Beckham Law: Tax Benefits for Foreign Workers

Spain has become one of the most attractive destinations for international professionals and entrepreneurs thanks to a combination of quality of life, global connectivity, and—most importantly—strategic tax incentives. One of the most notable is the Beckham Law, a special tax regime that allows inbound workers to be taxed as non-residents, benefiting from a reduced tax rate and favorable treatment of foreign income.

 

What is the Beckham Law and how does it benefit foreigners?

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.

How does the Beckham Law reduce personal income tax (IRPF)?

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:

• Foreign income is not subject to Spanish tax.
• Double taxation is avoided.
• International tax planning is optimized.

This framework is ideal for expatriate workers with international income or complex asset structures.

Beckham Law advantages for freelancers

Recent reforms have extended eligibility to freelancers and self-employed professionals, provided certain requirements are met. Eligible profiles include freelancers, consultants, digital entrepreneurs

How does the Beckham Law affect self-employed professionals?

Key benefits:

• Flat 24% income tax rate up to €600,000.
• Exemption from taxation on foreign income.
• Possible exemption from filing Modelo 720 (foreign asset declaration), in some cases.

This makes Spain a very attractive destination for the global freelance workforce.

Tax implications of the Beckham Law

How does the Beckham Law affect athletes?

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.

What are the tax implications for digital nomads?

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.

Requirements for the Beckham Law in 2025

To qualify for the Beckham Law in 2025, you must meet the following conditions:

• You must not have been a Spanish tax resident in the past five years.
• You must relocate due to a job offer, entrepreneurial activity, or self-employment.
• You must apply for the regime within six months of registering with Social Security or starting your activity.
• You must not operate through a permanent establishment in Spain.

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.