What Are the Requirements of the Beckham Law? Save on Taxes When Moving to Spain

Beckham Law in Spain | Requirements and Guide

If you move to Spain for work purposes, the so-called Beckham Law can help you pay fewer taxes during your first years of residence. This regime, regulated in Article 93 of the Personal Income Tax Law (IRPF) and implemented by the Spanish Tax Agency, allows you to be taxed according to the Non-Resident Income Tax (IRNR) rules for six fiscal years (the year of the move plus the following five), with fixed rates on employment income and a more limited territorial scope of taxation.

Below, we explain step by step, with examples, whether you qualify, the benefits you obtain, and how to apply correctly.

 

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What is the “Beckham Law” and how does it work?

The Beckham Law is the informal name for the special tax regime applicable to employees, professionals, entrepreneurs, and investors relocating to Spain. Although you become a tax resident in Spain, you can opt to be taxed under IRNR rules with special provisions, while formally maintaining your IRPF taxpayer status. The application period lasts six years (year of the move + 5).

In practice, employment income is taxed at a fixed rate, and generally, only income sourced in Spain is subject to taxation during this period, with relevant particularities (e.g., certain employment and entrepreneurial income is considered Spanish-sourced and the possibility of a double taxation deduction).

Who can apply for the Beckham Law? Key requirements (2026)

You may qualify if you were not a tax resident in Spain in the previous 5 tax years and you relocate for one of the following reasons:

• Employment contract: including relocation ordered by the employer. Professional athletes are excluded (RD 1006/1985).
• International telework / digital nomad: remote activity using telematic means (includes telework visa under Law 14/2013, when applicable).
• Appointment as a company director: of a non-asset-holding entity (asset-holding entities have linking limits).
• Officially qualified entrepreneurial activity.
• Highly qualified professional: services to startups or training/R&D&I activities with a minimum remuneration threshold.

Duration: year of relocation + 5 following years (total 6). Family members (spouse/partner and children under 25 or with disabilities) can join if conditions are met, sharing the periods with the main taxpayer and within a joint taxable base limit.

Key benefits of the Beckham Law

Being taxed under non-resident rules offers a major advantage for employment income:

• Fixed tax rate of 24% on the first €600,000 per year (employment income).
• Fixed tax rate of 47% on income exceeding €600,000.

This means you pay a flat rate instead of a progressive rate like the IRPF, which increases with higher income.

For dividends and other income from equity holdings, interest, and capital gains, the applicable scale ranges from 19% to 28%:

• 19% up to €6,000
• 21% from €6,000 to €44,000
• 23% from €44,000 to €150,000
• 27% from €150,000 to €200,000
• 28% over €200,000

Additionally, this regime affects certain situations such as severance payments, which may be more favorably taxed under certain conditions. You can read more in this detailed analysis on Beckham Law taxation of severance payments.

Quick comparison: ordinary IRPF vs Beckham Law

Example to visualize differences in employment income taxation without deductions. Ordinary rates vary by region and personal circumstances. Not financial advice.

Annual gross income	Ordinary IRPF (approx., by brackets)	Beckham Law (employment)
€60,000	Progressive scale (by region)	24%
€150,000	Progressive scale (by region)	24%
€650,000	Progressive scale (by region)	24% up to €600,000 + 47% on €50,000

Fixed rates and withholding according to the Spanish Tax Agency (AEAT) special regime.

Key updates since 2023

With Law 28/2022 (Startup Law), the previous non-residency period was reduced from 10 to 5 years, and access was expanded to teleworkers, entrepreneurs, highly qualified professionals, directors (with fewer restrictions), and family members. RD 1008/2023 develops these changes.

Who cannot apply? Typical exclusion cases

• Professional athletes (special employment relationship RD 1006/1985): excluded.
• Income from permanent establishment (PE) in Spain: generally not allowed, except in specific cases (entrepreneurship or R&D&I).
• Formal non-compliance: failure to submit Model 149 on time or properly justify the relocation reason.

Requirements to apply for the Beckham Law

1. Previous non-residency: You must not have been a tax resident in Spain in the previous 5 fiscal years (was 10 years before).
2. No permanent establishment: You cannot earn income through a PE in Spain (exceptions for entrepreneurs and qualified professionals).
3. Reason for relocation: There must be a concrete reason for moving to Spain, either in the first year of applying the regime or the previous year.

First reason

Having an employment contract. This includes:

• Starting an employment relationship with a Spanish employer.
• Relocation ordered by an employer with a formal assignment letter, or remote work using IT/telecommunication tools (digital nomads). This attracts talent to Spain.

Second reason

Becoming a director of an entity. If the entity is asset-holding, participation limits apply to determine linked entity status.

Third reason

Relocation due to performing a qualified entrepreneurial activity in Spain.

Entrepreneurial activity is considered innovative with special economic interest for Spain, supported by a favorable report from the competent State Administration body. Factors such as job creation in Spain are considered.

Fourth reason

Relocation due to performing economic activity in Spain by a highly qualified professional providing services to startups or engaged in training, R&D&I activities, earning over 40% of total business, professional, and personal work income.

Application procedure

The application period is six months from the first day of activity in Spain or Social Security registration, whichever occurs first. To apply correctly, submit:

• Completed Model 149.
• Signed employment contract with a Spanish employer or documentation proving the relocation reason (assignment letter, director appointment, entrepreneurial activity).
• Certificate of tax residence in the previous country.
• Specific documentation depending on the application case (favorable report if entrepreneurial or R&D project).

Application for family members

Spouses and children under 25 or with disabilities of any age can also apply if they meet requirements:

• Move to Spain along with the primary beneficiary before or after, and before the end of the first fiscal year where the regime applies.
• Acquire tax residence in Spain.
• Not have been residents in Spain in the last 5 tax years.
• Not earn income through a permanent establishment in Spain.
• The sum of taxable bases of family members must not exceed the main applicant’s taxable base.

✅​ Want to apply for the Beckham Law?

The Beckham Law can provide significant tax savings upon moving to Spain, but requires meeting deadlines, proving relocation reasons, and planning your compensation and investments. At Adlanter, we support you from start to finish: eligibility assessment, documentation preparation, Models 030/149/151, and tax coordination with your home country.

We recommend a detailed, individualized study for each case to apply the special Spanish tax regime for inbound residents.

Interested? 📲 Check our international mobility services now.