Guide · 6 min read
Beckham law in Spain: who may qualify
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.
Updated: 4 November 2026 · Reviewed by Landfall Global Mobility
What the regime actually changes
"Beckham law" is the popular name for Spain's special tax regime for workers who move to Spain. If you qualify and opt in, you remain a Spanish tax resident, but your income tax is worked out under non-resident rules with some specific features. That is why people talk about it before they talk about anything else: it changes what is taxed, not just how much.
The rule
Under the regime, only income obtained in Spain is taxed, added together for the calendar year. All employment income you earn while the regime applies is treated as obtained in Spain.
The rule
The regime applies to the tax year in which you become resident in Spain and the five following tax years.
Our view
the regime is usually most relevant for people with significant salary income in Spain and income or assets elsewhere. It is not automatically the better option. Whether it suits you depends on the mix of your income, where it comes from and your family situation, so we compare both scenarios before recommending it.
| General rules as a resident | Under the regime | |
|---|---|---|
| What is taxed | Your worldwide income | Income obtained in Spain; all employment income during the regime counts as Spanish |
| How the tax is calculated | Personal income tax (IRPF) rules | Non-resident income tax rules, with specific scales |
| Annual return | Form 100 | Form 151 |
| How long | Every year you are resident | The year you become resident and the next five |
Question one: where were you resident in the last five years?
The rule
To qualify, you must not have been tax resident in Spain during the five tax periods before the year of your move.
This is the test people most often get wrong. Tax residence is not the same as having a residence card or being registered at the town hall. Someone who spent long periods in Spain a few years ago, or whose family lived here while they worked abroad, may have been tax resident without ever thinking about it.
Hypothetical example: a professional lived in Spain until six years ago, moved abroad and now returns with a new contract. On the face of it, the five-year window is clear. If the move abroad happened part-way through a year, however, the exact years matter, and so does the evidence of residence in the other country.
Question two: why are you moving?
The rule
The move must result from one of the qualifying causes: an employment contract (including remote work with an international teleworking visa), becoming a director of a company, an entrepreneurial activity, or work as a highly qualified professional for start-ups or in training, research, development and innovation.
The rule
As a general rule, you must not obtain income that would be considered earned through a permanent establishment in Spain, with exceptions for certain entrepreneurs and highly qualified professionals since 1 January 2023.
Our view
an employment contract with a Spanish company or an assignment by your employer are the clearest routes. Directors, entrepreneurs and highly qualified professionals can qualify too, but each depends on specific conditions about the company, your shareholding or the accreditation of the activity. Those cases always need an individual review.
The deadline that decides the rest
6months
from the start date of your activity shown in your Social Security registration, to opt in with form 149.
The rule
You opt in with form 149, within six months from the start date of your activity shown in your Spanish Social Security registration or equivalent document.
The rule
If you renounce the regime or are excluded from it, you cannot opt in again. A renunciation is filed in November or December, before the year in which it takes effect.
01
Check your residence history
Go through each of the last five tax years and note where you lived, worked and had your family.
02
Confirm the reason for your move
Make sure your contract, appointment or activity is one of the qualifying causes, and that you will not earn income through a Spanish permanent establishment.
03
Note your start date
The date in your Social Security registration starts the six-month clock.
04
Decide and file form 149
Compare the regime with the general rules, then file within the window if it suits you.
05
File form 151 every year
While the regime applies, your annual return is filed on form 151.
Your family can come too, with their own conditions
The rule
Since 1 January 2023 the regime can also extend to your spouse, your children under 25 (or of any age if they have a disability) and, where there is no marriage, the other parent of those children.
The rule
Family members must move to Spain with you, or later as long as your first tax period under the regime has not ended, must not have been resident in Spain in the five previous tax periods, and their combined taxable bases must be lower than yours.
Our view
the family extension is easy to overlook because it depends on the main worker's timing. If your family is moving later, plan their arrival with the first tax year in mind.
What to do now
If you have not moved yet, this is the best moment: your contract, start date and family plans can still be taken into account. If you have already started working in Spain, check how much of the six-month window is left. In both cases, our two-minute pre-check shows which of these factors matter in your situation, and a partner can confirm the details with you.
The best time to look at the Beckham regime is before you sign your contract.
Questions
Can I use the Beckham regime if I work remotely for a foreign company?
Remote work with an international teleworking visa is among the qualifying causes. Your contract, permit and start date still need to be checked.
I lived in Spain years ago. Am I excluded?
Only if you were tax resident in Spain in any of the five tax periods before the year of your move. Older periods do not count, but the exact years matter.
What happens if I miss the six-month deadline?
The option can no longer be made for that move, and you are taxed under the general rules as a resident.
Can I leave the regime later and come back?
If you renounce the regime or are excluded from it, you cannot opt in again.
Does the regime always mean paying less tax?
No. It depends on your income, where it comes from and your family situation. We compare both options before you decide.
Your next step
From reading to a plan for your case.
02 · Try the check
Could the Beckham regime apply to you?
6 questions · About 2 minutes · No personal data required
Start the check03 · Speak with a partner
Discuss your situation with a partner
A partner will review your case with you and recommend the next step.
Talk to a partner