If you are relocating to Spain to work, or your company is considering bringing someone in from abroad, you have probably already heard of the Beckham Law. We help you determine whether you meet the requirements to opt into the regime, exercise the option within the deadline, and assess whether it is genuinely worth it.
Flat rate on employment income up to €600,000
Maximum duration of the regime
Strict deadline to apply (Form 149)
Why is it called that?
The regime was introduced in Spain with effect from 2004, coinciding with David Beckham’s arrival at Real Madrid in 2003, and came to be popularly known as the ‘Beckham Law’. It is currently governed by Article 93 of the Personal Income Tax Law under the name of the special tax regime for workers, professionals, entrepreneurs and investors relocated to Spanish territory.
The most significant recent reform came from Law 28/2022 on fostering the start-up ecosystem (the Start-Up Law), effective from 1 January 2023: it reduced the required period of prior non-residence from ten to five years, extended the regime to international teleworkers, removed the participation cap for company directors (except in asset-holding entities), and for the first time allowed it to be extended to the taxpayer’s family members.
The advantage in numbers
Imagine you earn €120,000 gross per year working in Spain.
| General regime | Beckham Law | |
|---|---|---|
| Applicable rate | Progressive state and regional tax scale | 24% up to €600,000 (47% on the excess) |
| Foreign passive income | As a general rule, worldwide income is taxable in Spain | As a general rule, foreign-source income is not taxable in Spain |
| Salary paid by a foreign company | Taxable in Spain | Fully taxable in Spain as well |
As a general rule, foreign-source income other than employment income, such as certain dividends, interest or capital gains, falls outside Spanish taxation under this regime. By contrast, employment income obtained while the regime applies is deemed obtained in Spain under the regime’s specific rules.
Can you qualify?
Not having been a Spanish tax resident during the five tax periods before relocating (Art. 93.1.a PIT Law). The count runs on full tax periods, not calendar years.
Relocating to Spain for one of the reasons set out in the law (Art. 93.1.b PIT Law) — simply moving is not enough.
Not obtaining income that would qualify as obtained through a permanent establishment in Spain, except in the cases expressly provided for certain entrepreneurial activities and for highly qualified professionals.
What if I’m Spanish? The Beckham Law is not only for foreigners. Anyone — Spanish or of any other nationality — can qualify if they meet the requirements. What matters is not having been a Spanish tax resident during the five tax periods preceding the relocation, not your passport.
Qualifying circumstance
A contract with an employer established in Spain, or a relocation ordered by the employer under an assignment letter.
Performing their work remotely from Spain exclusively through computer, telematic and telecommunication means. The law expressly covers workers who hold the visa for international telework.
Appointment as director of a Spanish company. There is no shareholding limit, except where the entity qualifies as an asset-holding entity, in which case the shareholding may not result in its classification as a related party under Article 18 CIT Law.
An economic activity qualified as entrepreneurial (Law 14/2013), backed by a favourable ENISA report.
Services to start-ups or R&D&I activities, where these represent more than 40% of total income.
The spouse and children under 25 (or of any age in the case of disability) may qualify or, where there is no marriage, the parent of the children.
Tax treatment
| Type of income | Beckham Law | General regime |
|---|---|---|
| Employment income (up to €600,000) | 24% (flat rate) | General scale: up to 47%* |
| Employment income (> €600,000) | 47% | 47% (maximum marginal rate) |
| Dividends, interest and capital gains from Spanish sources | 19% / 21% / 23% / 27% / 28% / 30% depending on the tax bracket | Same savings income tax scale |
| Foreign-source income | Not subject to tax | Included in the taxable base (worldwide income) |
* May be higher depending on the Autonomous Community. Taxpayers under the regime remain Personal Income Tax taxpayers and may obtain a Spanish tax residence certificate. The application of Double Tax Treaties and the treatment of income obtained in other countries must be analysed based on the relevant treaty and the circumstances of each case.
Wealth and reporting obligations
Extension to family members
Until 2023, the person who came to work was taxed at 24%, but their partner and children paid like any other resident. The Start-Up Law introduced Article 93.2 of the PIT Law to fix that.
