Services · Spain
Beckham Law: Spain’s special tax regime for relocating talent
A flat 24% income tax rate for qualifying professionals who move to Spain — applied for, on time, as part of the hiring and relocation case.
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The Beckham Law (the special regime for workers relocated to Spain, article 93 of the Spanish income tax law) lets eligible new residents be taxed as non-residents: a flat 24% on Spanish employment income up to €600,000 per year (47% above), instead of progressive rates that reach 45–50%. It applies for the year of arrival plus the five following tax years.
The catch: the application window is short — six months from registration with Spanish social security — and eligibility depends on not having been a Spanish tax resident in the previous five years and moving for a qualifying reason (an employment contract, including remote work for a foreign employer, or a director role). We evaluate eligibility before the move and file everything on time, so the benefit is never lost to a missed deadline.
What the regime offers
Flat 24% on employment income
Instead of progressive rates up to 45–50%, Spanish salary is taxed at a flat 24% up to €600,000 per year during the regime.
Up to 6 tax years
The year you become resident plus the five following years — a meaningful, plannable window for the employee and the employer.
Foreign income largely outside scope
Most foreign-source income (e.g. dividends, interest, capital gains abroad) is not taxed in Spain under the regime, and foreign assets are outside Spanish wealth-tax scope.
A real hiring advantage
For relocating executives and senior talent, the net-salary difference often decides the offer. We quantify it during the hiring conversation.
How we manage a Beckham Law case
Eligibility check before the move
We confirm the 5-year non-residence condition and that the relocation reason qualifies (employment, remote work or director role), and model the net-salary impact.
Coordinated arrival
Employment start, social security registration and the six-month application clock are aligned so nothing expires.
Application and follow-up
We prepare and file Form 149, obtain the tax agency certificate, and coordinate annual filings under Form 151 with our tax partners.
Frequently asked questions
Who qualifies for the Beckham Law? +
Broadly: people who move to Spain for an employment contract (including remote employees of foreign companies since the 2023 Startup Law), or as directors, who were not Spanish tax residents in the previous five years. Professional athletes are excluded.
What is the deadline to apply? +
Six months from the start of the activity registered with Spanish social security. Missing this window means losing the regime permanently for that relocation — it is the most common and most expensive mistake.
Does it combine with the digital nomad visa? +
Yes. Remote workers arriving on the digital nomad visa are typically eligible, which makes the visa + Beckham combination one of the strongest relocation packages in Europe.
Can family members benefit too? +
Since 2023, the spouse and children under 25 (or disabled) who move with the taxpayer can also opt into the regime, subject to conditions.
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