Optimize your taxes when moving to Spain
Reduce your tax burden to 24% income tax for 6 years with the special regime for expats. We guide you through the entire process.
Benefits
Beckham Regime Advantages
Discover the main tax benefits of this special regime
Fixed 24% rate
You'll pay 24% on the first €600,000 of employment income instead of the progressive general rate
Up to 6 years
You can benefit from the regime during the year of residence change and the following 5 years
Foreign income exempt
You'll only pay taxes on Spanish-sourced income, with foreign income being exempt
Legal certainty
Regime backed by specific regulations and established case law
What is it?
Special Tax Regime for Expats
The Beckham Law is a special tax regime designed to attract international talent to Spain.
It allows professionals who transfer their residence to Spain to be taxed as non-residents for a maximum period of 6 years, applying a fixed rate of 24% on employment income obtained in Spain.
This regime represents significant tax savings compared to the general progressive income tax scale, which can reach up to 47% in some autonomous communities.
Requirements
Can you apply for the Beckham Law?
Check if you meet the necessary requirements to benefit from this regime
1. Not having been a tax resident in Spain
requirements.keyLabelYou must not have been a tax resident in Spain during the 10 years prior to the transfer
2. Transfer for work reasons
The move to Spain must occur as a result of an employment contract, appointment as director, or start of economic activity
3. Become a tax resident in Spain
requirements.keyLabelYou must acquire tax residence in Spain according to income tax criteria (more than 183 days per year or center of economic interests)
4. Work performed in Spanish territory
requirements.keyLabelWork must be effectively performed in Spain for a company or entity established in Spanish territory
5. Application within deadline
You must submit the application within 6 months following the start of your work activity in Spain
Not sure if you meet the requirements? We can help you evaluate
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Who can benefit?
Professional profiles that typically apply for the Beckham regime
International executives
Multinational executives who transfer their residence to Spain to occupy high-responsibility positions
Tech professionals
Developers, engineers and technology specialists joining Spanish companies or startups
Financial sector
Financial sector professionals, investment banking and asset management moving to Spain
Consultants and advisors
Strategic consultants and specialized advisors providing services from Spain
Entrepreneurs
Startup founders and business owners establishing their economic activity in Spain
Researchers
R&D professionals and academics joining Spanish centers
Comparison
Real tax savings with the Beckham Law
Compare how much you'd pay with general income tax versus the Beckham regime
| Annual income | General Income Tax | Beckham Law | Annual savings |
|---|---|---|---|
| 60.000 € | 14.910 € 24,85% | 14.400 € 24% | 510 € -3,4% |
| 100.000 € | 32.010 € 32,01% | 24.000 € 24% | 8.010 € -25% |
| 150.000 € | 54.760 € 36,51% | 36.000 € 24% | 18.760 € -34,3% |
| 200.000 € | 77.510 € 38,76% | 48.000 € 24% | 29.510 € -38,1% |
| 300.000 € | 123.010 € 41,00% | 72.000 € 24% | 51.010 € -41,5% |
General Income Tax (Progressive scale)
- • Rates from 19% to 47% depending on brackets
- • Worldwide income taxation
- • Complex tax return
- • Limited deductions and reductions
Beckham Law (Fixed 24% rate)
- • Fixed 24% rate up to €600,000
- • Only Spanish-sourced income
- • Simplified tax return
- • Significant tax savings
Approximate calculations based on current legislation. Consult your specific case.
Process
How we help you apply for the Beckham Law
Complete advisory and processing service
Feasibility analysis
We evaluate your personal case and verify compliance with all requirements
- Review of your personal and professional situation
- Verification of legal requirements
- Estimation of potential tax savings
Tax planning
We design the optimal strategy to maximize regime benefits
- Employment structure planning
- Income and assets optimization
- Coordination with other tax regimes
- Implementation timeline
Documentation preparation
We collect and prepare all necessary documentation for the application
- Collection of supporting documents
- Preparation of contracts and agreements
- Tax residence certificates
Submission to Tax Authority
We manage the formal submission of your application to the Tax Agency
- Electronic submission of form 149
- Attach supporting documentation
- Registration tracking
Follow-up and resolution
We track your file and handle any requirements
- File status monitoring
- Response to Tax Authority requirements
- Submission of additional documentation
Ready to start?
Request a free consultation and we'll explain your particular case
Request consultationWhy choose us
Beckham Law Experts
15 years of the founding partner's experience advising on international taxation and expat regime
of approved applications
founding partner's track record
vs general income tax
from consultation to submission
Frequently asked questions
Questions about the Beckham Law
Answers to the most common questions about the expat regime
Have more questions about your particular case?
Contact an expertContact
Request your free consultation
Tell us about your case and we'll advise you on your eligibility and the process
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