Beckham Law: pay a flat 24% for up to six years.
Spain's special tax regime for people who move here to work can save you a lot of money, but only if you apply on time and qualify. We check your case and file the application for you.
- 24% on employment income up to €600,000 (47% above)
- The year you arrive + the next five
- No Spanish tax residency in the previous 5 years
- Apply within 6 months (form 149)
More people than you think, since 2023.
The Startups Law widened the regime. You may qualify if you move to Spain as:
Employee
Hired by a Spanish company, or posted to Spain by your foreign employer.
Remote worker
Working remotely for a foreign company from Spain, for example with the digital nomad visa.
Company director
Appointed director of a company, subject to limits on your shareholding in some cases.
Entrepreneur
Starting an innovative business activity in Spain.
Highly qualified professional
Providing services to startups or carrying out training, research or R&D activities.
Family members
Your spouse and children under 25 (or with a disability) can also apply, each meeting their own requirements.
Professional athletes are excluded. Each profile has specific requirements: we check yours before applying.
From arrival to your first return.
We check your case
Your previous residency, your type of work and contract, and whether the regime actually saves you money compared with the ordinary system.
We apply on time
We prepare the supporting documents and file form 149 with the tax office within six months of your Social Security registration or start of activity.
We file every year
Instead of the ordinary tax return (form 100), you file form 151 each year. We prepare it for you for as long as the regime lasts.
Beckham Law FAQs
Is it always worth it?
Not always. With moderate salaries, or if you have family deductions or foreign income that a treaty already protects, the ordinary system can be better. That's why we compare both before applying.
What happens if I miss the six-month deadline?
The deadline is strict: if it passes, you can no longer opt in. If you're about to move or have just arrived, talk to us now.
Is my foreign income taxed in Spain?
Under the regime, as a general rule you are taxed in Spain mainly on Spanish-source income, while employment income is taxed in Spain wherever it comes from. Each type of income needs to be checked individually.
Can I leave the regime later?
Yes, you can renounce it, but you cannot come back into it afterwards. We help you decide if that ever makes sense.
Moving to Spain? Talk to us first.
We check if you qualify and how much you'd save, with a fixed quote for the application.
General information based on article 93 of the Spanish Income Tax Act as amended by Law 28/2022 (Startups Law). It does not replace advice on your specific case.