
Before you move
Decide with room to plan
Choose the permit route, check your tax residence history and look at the Beckham regime before you sign.
Legal and tax advice for people and companies moving to Spain.

Choose the situation closest to yours and see what usually matters first.

A contract with a Spanish company, or your employer is sending you here. The months around your start date decide a lot.
What usually matters first

Your employer or clients are abroad, and you will live here. Both your permit and your tax residence need a plan.
What usually matters first

Accounts, investments or property you keep outside Spain. Becoming resident changes what you declare and where.
What usually matters first

Assignments, transfers or new hires from abroad. Each person needs the right permit route and a clear tax position.
What usually matters first
Immigration and tax decisions depend on each other. Three areas, one plan, with the same weight from the start.
Build your roadmap in two minutes
Before you move
Choose the permit route, check your tax residence history and look at the Beckham regime before you sign.

When you arrive
Registration, your NIE and TIE, and the six-month window to opt into the Beckham regime if it applies.

Your first tax year
Your first income tax return as a resident, assets abroad and, where it applies, wealth tax.

Each one comes from the rules. How they apply depends on your facts.
5 years
without Spanish tax residence before your move, to qualify for the Beckham regime.
6 months
from the start of your activity to opt into the Beckham regime with form 149.
183 days
in Spain in a calendar year make you tax resident. It is one of three tests, not the only one.
The special regime for inbound workers, known as the Beckham law, lets people who move to Spain for work be taxed under non-resident rules for the year of the move and the next five, if they meet its conditions.
Who
Employees, international remote workers, directors and some entrepreneurs
+5
tax years it can cover after the year of arrival
Family
Since 2023, your spouse and children can also opt in

We recommend first and explain why afterwards, in plain language.
We tell you what depends on the authorities, and we keep you informed at every step.
We only advise on legal and tax matters, so our advice is never tied to selling you something else.
Spain's tax rules are national, but where you live inside Spain also counts.
Your region of residence is decided mainly by where you spend most days, and regions set part of your income tax. They can also set their own wealth tax rules.

We recommend working backwards from your start date. Most of the decisions that matter, for your permit and for your taxes, have to be taken before you arrive, and a few deadlines start the day you begin working.

The regime is open to more people than many think, and closed to some who assume they qualify. Four questions decide almost every case, and one deadline decides the rest.
Tell us about your move. A partner will review it with you and recommend the next step.
Talk to a partner