🇪🇸 A Unique Tax Regime for Foreigners Moving to Spain
Spain’s Beckham Law — officially known as the Régimen fiscal de impatriados — allows certain foreigners who move to Spain to be taxed only on their Spanish-source income, instead of their worldwide income. It also provides a reduced flat tax rate, making it extremely attractive to expats.
Originally designed to attract highly skilled workers (and famously named after David Beckham), this regime has become one of the most important tax tools for international professionals relocating to Spain.
đź‘Ą Who Can Benefit from the Beckham Law?
To qualify, you must:
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Be moving to Spain due to an employment contract, company transfer, or startup/freelance activity
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Not have been a Spanish tax resident in the last 5 years
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Apply within 6 months of registering with Spanish Social Security or as self-employed
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Intend to reside in Spain for work, not just passive income
âś… Good candidates include:
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Foreign employees hired by Spanish companies
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Remote workers relocated by foreign employers
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Entrepreneurs under the Startup Law
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Executives and professionals in international roles
đź’° Key Tax Benefits of the Beckham Law
| Benefit | Details |
|---|---|
| Flat income tax rate | 24% on Spanish-source income up to €600,000/year |
| No tax on foreign income | For most income earned outside Spain |
| Validity period | Up to 6 consecutive tax years |
| Exemptions | Wealth tax, Model 720 and crypto reporting often reduced or avoided |
⚠️ Note: Capital gains from foreign asset sales and some foreign pensions may still be taxed in Spain — expert legal review is essential.
đź“„ Required Documents & Application Process
Applying for the Beckham Law requires precision and timing. You must submit:
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NIE certificate
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Employment or relocation contract
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Social Security registration
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Completed Modelo 149 application
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Copy of passport and proof of address
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Power of attorney (if filing via a lawyer)
⏳ Deadline: 6 months from the start of employment or registration with Social Security
🧾 Ongoing Obligations
Once accepted, you’ll:
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File annual income tax returns (Modelo 151)
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Continue paying taxes only on Spanish-source income
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Be excluded from the obligation to file Modelo 720 in most cases
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Must not carry out independent business activity unless approved via Startup Law
đź’Ľ Who Should Avoid the Beckham Law?
You may want to avoid it if:
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Most of your income is already Spanish-source
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You need to deduct foreign losses or business expenses
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You’re planning to apply for permanent residency or nationality (as this tax regime limits tax ties to Spain)
⚖️ How a Tax Lawyer Can Help
Our lawyers will:
âś… Evaluate your eligibility
âś… File the full Beckham Law application on your behalf
âś… Ensure no missed deadlines
âś… Help you transition into or out of the regime safely
âś… Keep your filings compliant for all 6 years
đź“ž Speak to a Beckham Law Specialist in Spain
This tax regime can save you tens of thousands in taxes — if used properly. Errors or late filings can lead to rejection or legal risk.
👉 Contact us today to speak with a tax lawyer about the Beckham Law in Spain.