The Beckham Law is a special tax regime in Spain that allows eligible foreign workers who relocate for employment to be taxed as non-residents. Instead of paying Spain’s progressive income tax rates, they can benefit from a flat 24% rate on Spanish-sourced income for up to six years. This regime is designed to attract international talent by offering a simpler, more favorable tax structure for professionals moving to Spain.
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What is the Beckham Law?
Advantages of the Beckham Law
Reduced Tax Rate: Pay a flat 24% income tax on earned income worldwide up to €600,000, instead of Spain’s progressive tax rates.
Non-Resident Tax Treatment: For the first six years, you are taxed as if you were a non-resident, which can significantly lower your overall tax burden.
Foreign Income Exemptions: Income such as dividends, interest, rental income, or investment gains from abroad is generally not taxed in Spain, only at the source.
No Wealth or Asset Reporting Abroad: You are not required to file a foreign asset declaration (Modelo 720), and only Spanish assets are considered for wealth tax.
Family Inclusion: Spouses and children under 25 can also qualify for the regime, extending the benefits to the whole household when relocating.
Streamlined Compliance: Tax obligations and reporting requirements are simplified compared to the standard resident tax regime.
Who can apply?
General Tax Residence Condition
The applicant must not have been a tax resident in Spain during the previous 5 tax years before relocating.
Professional Reasons for Moving to Spain
To qualify, the relocation must be work-related, such as:Entering into an employment contract with a Spanish company (excluding professional athletes).
Working as a remote employee for a foreign company while living in Spain.
Being appointed as the managing director (administrator) of a Spanish company, provided it is not an asset-holding company.
Entrepreneurial activity considered innovative or of special economic interest to Spain, confirmed by a favourable ENISA report.
Being a highly qualified professional working in specialized roles under certain conditions.
Qualifying as a digital nomad under the criteria of Spain’s Startup Law reforms.
Application Deadline
The application must be submitted within 6 months of starting work in Spain.
Eligible Groups
The following categories of individuals can apply:Employees relocating to Spain due to an employment relationship.
Company administrators assuming legal representation roles.
Entrepreneurs carrying out innovative business activities.
Highly qualified professionals recruited for specialized roles.
Digital nomads employed remotely by foreign companies.
Family members (spouse and children under 25), who can also benefit from the regime.
What documents do you need?
Documents Required for the Beckham Law Application
Personal & Identification Documents
Valid passport.
NIE (Foreigner Identification Number) – required before submitting the application.
Your Spanish address (rental contract, property deed, or similar proof).
Employment or Professional Documents
Employment contract with a Spanish company or documentation proving an intra-company transfer.
For remote workers: proof of employment with a foreign company and confirmation that remote work can be performed from Spain.
For company administrators: appointment documentation and company details.
For entrepreneurs: ENISA’s favourable report confirming the innovative nature of the business activity.
For highly qualified professionals: documentation showing qualifications and job role.
Tax & Registration Documents
Social Security registration in Spain (or exemption certificate if you remain under your home country’s system).
Formulario Modelo 149, the official Beckham Law application form.
Proof of your start date of work in Spain (for confirming the 6-month application deadline).
For Family Members Applying
Marriage certificate for spouses.
Birth certificates for children under 25.
Proof of economic dependence (when required).
What is the cost of living in Spain?
Spain is known for offering a high quality of life at a more affordable cost compared to many Western countries. Whether you’re relocating for work, retirement, or lifestyle, you’ll find that housing, food, and daily expenses are generally lower than in the UK or the US—especially outside major cities like Madrid and Barcelona.
Here’s what living in Spain typically looks like:
Housing
Housing is the biggest cost, but still competitive compared to other European capitals.
Madrid & Barcelona: €900–€1,500 ($990–$1,650)
Valencia, Málaga, Seville: €600–€1,000 ($660–$1,100)
Smaller towns: €400–€700 ($440–$770)
Utilities & Internet
Utilities depend on season and apartment size.
Utilities: €100–€180 ($110–$198)
Internet: €30–€45 ($33–$50)
Food & Groceries
Spain offers excellent supermarkets and affordable fresh produce.
Groceries (per person): €200–€350 ($220–$385)
Eating out:
Meal out: €10–€15 ($11–$17)
Dinner for two: €40–€60 ($44–$66)
Transportation
Cities have reliable, inexpensive public transportation.
