A short introduction to the NTTR: Spain’s Gateway to Tax Efficiency for Expats

The Spanish Special Regime for New Temporary Tax Residents (“NTTR”) Widely known in the market as “The Beckham regime”, and formally referred to as, following a literal translation, “Special Tax Regime applicable to employees, independent professional contractors, entrepreneurs and investors expatriated into Spain” -no wonder the shortcut-, I have opted to have it abbreviated as the NTTR, for convenience and for lack of rights to use the famous footballer’s name. Hope it sticks, but fine if it does not! This, the NTTR, is the Spanish...

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