00e8gim fiscal especial de treballadors, professionals, emprenedors i inversors despla\u00e7ats a Espanya encaixa amb el teu trasllat abans de presentar documentaci\u00f3 davant Hisenda.<\/p>\n","protected":false},"author":1,"featured_media":4971,"comment_status":"","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5515","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5515","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/comments?post=5515"}],"version-history":[{"count":0,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5515\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/4971"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=5515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=5515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=5515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}