
Joint account agreement or irregular partnership
The Provincial Court (AP) of Jaén confirmed the nullity of a joint account agreement signed in August 2015, on the grounds that it concealed an
The Beckham Law—a colloquial name for the special tax regime for inbound workers—allows individuals who relocate to Spain for professional reasons to pay taxes only on income earned in Spain, applying a flat rate of 24% up to €600,000, and 47% on any excess.
This regime is particularly attractive for executives, entrepreneurs, freelancers, and highly skilled professionals, as it offers greater tax efficiency for up to six years.
On a global scale, tax incentives have become a key tool for attracting talent and capital. Governments around the world are designing tailored regimes for mobile professionals, entrepreneurs, digital nomads, and tech companies.
Spain is strategically positioning itself within this trend through mechanisms such as the Beckham Law, which strengthens its appeal over other jurisdictions. This not only enhances the country’s competitiveness but also provides legal certainty and fiscal stability for those choosing to move their tax residence.
One of the main advantages of the Beckham regime is the flat tax rate, which is considerably lower than the progressive rates under the general tax system.
Additionally:
This framework is ideal for expatriate workers with international income or complex asset structures.
Recent reforms have extended eligibility to freelancers and self-employed professionals, provided certain requirements are met. Eligible profiles include freelancers, consultants, digital entrepreneurs
Key benefits:
This makes Spain a very attractive destination for the global freelance workforce.
The Beckham Law was initially created to attract professional athletes. Although the tax treatment for athletes has evolved, some sports professionals can still benefit under certain conditions, particularly if they have not previously been tax residents in Spain.
The Beckham Law aligns with recent legislation, such as the Startup Law, which facilitates residency and tax advantages for digital nomads and remote employees of foreign companies.
If you’re working remotely from Spain for a foreign employer, you may qualify for this special regime, as long as the specific requirements are met.
To qualify for the Beckham Law in 2025, you must meet the following conditions:
In an increasingly competitive global tax environment, the Beckham Law is a key tool for attracting qualified talent, investment, and professional activity to Spain. However, its application requires individualized analysis, tax strategy, and strict compliance with all legal and administrative requirements.
At Seegman, we provide comprehensive advice to foreign investors, professionals, and entrepreneurs to help them take full advantage of Spain’s legal and tax benefits. Our expertise in international taxation and global mobility allows us to design tailored solutions with legal certainty and strategic vision.
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