Beckham Law Spain: Regime Applications
Spain’s special tax regime for inbound workers, known as the Beckham Law. Instead of being taxed as an ordinary resident on worldwide income at progressive rates of up to 47% or more, qualifying new residents are taxed broadly as non-residents: a flat rate on Spanish employment income and most foreign income left outside the Spanish tax net. For clients arriving from the Gulf, it is often the most valuable decision of the whole move.
Registration and ongoing compliance for freelancers and companies.
Check my eligibilityWho can use it
- Employees moving under an employment contract with a Spanish employer, or remote workers under the Digital Nomad route.
- Company directors — without a 25% or greater stake, unless the company is not an asset-holding entity.
- Entrepreneurs carrying out an innovative activity with a favourable ENISA report.
- Highly qualified professionals working for startups or in R&D and innovation.
What’s included
- Eligibility check before you move: prior residence history, the type of contract or activity and your shareholding.
- Preparation and filing of Form 149 inside the six-month window.
- Follow-up until the Tax Agency confirms the regime.
Not included
- Personal tax planning and annual personal income tax returns.
- The overseas assets declaration (Form 720).
- Sworn translations, apostilles and legalisations of documents.
- Government fees and administrative charges (tasas).
How we work
- 01 · Initial assessment. We check eligibility before you move: prior residence history, the type of contract or activity and your shareholding.
- 02 · Strategy and document map. The documents that prove your employment, directorship or entrepreneurial activity, and the date from which the six-month window runs.
- 03 · Preparation and filing. Form 149 filed inside the six-month window, which cannot be reopened.
- 04 · Confirmation of the regime. Follow-up with the Tax Agency until the regime is confirmed.
- 05 · Obligations and renewals. We tell you the conditions you must keep to stay in the regime for the year of arrival and the following five.
What it means in practice
- Salary from the Spanish job taxed at 24% up to €600,000, instead of the progressive scale.
- Dividends, interest and gains from assets outside Spain generally not taxed in Spain during the regime.
- Spanish-source dividends, interest and gains taxed at the regime’s specific rates.
- No obligation to file the overseas assets declaration (Form 720); wealth tax, where it applies, only on assets located in Spain.
Common pitfalls
- Missing the six-month deadline, which cannot be fixed afterwards.
- Arriving before the employment or activity is in place, or holding a disqualifying stake in the employer.
- Assuming Non-Lucrative residents qualify — they do not, because the regime requires a qualifying work or business activity.
Frequently asked questions
What is the Beckham Law tax rate?
24% on employment income up to €600,000, and 47% above that.
How long does the regime last?
The year of arrival plus the following 5 tax years.
What is the deadline to apply?
Form 149 must be filed within 6 months of registering with Spanish Social Security. The deadline cannot be reopened.
Can Non-Lucrative residents use the Beckham regime?
No. The regime requires a qualifying work or business activity, so Non-Lucrative residents do not qualify.
Which residency routes are compatible with the Beckham regime?
Those based on a qualifying work or business activity: the Digital Nomad Visa, Entrepreneur Visa and Intra-Company Transfer (ICT), among others. Non-Lucrative residents do not qualify.