Expatriate regime
A regime that can mean a substantial tax advantage for those moving to work in Spain. We assess your eligibility and manage the application for you.
The Beckham Law is a special tax regime for expatriates relocating to Spain for employment. It takes its popular name from footballer David Beckham, who benefited from this regime when he joined Real Madrid. It offers substantial tax advantages to those who qualify.
Spanish-source income up to €600,000 is taxed at a flat 24%.
Income exceeding €600,000 is taxed at 47%.
Important: income earned outside of Spain is not subject to Spanish taxation under this regime.
Duration: a six-year period, including the year of arrival plus the five subsequent years.
Employees under a Spanish contract (including international remote workers under the Digital Nomad Visa), company directors, highly qualified professionals providing services to emerging or innovative companies, entrepreneurs carrying out an activity of special economic interest, and certain family members of the main taxpayer. Scope broadened by the 2023 Startups Law.
The individual must not have been a tax resident in Spain during the five tax years prior to relocating (previously ten years, reduced by the 2023 reform).
Application deadline: within six months of the employment start date.
Submitted to Spain's Tax Agency within six months of the employment start date.
Annual return filed once the regime has been granted.
Contributions are required based on total income.
Standard Spanish resident deductions, such as mortgage interest or family allowances, cannot be claimed.
Non-Spanish asset sales are tax-exempt; Spanish assets follow the general rules.
It's worth planning ahead for the regime's expiration to avoid future complications.
We assess your eligibility for the Beckham Law and manage the application on your behalf.