Tax planning
Beckham law in Spain: requirements and how to apply
The Beckham law lets people who move to Spain for work pay tax under non-resident rules for the year of the move and the next five. You qualify if you meet four conditions, and you apply with form 149 within six months of starting work.
Requirements of the Beckham law
You were not tax resident in Spain in the last five years
Specifically, in the five tax periods before the year of your move. Having lived here years ago is fine; recently, it is not.
You move to Spain for a qualifying reason
One of these:
- Employment contract
- International remote work visa
- Company director
- Entrepreneurial activity
- Highly qualified professional (start-ups, R&D&I)
You do not earn income through a permanent establishment in Spain
As a general rule. Since 2023 there are exceptions for certain entrepreneurs and highly qualified professionals.
You apply within six months
From the start date of your activity in your Spanish Social Security registration or equivalent document.
How to apply for the Beckham law
- Step 1
01
Review before you sign
Check your residence history and how your move is set up. Some conditions are hard to change afterwards.
- Step 2
02max. 6 months
Start your activity in Spain
Your start date in the Social Security registration starts the six-month clock.
- Step 3
03
File form 149
With the Tax Agency, within those six months, with the supporting documents.
- Step 4
04
File form 151 every year
Instead of the usual income tax return, for each year the regime applies.
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 it takes effect.
Your family can apply too
Since 1 January 2023 the regime can 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, if they meet their own conditions.
We review the whole household, not only the person who moves for work.
What changes under the Beckham law
You remain tax resident in Spain, but your income tax is calculated with non-resident rules. In practice, these are the differences that matter:
General rules
Beckham law
- Your salary
- General rulesProgressive state and regional scale: the more you earn, the higher the rate.
- Beckham lawFlat 24 % up to 600,000 €. 47 % above.
- Income from outside Spain
- General rulesTaxed in Spain, with relief for tax paid abroad where it applies.
- Beckham lawNot taxed in Spain. Your salary always counts as Spanish income.
- Savings income
- General rulesSavings scale applied to your income from anywhere in the world.
- Beckham law19 % to 28 % by bracket, only on Spanish income.
- Wealth tax
- General rulesOn your assets anywhere in the world.
- Beckham lawOnly on your assets located in Spain.
- Assets abroad (form 720)
- General rulesMust be reported above the thresholds.
- Beckham lawNot required for you. Your family may still need to file.
- Annual return
- General rulesForm 100.
- Beckham lawForm 151.
Illustrative example
A 150,000 € salary, a flat in London and investments abroad
You move to Madrid with a 150,000 € a year contract, keep renting out your flat in London and hold an investment portfolio outside Spain.
With the Beckham law
- ≈ 36,000 €tax on the salary: 24 % of 150,000 €.
- 0 €in Spain on the London rent: it is not Spanish income.
- No 720and your portfolio abroad does not count for wealth tax.
With the general rules
- The salary is taxed on the progressive scale, with higher rates on the top brackets.
- The London rent and the portfolio income are also taxed in Spain, with relief for tax paid abroad.
- The portfolio counts for wealth tax and must be reported on form 720 above the thresholds.
Simplified to illustrate: it leaves out social security, deductions and tax treaties. Your figures will be different.
It does not always pay off
With a moderate salary, or if almost all your income is in Spain, the general rules can work out better. That is why we compare both with your own figures before you decide.
We review
Your residence history, your contract and any income or assets abroad.
We compare
Your tax under the regime and under the general rules, with your figures.
We file
Form 149 and the supporting documents, if you decide to opt in.
Not sure if you qualify?
Six questions, no personal data. You will see which factors matter in your case.
Questions about the Beckham law
Is the Beckham law always better than the general rules?
No. It depends on your income, where it comes from and your plans. For some people the general rules work better. We compare both with your figures before you decide.
Can I apply if I work remotely for a foreign company?
Remote work with an international teleworking visa is one of the qualifying situations. Your contract, your visa and the rest of the conditions still need to be checked.
What happens if I miss the six-month deadline?
The option can no longer be exercised for that move, and you are taxed under the general rules. That is why we recommend acting before or right after you start working.
Can my family benefit too?
Your spouse and children may opt in if they move with you or later, within the first year the regime applies to you, and meet their own conditions. We review each case separately.
Does your assessment guarantee that the Tax Agency will accept the regime?
No. We tell you whether, based on the information you give us, the requirements appear to be met and which points carry risk. The Tax Agency can review your situation.
Apply with the deadline under control
Tell us your start date and your situation. A partner will tell you whether the regime appears to fit and what to do next.
Talk to a partner