Monthly pass: €30–€60 ($33–$66)
Petrol: €1.60–€1.80/litre ($1.75–$1.98/litre)
Healthcare
Spain’s healthcare is excellent, and private insurance is very affordable.
Private coverage: €40–€120/month ($44–$132)
Lifestyle & Leisure
Spain is known for cafés, outdoor life, and cultural activities—usually at fair prices.
Gym: €30–€50 ($33–$55)
Cinema: €8–€10 ($9–$11)
Coffee: €1.50–€2.50 ($1.65–$2.75)
Typical Monthly Budget
Single person: €1,200–€1,800 ($1,320–$1,980)
Couple: €2,000–€2,800 ($2,200–$3,080)
Family of 4: €2,800–€4,000 ($3,080–$4,400)
What taxes will you pay?
1. Income Tax on Spanish-Sourced Income (Flat 24%)
Under the Beckham Law, your Spanish-sourced earned income (salary, employment income, director fees) is taxed at a flat 24% rate up to €600,000 per year.
Income above €600,000 is taxed at 47%.
2. No Tax on Most Foreign Income
You will not pay Spanish tax on income earned outside Spain, such as:
Dividends
Interest
Rental income from foreign property
Capital gains from foreign investments
This income is generally only taxed in the country of origin, not Spain.
3. Wealth Tax (Spain Only)
You are treated as a non-resident, so wealth tax only applies to assets located in Spain, such as:
Real estate
Certain Spanish financial assets
Foreign wealth is not taxed.
4. No Worldwide Asset Reporting
You are exempt from the Modelo 720 declaration of foreign assets.
(This is not a tax but avoids additional compliance obligations.)
5. Tax on Capital Gains in Spain
Capital gains derived from Spanish assets (e.g., selling property or Spanish investments) are taxed under the non-resident rules, typically between 19% and 28%.
6. Social Security Contributions
If you are employed by a Spanish company, normal Spanish Social Security contributions apply.
If you remain under a foreign system (e.g., posted worker), you may be exempt with the correct documentation.
The Beckham Law offers one of the most attractive tax regimes in Europe, giving professionals relocating to Spain a flat 24% rate on Spanish income, no tax on most foreign earnings, and simplified reporting. It’s a smart, financially efficient way to settle into life in Spain. If you’re considering this option, reach out to us for a free consultation and we’ll guide you through every step.
Tax Consultation
Not sure if you qualify for the Beckham Law? We’ll review your personal and professional situation in detail to confirm your eligibility and guide you on the best path forward.
Document Preparation
Our legal team takes care of everything—preparing the necessary forms, gathering the required documents, and submitting your application so the process feels simple and stress-free.
Annual Income Tax Return
Once approved, our specialized accounting team will handle your yearly income tax filings, ensuring full compliance and maximizing the benefits of the Beckham Law.
Contact us, and we’ll help you make the most of the Beckham Law from day one.
Our team of experienced lawyers is ready to assist you and guide you through the entire application process. Let us help you make your dream of living in Spain a reality.
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Frequently Asked Questions
How long do the benefits last?
The Beckham Law applies for 6 tax years starting from the year you move to Spain for work.
Do I pay tax on income earned outside Spain?
Generally, no. Foreign income such as dividends, interest, rental income, and investment gains is not taxed in Spain under this regime.
Is there a limit to the 24% tax rate?
Yes. The 24% rate applies to Spanish income up to €600,000/year. Income above that is taxed at 47%.
Do I need to declare foreign assets (Modelo 720)?
No. You are exempt from filing the Modelo 720 under this regime.
Can my family also benefit?
Yes. Your spouse and children under 25 (or older children with disabilities) can also apply, provided they relocate with you.
Do I still pay social security in Spain?
If you work for a Spanish company, yes. If you remain under a foreign social security system (posted worker), you may be exempt with the right certificate.
How do I apply?
You must submit Modelo 149 within 6 months from the start date of your work activity in Spain.
What happens after approval?
You’ll file Modelo 151 each year for your annual income tax return under the Beckham regime.
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For us, Lexidy is a way of life and what excites us the most is to be able to deliver the happiness and satisfaction of a successful immigration and tax process. We want to help you achieve your goals and dreams, whether it’s residence in Spain or simply an investment.
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