RDL 9/2024, enacted in December 2024 with a broad package of individual-taxation amendments, was rejected by Congress during its mandatory convalidation vote on 22 January 2025 and therefore repealed retroactively. The net effect is that the tax rules in force before December 2024 (including the Beckham Law as constituted under the 2023 Startups Law) remained unchanged. A political signal of the Sánchez coalition's fragility during this period.
Beckham Law beneficiaries and other individual-tax regimes potentially affected by RDL 9/2024.
Primary: BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗
Corroborating: Agencia Tributaria (Spanish Tax Authority) ↗
Verified 2026-04-19 · methodology · report a correction