Work Visas
Special Visas
File it yourself — a lawyer checks your documents first. For straightforward cases, confirmed in your consultation.
€250 + VAT
Start with a consultation
Tax Services
Residency
Work Visas
Special Visas
File it yourself — a lawyer checks your documents first. For straightforward cases, confirmed in your consultation.
Tax Services
Residency
The Beckham Law lets people who move to Spain to work pay a flat 24% on their Spanish employment income instead of progressive rates of up to 47%. Since 2023 it is also open to remote workers, digital nomads and entrepreneurs. We check if you qualify and apply for you.
Collaborations & partners
The Beckham Law (officially, the special tax regime for workers posted to Spain) was introduced in 2005 to attract international talent. It is named after David Beckham, one of the first well-known people to benefit from it when he joined Real Madrid.
The 2023 reform made it much broader: today it covers not only employees of Spanish companies, but also remote workers, entrepreneurs and their families.
You move to Spain for a job with a Spanish or foreign employer, or become a director of a company without a significant shareholding.
You work remotely from Spain for a foreign employer, for example with the Digital Nomad Visa.
Innovative entrepreneurs and highly qualified professionals for startups — and their spouse and children under 25 can join the regime too.
Tell us about your case and, if we can help, we'll send you a link to book a free call with our lawyers.
The six-month deadline is strict: if you miss it, you can no longer opt for the regime. Contact us as soon as you know you are moving.
Check if I qualifyUnder the regime, you are taxed under the rules for non-residents even though you live in Spain. Your employment income — wherever the work is done — is taxed at a flat 24% up to €600,000 a year, and at 47% above that amount.
Investment income from Spanish sources, such as dividends, interest and capital gains, is taxed at the savings rates of 19% to 28%. Most income from foreign sources, other than your employment income, is not taxed in Spain while the regime applies.
Under the normal rules, Spanish tax residents pay progressive rates of up to 47% (or more, depending on the region) on their worldwide income. For high earners, the difference can be very significant.
Beckham Law taxpayers only pay wealth tax on their assets located in Spain, and they do not have to file the Modelo 720 informative return on their assets abroad.
The regime is also predictable: a flat rate makes it easier to plan your finances. In exchange, you cannot use the personal and family allowances and deductions available to ordinary residents.
First you need your NIE and your registration with Spanish Social Security. Then you file Form 149 with the Spanish Tax Agency within six months of that registration. Once accepted, you file your annual tax return with Form 151 instead of the usual Form 100.
The regime applies for the year in which you become a Spanish tax resident and the following five years. You can also leave it voluntarily if the ordinary rules become more favourable.
The Beckham Law does not change inheritance and gift tax. These taxes follow the ordinary rules, which vary a lot between autonomous communities.
Spain has very few double taxation treaties for inheritance tax — none with the United States or the United Kingdom — so planning ahead is important if you have assets in several countries.
US citizens are taxed by the United States on their worldwide income wherever they live. Spanish tax paid under the Beckham Law can usually be credited through the Foreign Tax Credit, or part of your foreign earned income can be excluded under the Foreign Earned Income Exclusion, whose limit the IRS updates every year.
The Spain–US tax treaty helps avoid double taxation. We recommend coordinating your Spanish and US returns with your US tax preparer.
If you move to Spain, your UK tax residence is determined by the UK Statutory Residence Test. The Spain–UK double taxation convention determines which country can tax each type of income, including employment income, dividends, interest and pensions.
With good planning, you can benefit from the Beckham Law in Spain while avoiding double taxation in the UK.
We check whether you qualify, compare the Beckham Law with the ordinary rules for your case and handle the application.
Tell us about your job, your income and when you are moving to Spain.
We confirm whether you qualify and whether the regime suits you.
We prepare and file Form 149 within the six-month deadline.
We file your Form 151 every year while the regime applies.
Full service
Personal quote
From the eligibility check to your annual returns under the regime. Prefer to start with advice? Book a 1-hour consultation with our tax advisor for €120 (VAT incl.).
Can't find your question? Ask us in a call — we'll look at your specific situation.
It is a special tax regime for people who move to Spain to work. If you qualify, you pay a flat 24% on your employment income up to €600,000 for the year you arrive and the next five years, instead of progressive rates of up to 47%.
Yes. Since 2023, people who work remotely from Spain for a foreign employer, including Digital Nomad Visa holders, can apply if they meet the other requirements.
Usually not. Self-employed professionals only qualify in specific cases, such as innovative entrepreneurial activities or highly qualified professionals working for startups. We check your case.
For the year in which you become a Spanish tax resident and the following five tax years — up to six years in total.
You must file Form 149 within six months of your registration with Spanish Social Security. After that, you can no longer opt for the regime.
Yes. Since 2023, your spouse and children under 25 (or of any age if they have a disability) can also opt for the regime if they move with you and meet the conditions.
No. Beckham Law taxpayers do not have to file the Modelo 720 informative return, and they only pay wealth tax on their assets located in Spain.
Your employment income is taxed in Spain at the regime's rates. Most other foreign-source income, such as foreign dividends or rental income, is not taxed in Spain while the regime applies.
Choose the 1-hour tax consultation (€120, VAT incl.) to check if the Beckham Law suits you, and pick a time that works for you. Its cost is deducted from your fees if you hire us.
