Apply for the Beckham Law in Spain
Moving to Spain for work? We handle your Beckham Law application end to end — eligibility check, filing with the Spanish Tax Agency, and compliance for all 6 years the regime lasts. Filed correctly, before your 6-month window closes.
EN · ES bilingual practice — Madrid-basedThe regime at a glance
One filing, six years of difference
Without the regime, Spanish employment income is taxed on the standard progressive scale. With it, a flat rate applies up to €600,000 — for as long as you qualify.
Applies to Spanish-source employment income up to €600,000. Income above that threshold follows separate rules — cifras a confirmar por Jorge antes de publicar.
The advantage most people miss: it's not just the 24%
The flat rate only applies to your employment income. Under the regime, most other income you earn outside Spain — anything that isn't rendimiento del trabajo (employment income), such as foreign investment income — generally isn't taxed in Spain at all. For many clients, especially those with income streams outside their salary, this exclusion is worth more than the 24% rate itself.
Who can apply
The regime was built for people relocating to Spain for work — and since the 2023 reform, that definition is wider than most people think.
Employees with a Spanish contract
Moving to Spain with an employment contract from a Spanish company, without having been a Spanish tax resident in the years before.
Intra-company transfers
Relocated within your own group to a Spanish entity — a common route for executives and specialists sent to lead or set up local operations.
Remote workers, founders & digital nomads
Since the 2023 reform: remote employees of a foreign company can apply, provided that employer complies with the applicable Social Security framework for the posting, and so can founders who incorporate their company in Spain.
Company directors (non-patrimonial companies)
Appointed as administrator of a Spanish company? You can generally apply too — as long as the company carries out real economic activity and isn't a purely asset-holding "sociedad patrimonial," and the appointment is genuinely linked to your move to Spain.
Who typically cannot apply
- Anyone who was already a Spanish tax resident at any point in the 5 years before the move.
- Directors of a "sociedad patrimonial" — a company whose assets are mostly not used for a real business activity — this exclusion applies regardless of your ownership percentage.
- Freelancers applying through the Digital Nomad Visa — self-employed activity under the DNV route is excluded from the Beckham Law.
- Anyone whose activity in Spain amounts to a "permanent establishment" (a freelance or self-employed setup with a real, fixed presence here) — this needs to be avoided entirely for the regime to hold.
Where real applications get complicated
Most guides stop at the flat rate and the deadline. After 650+ Beckham Law cases, the situations below are where an application actually succeeds or fails.
US LLCs and equivalent pass-through entities
Every case is different — especially if you own a US LLC or similar pass-through entity. Spain doesn't treat a "check-the-box" election the way the US does, so a structure that looks transparent at home can look opaque here. This is where we spend the most analysis time: getting it wrong doesn't just cost you the Beckham Law, it can trigger a tax inspection and a regularization years later. This needs a proper analysis before you move, not after.
Employer of Record (EOR) arrangements
Many remote workers formalise their employment through an Employer of Record to apply for the regime. It can work — but the labour-law framework around EOR arrangements in Spain isn't fully settled yet. This is a case-by-case review, not a generic yes.
Certificates of Coverage and A1 forms
If you're applying through the employee route, a Certificate of Coverage (or an A1 form within the EU) matters — it's evidence you remain covered by your home country's social security while posted to Spain, and it only holds up if there's a genuine employment relationship behind it. One detail that catches people out: the 6-month filing window counts from the start date shown on the COC or A1 itself, not from the date you physically relocated to Spain. We handle this timing for you so there are no surprises later.
Company administrators: timing has to make sense
For administrators, we look for a real causal link between the move to Spain and the appointment. If the appointment happens locally, in Spain, disconnected from the reason you relocated, it gets complicated fast — this is one of the details that decides whether a director's application actually holds up.
Companies without real substance
A company with no real structure — no business project, just one partner invoicing consulting services — draws attention from the Spanish Tax Agency, even though it can look fine on paper at first. We've successfully advised many clients in exactly this situation, but it has to be built the right way from the start.
Majority shareholders with an employment contract
If you hold more than 25% of the company that also employs you, the nature of that relationship matters. It isn't about the old exclusion rule — it's about whether the relationship is a genuine employment relationship (relación laboral) or, given your level of control, effectively a commercial one (vínculo mercantil). That distinction can decide whether the employee route holds.
What the regime doesn't cover
No serious advice hides the trade-offs — here's what matters most for families and long-term planning.
Trade-offs to plan around
- You lose the personal and family tax allowance (mínimo personal y familiar) — relevant if you're moving with children.
- Maternity and paternity leave benefits, tax-exempt under the general regime, are not exempt under the Beckham Law.
Recent favourable update
A recent court ruling appears to recognise that you don't need to impute income (renta imputada) for your habitual residence abroad — a positive, recent development worth confirming for your specific case.
How we handle your application
The six-month window is unforgiving — most missed applications come from people who found out too late, not people who didn't qualify.
Eligibility & timing check
Free initial review of your situation and your exact filing deadline before you commit to anything.
Document preparation
We prepare and check every document the application requires, translated where needed.
Filing within your window
We file with the Spanish Tax Agency well inside your 6-month deadline — with a buffer, not against the clock.
1+5 years of compliance
We manage your annual filings for the year you arrive plus the five that follow — the regime's full run, not just the initial application.
Common questions
How long do I have to apply for the Beckham Law after moving to Spain?
You have six months, counted from your registration with Spanish Social Security or, if you're posted under a Certificate of Coverage (COC) or an A1 form, from the start date shown on that document itself — not from the date you physically relocated to Spain.
Can digital nomads and remote workers apply for the Beckham Law?
Since the 2023 reform, two routes have opened up beyond the traditional employee posting: remote employees of a foreign company, as long as that employer complies with the applicable Social Security framework for the posting, and founders who incorporate their company in Spain. Freelancers applying under the Digital Nomad Visa remain excluded from the regime — that route is self-employment, not employment.
What happens if I miss the 6-month deadline?
There is no alternative route once the six-month window has closed — the deadline is strict, with no extensions or exceptions. If you miss it, the regime is off the table for this move; it would take a future relocation to Spain, starting the clock again, to apply.
What income is excluded from the flat 24% rate?
The 24% flat rate applies to your Spanish employment income. Most other income you earn outside Spain that isn't employment income generally isn't taxed in Spain at all under the regime — see "The advantage most people miss" above.
From what income level is it actually worth applying for the Beckham Law?
As a general rule of thumb, it tends to become worth applying for from around €55,000 in gross annual income upwards. Below that, the flat 24% rate can lose out to the general regime once you factor in personal deductions and allowances you'd otherwise be entitled to — every case is different, so this is worth checking against your specific numbers before deciding.
What happens if I change jobs or I'm dismissed after applying?
If you're dismissed after applying, you generally have around three months to find new employment without losing the regime. It's worth getting in touch as soon as it happens, since the exact timing should be checked against your specific circumstances.
Check your eligibility
Tell us a little about your move to Spain — we'll reply with whether you likely qualify and what your filing deadline looks like.
Your 6-month window is running.
Let's confirm your eligibility before it closes.