Check whether Spain's Beckham regime fits your move
We review eligibility, the Model 149 deadline and the tax impact based on your move, prior residence and professional situation.
Eligibility and the final tax outcome depend on the facts, dates, income categories and documents of each case.
Benefits
Beckham Regime Advantages
Discover the main tax benefits of this special regime
Fixed 24% rate
The relevant taxable base is subject to 24% up to €600,000 and 47% on the excess; specified savings income follows a separate scale
Up to 6 years
The regime may apply in the tax year Spanish tax residence is acquired and the following five tax years, while its conditions remain met
Special source rules
Employment income is treated as Spanish-source; other income requires review by category, source and applicable treaty
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 eligible individuals who acquire Spanish tax residence after a qualifying move to apply specific non-resident income-tax rules while remaining personal income taxpayers.
Whether the regime is beneficial depends on the residence period, income categories, family circumstances, deductions, assets, social-security contributions and foreign tax paid.
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
Key requirementFor the regime applicable since 2023, you must not have been a Spanish tax resident in the five tax periods preceding the move
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
Key requirementYou 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
Key requirementThe move may arise from qualifying employment, assignment, remote work or another circumstance provided for by law
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
Consult my caseProfiles
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
Specialist advice on international taxation and Spain's inbound taxpayer regime
review based on facts and documents
using identified assumptions
based on the applicable documented date
throughout the regime
Frequently asked questions
Questions about the Beckham Law
Answers to the most common questions about the expat regime
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