{"id":19778,"date":"2026-06-03T10:36:57","date_gmt":"2026-06-03T10:36:57","guid":{"rendered":"https:\/\/seegman.com\/what-is-the-beckham-law-and-should-you-apply-for-it\/"},"modified":"2026-06-03T11:39:04","modified_gmt":"2026-06-03T11:39:04","slug":"what-is-the-beckham-law-and-should-you-apply-for-it","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/what-is-the-beckham-law-and-should-you-apply-for-it\/","title":{"rendered":"What is the Beckham Law, and should you apply for it?"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

What is the Beckham Law, and should you apply for it?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

If you are relocating to Spain to work \u2014 or if your company is considering bringing someone in from abroad \u2014 you have probably already heard of the Beckham Law. What you may not yet know is whether it applies to you, how long you have to apply, and what happens if you miss the deadline. We explain it all here. And if you are an adviser or want to dig into the regulation, you will find our full technical guide available to download at the end.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Why it is called that<\/strong><\/h2>\n

In 2003, David Beckham’s signing for Real Madrid popularised a tax regime designed to attract international talent to Spain. The official name is far drier \u2014 \u201cspecial tax regime applicable to employees, professionals, entrepreneurs and investors relocated to Spanish territory\u201d \u2014 so the nickname stuck.<\/p>\n

What matters: this regime allows you to be taxed only on what you earn in Spain, at a flat rate of 24%<\/strong>, for six years. For someone who would pay up to 47% under the ordinary regime, the difference is very significant.<\/p>\n

The advantage in simple numbers<\/strong><\/h2>\n

Imagine you earn \u20ac120,000 gross per year working in Spain:<\/p>\n\n\n\n
General regime<\/p>\n

up to 47%<\/strong><\/p>\n

Progressive rates on worldwide income (or more depending on the Autonomous Community)<\/td>\n

Beckham Law<\/strong><\/p>\n

24%<\/strong><\/p>\n

Flat rate \u00b7 Foreign passive income not taxed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n\n\n\n
And there’s more: <\/strong>if you have savings, investments or property outside Spain, you do not have to declare them or pay tax on them while you are under this regime. That includes dividends from foreign companies, interest on overseas accounts or gains on investments outside Spain. That said: your salary is taxed in full in Spain even if it is paid by a foreign company, because all employment income is deemed to be obtained in Spain under this regime.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

Can you qualify? The three basic requirements<\/strong><\/h2>\n

To apply for the Beckham Law you must meet these three conditions simultaneously:<\/p>\n