Apply for the Beckham Law in Spain
Moving to Spain for work or another qualifying activity? We review your eligibility and filing deadline, prepare the supporting documentation and Model 149 application, and advise on the tax compliance that follows if the regime applies.
English & Spanish · Madrid-based · Cross-border tax adviceThe regime at a glance
A special tax regime, not simply a 24% rate
A qualifying taxpayer remains an IRPF taxpayer, but the tax is calculated under the special rules of Article 93. All employment income obtained during the regime is treated as Spanish-source income for these purposes.
Under the special regime, the relevant taxable base is generally taxed at 24% up to €600,000 and 47% on the excess. Ordinary IRPF rates vary by income and Autonomous Community. Foreign-source non-employment income may fall outside Spanish taxation under the regime, but the result depends on the legal classification and source of each item of income.
Who can qualify
The regime is available only when the move to Spain is connected with one of the qualifying circumstances in the law. The route matters because the supporting evidence and technical conditions are different in each case.
Employees and qualifying remote workers
This includes qualifying employment with an employer in Spain, employer-ordered assignments and remote employment performed from Spain using exclusively computer, telematic and telecommunications systems.
Company directors
A move connected with becoming a director of an entity can qualify. If the company is a patrimonial entity, the director's participation must not create a related-party relationship under the Corporate Income Tax rules.
Qualifying entrepreneurs
An entrepreneurial activity may qualify where it meets the specific legal procedure and requirements applicable to entrepreneurial activity. Incorporating a company in Spain, by itself, is not enough.
Highly qualified professionals
Certain highly qualified professionals providing services to qualifying start-ups, or carrying out qualifying training, research, development or innovation activities, can enter the regime subject to the statutory conditions.
Key restrictions to check before applying
- You must not have been Spanish tax resident in any of the five tax periods preceding the year of the move.
- Professional athletes under the special employment relationship are excluded.
- For directors of patrimonial entities, the shareholding must remain below the related-party threshold applicable under Spanish corporate tax rules.
- Income attributable to a Spanish permanent establishment is generally incompatible with the regime, except for the specific entrepreneurial and highly qualified professional routes permitted by law.
Family members may also qualify
Since 2023, qualifying spouses, certain children and, where there is no marriage, the other parent may also opt for the regime if the statutory conditions for associated taxpayers are satisfied. Their eligibility and filing deadlines must be reviewed separately.
Where applications need closer analysis
The filing itself is only part of the work. Foreign entities, social security documents, director appointments and the legal nature of the activity can determine whether the qualifying route is actually sustainable.
LLCs and other foreign entities
A foreign entity is classified under Spanish tax principles. A US tax election does not by itself determine how Spain will characterise the entity or the income. The structure should be analysed before relying on the regime.
Employer of Record arrangements
EOR structures require a factual review of the legal employer, labour relationship and social security position. The existence of an EOR does not, by itself, prove that the requirements of Article 93 are met.
A1 forms and Certificates of Coverage
Where home-country social security legislation continues to apply, the supporting documentation is relevant to both the application and the filing deadline. The six-month period is linked to the start date shown in the applicable social security documentation.
Timing and causation matter
The move to Spain must be connected with the qualifying circumstance relied upon. For directors, the chronology of the move, appointment and start of activity should therefore be coherent and documented.
Entrepreneurial activity is a defined legal route
The regime does not automatically apply because a founder incorporates a Spanish company. The entrepreneurial route requires the specific legal classification and supporting procedure contemplated by the legislation.
Employment, management and ownership must be distinguished
Where the same person is employee, director or significant shareholder, the legal nature of the relationship and the route relied upon should be analysed separately rather than assumed from the contract label alone.
Points to understand before opting in
The Beckham Law changes the way Spanish tax is calculated. It should be compared with ordinary IRPF using the taxpayer's actual salary, family position, investments, foreign entities and expected sources of income.
Employment income is treated as Spanish-source
During the regime, all employment income obtained by the taxpayer is treated as obtained in Spain for Article 93 purposes, even where the employer or work has an international connection.
Foreign income must be classified item by item
Foreign dividends, interest, capital gains, pensions, business income and distributions from foreign entities can follow different rules. “Foreign income” is not a single tax category.
Wealth Tax follows a real-obligation basis
Article 93 taxpayers are subject to Spanish Wealth Tax by real obligation, so the Spanish situs of assets and rights remains relevant.
Ordinary IRPF assumptions do not automatically carry over
The special regime uses its own calculation rules. Ordinary deductions, allowances and exemptions should not be assumed to apply unless the special regime expressly allows them.
How we handle the application
The objective is to identify the correct qualifying route, calculate the filing deadline and submit the option with the documentation that supports the facts relied upon.
Eligibility and deadline review
We identify the qualifying route, prior Spanish residence history and the date from which the six-month period is counted.
Document review
We review the employment, assignment, social security, director or activity documentation relevant to the application.
Model 149 filing
We prepare the supporting submission and file the option electronically with the Spanish Tax Agency within the applicable deadline.
Ongoing tax compliance
Where instructed, we assist with annual Model 151 filings and changes in circumstances that may affect continued application of the regime.
Common questions
How long do I have to apply for the Beckham Law?
The maximum period is six months from the date of commencement of the activity shown in the Spanish Social Security registration or, where home-country social security legislation continues to apply, in the supporting documentation. If Spanish Social Security registration is not required, the relevant documented start date is used.
Can remote workers and digital nomads qualify?
Remote employees can qualify where the statutory employment conditions are met, and the law expressly contemplates employees holding Spain's international telework visa. A self-employed person does not qualify merely because they hold a Digital Nomad Visa; a separate entrepreneurial or highly qualified professional route would need to be established.
What happens if I miss the six-month deadline?
The option must be exercised within the statutory deadline. Once that period has expired, eligibility cannot be assumed simply because the substantive conditions were otherwise met. Any later relocation would have to be analysed as a new case, including the five-prior-tax-period non-residence requirement.
Is all foreign income exempt from Spanish tax under the regime?
No. All employment income obtained during the regime is treated as Spanish-source income. Other foreign-source income may fall outside Spanish taxation under the special rules, but the answer depends on the type of income, its source and the legal classification of any foreign entity or activity involved.
Can family members also use the regime?
Potentially. Since 2023, certain spouses, children and, where there is no marriage, the other parent can opt as associated taxpayers if the specific statutory requirements are met. Their position must be reviewed and filed individually.
What if I change jobs or my circumstances change after opting in?
There is no universal statutory “three-month safe harbour” that should be relied upon for every case. A job change, dismissal, director appointment or change in activity should be reviewed promptly to determine whether the conditions for the regime continue to be met and whether any communication to the Tax Agency is required.
Check your eligibility
Tell us briefly how you are moving to Spain, your employment or activity route and the relevant start dates. We will identify the points that need to be reviewed before an application is filed.
The six-month filing period is strict.
Confirm the qualifying route and deadline before relying on the regime.