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The Beckham Law in Spain is one of the most advantageous tax regimes available to foreign professionals relocating to the country.
This special regime allows qualifying individuals to pay a flat income tax rate of 24% on income earned within Spain — while exempting foreign income from Spanish taxation. For high earners, remote workers, and digital nomads, this can represent significant savings compared to the standard progressive tax rates. This regime offers a legal path to reduce your tax burden while enjoying the Spanish lifestyle.
At Pellicer&Heredia, our team of expert tax lawyers specializes in guiding clients through the Beckham Law application process. We help you determine eligibility, manage all documentation and forms, and ensure full compliance with Spanish tax law.
Flat-rate income tax at 24%
The Beckham regime allows taxation at a flat rate of 24% on income in Spain up to €600,000 per year, which is more advantageous than the progressive brackets of the general IRPF. Above that figure, the excess is taxed at 47%. This system offers clear tax advantages for high-income earners, providing predictability and efficiency in their tax planning.
Foreign income exemption
Another key advantage of the Beckham Law is the total exemption on income obtained outside Spain, which does not have to be declared or taxed. However, there may be reporting obligations such as Form 720 if you own assets abroad for more than €50,000. Legal advice is essential to avoid penalties.
How much could you save with the Beckham Law? Use this calculator to compare your taxes under Spain’s standard regime and the Beckham Law’s flat 24% rate. See your net income and find out if applying makes financial sense for you.
The application is submitted through Form 149, which is the official request to be included in the Special Expat Tax Regime. Along with this form, you will need to provide the following:
To benefit from the Beckham Law, the application must be submitted within six months of registering with the Social Security or starting the activity in Spain. If approved, the regime applies for six tax years. After that period, you are taxed as an ordinary tax resident, including worldwide income.
The starting point for applying to the Beckham LawThis form allows the taxpayer to formally opt into the Special Expat Tax Regime and benefit from the 24% flat tax rate and exemption of foreign income.
Submitting Form 149 accurately and on time is essential — missing this deadline will disqualify you from the regime entirely.
The annual tax return under the Beckham Law replaces the IRPF and only includes income in Spain. It must be filed each year during the six years of the regime. Failure to do so may result in penalties or loss of the tax benefit.
Although the Beckham Law exempts foreign income from taxation, it makes it compulsory to file Form 720 if you have assets abroad of more than €50,000. This form, which is for information purposes only, includes accounts, real estate, shares or insurance. Failure to file it correctly can lead to high penalties.
Evaluate your eligibility based on your employment status, tax history, and relocation plans
Prepare and submit Form 149 within the legal deadline to secure your inclusion in the special regime
Handle all necessary documentation, including your employment contract, NIE, and tax residency certificates
Assist you with the annual filing of Form 151, ensuring full compliance with the 24% flat-rate taxation
Advise and manage the submission of Model 720, if you’re required to report assets held abroad
Support you in case of any audit, revision, or legal inquiry from the Spanish Tax Agency
No, one of the main advantages of the Beckham Law is that beneficiaries are only taxed on income generated in Spain, while income obtained outside the country is exempt from tax in Spain.
This is a great benefit for those with global income, as it avoids double taxation. It is essential to keep a clear record and differentiate income obtained inside and outside Spain to comply with the regulations.
Although the Beckham Law is open to many qualified professionals, certain professional athletes were excluded from the scheme after recent modifications, as it was originally created with the aim of attracting these figures.
In addition, professions that do not meet the high qualification requirements or that do not align with the strategic sectors defined by Spanish regulations may not be eligible to benefit from this scheme.
Each case must be assessed individually to determine the viability of benefiting from the scheme.
If you don’t submit the forms on time (especially Form 149 to qualify for the regime), you could lose the possibility of benefiting from the Beckham Law. This means that you would have to pay taxes as an ordinary tax resident, with progressive rates of up to 47% depending on your income, instead of the fixed rate of 24%.
It is important to have a tax advisor like Pellicer&Heredia to not miss the deadlines and take advantage of the tax benefits offered by the regime.
Yes, you could lose the benefit of the Beckham Law tax regime if you change jobs, especially if you do not notify the Spanish tax authorities or if you do not maintain the criteria that allowed you to benefit from the regime. It is crucial that the new job meets the requirements established by the law, such as being related to an eligible company or sector. It is advisable to report any changes in your employment situation and ensure that you continue to meet the conditions for maintaining the scheme.
No, the Beckham Law tax regime has a limited duration of six years, with no possibility of renewal. At the end of this period, the beneficiary must pay taxes as an ordinary tax resident, subject to progressive tax rates on their overall income.
Therefore, it is important to plan ahead to optimize the tax structure and make the most of the benefits of this regime during the six years allowed.
Self-employed workers can also benefit from the Beckham Law tax regime, provided they meet the requirements, such as moving to Spain for work reasons. In this case, the self-employed person must prove that their activity is related to highly qualified sectors or relevant to the start-up ecosystem, such as technology, consulting or professional services.
By taking advantage of this regime, the self-employed worker can pay taxes at a flat rate of 24% on their income in Spain, exempting income generated in other countries.
Generally, Spanish citizens cannot benefit from the Beckham Law. However, there is one exception: if a Spaniard has resided outside Spain for at least the last 10 years, and returns to the country for work reasons with an employment contract, he or she could opt for this special tax regime.
This makes it an interesting opportunity for returning expatriates, as long as the temporary requirements of not having been a tax resident in that period are met.
