Beckham Law: pay tax at 24% when you arrive in Spain

We help you apply for the inbound workers regime and comply with it every year: we check whether you qualify and whether it pays off, file the election on time and prepare your return, and your family’s too. In Spanish or in English.

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The regime

What changes with the Beckham Law

The special inbound workers regime under Article 93 of the personal income tax (IRPF) law: you are taxed as a resident, but under non-resident rules.

  1. A flat 24% up to €600,000

    Employment income is taxed at a flat rate of 24% up to €600,000 a year. Under the general scale, in Madrid, the marginal rate reaches 45%.

  2. Only on what you earn in Spain

    Income from abroad (dividends, interest or gains in other countries) is not taxed here. The exception is salary, which is deemed to be earned entirely in Spain.

  3. Six financial years

    The year you become tax resident in Spain and the following five.

  4. For your family too

    Your spouse and your children under 25 can apply if they move with you and meet the conditions.

Requirements

Who is eligible

One common requirement: not having been tax resident in Spain in the previous five years. And one of these reasons for the move:

Tell us about your case
  1. You come with an employment contract

    With a Spanish company, or posted here by your employer from another country.

  2. You work remotely for a company abroad

    Remote work using exclusively digital means: the digital nomad profile.

  3. You are going to be a company director

    As a director and, if the company is a property holding company, with less than 25% of the share capital.

  4. You are starting a business in Spain

    An economic activity classified as entrepreneurial.

  5. You are a highly qualified professional

    One that provides services to startups or works in training, research, development and innovation.

Our method

How we do it

Four stages, and the first comes before the move. All remotely, in Spanish or English.

  1. Before you arrive

    We check whether you qualify and run the numbers with your figures: the regime does not pay off in every case.

  2. The election

    We file form 149 within six months of your registration with Social Security. Once that deadline has passed, it cannot be recovered.

  3. Every year

    We prepare your return on form 151, and your family’s if they have also opted in.

  4. The exit

    We plan for the seventh year, when you return to the standard tax scale, and what is worth doing beforehand.

Frequently asked questions

What we are asked most

I have more questions
Is the Beckham Law always worth it for me?

Not always. With moderate salaries, the general scale can work out cheaper, because the special regime does not apply the personal allowances, reductions or deductions of standard personal income tax (IRPF).

That is why the first step is to run the calculation with your own figures, before opting in.

What happens if I miss the six-month deadline?

That you can no longer opt in. The deadline runs from your registration with Social Security in Spain, or from the document that allows you to remain in your home country’s system. It is best to prepare this before you move.

What requirement must everyone meet?

Not having been tax resident in Spain in the five years before the move.

Am I taxed on what I have outside Spain?

As a general rule, no: only on income obtained in Spain. The exception is employment income, which is deemed to be obtained entirely in Spain.

Can my family also benefit?

Your spouse and your children under 25, or of any age if they have a disability, if they move with you. One condition: the sum of their taxable bases must be lower than yours.

Is anyone ineligible?

Professional athletes are excluded from the regime.

Can you assist me in English?

Yes. Meetings, emails and the documents we prepare for you, in Spanish or English, whichever you prefer.

Can you help me if I don’t live in Spain yet?

Yes. The whole process can be done remotely, and the first meeting usually takes place before you relocate.

Let’s check whether it pays off for you before the deadline

Using your figures, we tell you whether the regime suits you, and we support you in opting in and with every return.

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