This requirement is assessed on a tax-period-by-tax-period basis. If the aggregate taxable bases of the family members applying the regime are equal to or higher than the taxable base of the main taxpayer, the associated taxpayers are jointly excluded from the regime for that tax period.
Deadlines and duration
| 6 months | From the start of the activity in Spain (generally, registration with the Social Security system) to file Form 149. If the deadline expires without exercising the option, the right is definitively lost for that tax period, with no extension or possibility of rectification (Art. 116 RIRPF). Family members have their own deadline to exercise the option, determined by reference to their entry into Spain and the deadline applicable to the main taxpayer. |
| 6 years | Maximum duration: the tax period in which the change of residence takes place plus the following five tax periods (Art. 93.1 LIRPF, final paragraph). |
| Nov–Dec | The only period in which the regime may be voluntarily renounced, with effect from the following tax year. The renunciation is irrevocable, so it is advisable to review its suitability each year (Art. 119 RIRPF). |
| 1 month | Deadline for notifying, through Form 149, any subsequent exclusion from the regime due to failure to comply with the requirements (Art. 120 RIRPF). A change of employer does not automatically result in exclusion if the new situation continues to meet the applicable requirements. |
Documentation by profile
Employment contract or assignment letter; evidence of the relocation if the employer is foreign.
International telework visa or equivalent permit; a contract specifying the service is performed from Spain.
Documentation evidencing that the activity qualifies as entrepreneurial and the corresponding authorisation, in accordance with the applicable rules.
Deed of appointment or certification from the competent body; in asset-holding entities, evidence the stake does not create a related-party status (Art. 18 CIT Law).
Evidence of the highly qualified nature of the services and, where relevant, the 40% income threshold.
Documentation of the family relationship and of relocating together or within the first period the regime applies.
Is it worth it?
The Beckham Law is not automatically advantageous for everyone. It makes more sense the more of these situations apply to you.
On the other hand: the special regime does not allow the employment income allowance, the personal and family minimum, or regional deductions — worth weighing carefully if you have significant family responsibilities.
Why Seegman
Whether the regime is worthwhile has to be assessed case by case: it depends on the type of income, country of origin and destination Autonomous Community. We support you from the initial assessment through to filing Form 149 and the annual return via Form 151. Where the relocation also requires immigration advice, we coordinate the tax analysis with our International Mobility team.
We assess whether the regime is worthwhile based on your income level, wealth and the source of your income.
We prepare and file Form 149 within the strict six-month deadline.
We review each year whether keeping the regime still makes sense and manage the return via Form 151.
A full analysis of the regime — legal framework, requirements, taxation, procedure and suitability factors — written with advisers in mind too.
Frequently asked questions
Professional athletes subject to the special employment relationship governed by Royal Decree 1006/1985 are expressly excluded from the regime.
Carrying out a self-employed activity does not, by itself, give access to the regime. However, since 2023 certain entrepreneurs and highly qualified professionals may qualify if they carry out the activities expressly provided for in the law and meet the other requirements.
Not necessarily. What matters is that your new situation continues to meet the legal requirements, not that you stay with the same employer. A definitive termination with no new qualifying activity can trigger exclusion.
Their treatment depends on, among other factors, the grant date, the vesting period, the time of exercise and the countries in which the services were performed. Where part of the right accrued before relocating to Spain, it may be necessary to determine what proportion is subject to the regime.
Using Form 151, specific to this regime, rather than Form 100 used under the general regime.
Yes. Since the 2023 reform, certain workers who perform their work remotely from Spain exclusively through computer, telematic and telecommunication means may qualify, provided they meet the other requirements of the regime. The law expressly covers those holding the visa for international telework.
Tell us about your situation and we’ll let you know, with no obligation, whether the Beckham Law is worthwhile and how to apply for it in time.
This content is for advertising and general informational purposes only. For professional legal advisory services, please contact the firm directly through the designated specialist contacts. Seegman refers to Seegman Servicios Jurídicos, S.L.P., NIF B88144852.
