Beckham Law in Spain
Find out whether you qualify before you move: eligibility review, pre-move planning and application support for the Spanish inbound expatriate tax regime.
Check whether you qualifyWhat the Beckham Law is, and what it is not
The "Beckham Law" is the popular name for Spain's special tax regime for workers relocated to Spanish territory. It is a tax option, not a residence permit or a visa: it governs how you are taxed in Spain if you move here and meet certain requirements, not whether you are allowed to live or work in the country.
It is subject to personal, professional, timing and documentary requirements — it is not something any foreigner moving to Spain can assume applies automatically. Before treating it as a given, it is worth checking your case in detail.
That review is exactly what we do: analyse whether your situation fits, plan the move with enough lead time, and handle the application if it does. If you are also weighing your broader legal setup in Spain, our startup lawyer in Spain hub covers company formation, contracts and compliance alongside this.
Can you apply? Eligibility is decided case by case
The rules set conditions around your prior residence history in Spain, the reason for your relocation, and the type of activity or working relationship you will have here. There are also documentary and timing details that need checking case by case, rather than relying on a general rule you may have read elsewhere.
We do not close an analysis without seeing your specific facts: the origin of your income, the type of contract or activity, and your planned relocation timeline.
Who may qualify after the reform
Spain's 2022 Startups Law reform extended the regime to profiles beyond the classic relocated employee. That extension can apply to certain profiles, provided the corresponding requirements are met — it is not an automatic extension to anyone who moves to Spain.
Employees relocating to Spain
The most traditional scenario: a contract with a company that relocates you to Spain, or a transfer within the same corporate group. Still the clearest case, but it also requires checking your prior residence history.
Company directors and executives
Those becoming directors or taking on executive roles in a Spanish company may fit under certain conditions, with nuances around shareholding percentage that need reviewing before assuming it applies — particularly relevant if a shareholders' agreement is also being put in place.
Entrepreneurs and highly qualified professionals
The reform added scenarios for entrepreneurial activity and for highly qualified professionals providing services to startups or other entities, subject to the specific requirements for each category — a question that often comes up alongside an investment round or a new venture.
Digital nomads and international remote workers
Those relocating to Spain to work remotely for a foreign employer may fit the regime under certain conditions — a scenario that was not covered the same way before the reform.
Spouse and children, when the associated regime applies
In certain cases, family members of the main taxpayer can also opt into the regime, subject to their own requirements that are analysed alongside the main case, not automatically.
Beckham Law, tax residence, visa and company formation are not the same thing
These get mixed up often, and they are not the same: your tax residence determines where you are taxed generally; your visa or residence permit determines whether you can legally live and work in Spain; the Beckham Law is an option on how you are taxed once you are a tax resident here; your NIE identifies you as an individual foreigner while your NIF identifies a company as a taxpayer; forming a company (if you plan to operate through a Spanish SL, as covered in our company formation guide for foreign founders) is a separate corporate matter; and a bank account is approved by the bank on its own criteria, unrelated to any of the above.
Mixing these pieces together is one of the most common mistakes we see in last-minute enquiries, once it is already too late to plan with any margin.
What the regime may mean for your taxes, with nuance
The regime sets its own taxation rules, separate from general personal income tax, with specific treatment for employment income. It would not be accurate to say, as an absolute rule, that "you only pay tax in Spain on Spanish-source income": the regime has its own rules on which income falls inside it and which does not, and these vary depending on the type and origin of the income.
Matters such as wealth, foreign-source income, or wealth tax and the tax on large fortunes may be relevant to your situation, but they need to be analysed case by case rather than settled with a general rule.
We do not quote savings figures or applicable rates without analysing your situation: every case has a different income mix and wealth structure behind it.
This regime is about your personal tax as an individual. The company's own tax — corporate tax, VAT, withholdings — is a separate matter, covered in our startup tax advisory.
The application window: why planning before you move matters
There is a time window to notify the tax authorities of your option for the regime after relocating to Spain, through the corresponding procedure (this is not a step-by-step filing guide). If that window is missed, the option can be lost for that tax year.
That is why it is worth resolving certain questions before the move, not after: your entry date into Spain, the type of contract or activity, and whether it needs to be coordinated with forming a company. Planning ahead does not guarantee the outcome, but it avoids missing the application window through lack of foresight.
How we analyse and handle your case
Eligibility and viability review
We review your residence history, the reason for your move and your professional situation to tell you, with judgment, whether your case may fit the regime.
Pre-move planning
We map out the decisions worth making before you arrive in Spain: timing, the type of contract or activity, and coordination with company formation if that applies — working alongside our ongoing startup advisory where your situation calls for it.
Application and follow-up
We handle the notification of the option for the regime within the applicable window and follow up on your situation through the tax years it remains in place.
Frequently asked questions
What exactly is the Beckham Law?
It is the common name for Spain's special tax regime for workers relocated to Spanish territory. It is not a residence permit or a visa: it is a tax option that, if the requirements are met, lets you be taxed under its own rules for a defined period. Tax residence, visa status and this tax regime are separate matters that should not be confused.
Can any foreigner moving to Spain apply?
No. Applying depends on personal, professional, timing and documentary requirements that need to be checked for each case. It is not an automatic or universal regime, and it cannot be assumed to apply without reviewing your specific situation: the reason for your move, your prior residence history in Spain, and the type of activity you will carry out here.
Can digital nomads, remote workers or entrepreneurs qualify?
Following the reform that expanded the regime, certain profiles such as entrepreneurs, highly qualified professionals and international remote workers may fit, provided they meet the requirements applicable to their category. Not every profile fits the same way, and it is worth reviewing your specific case before assuming it applies.
How much do you save with the Beckham Law?
We do not give savings figures without analysing your case. The regime has its own taxation rules, separate from the general personal income tax, and its real effect depends on the type of income you receive, its origin and your overall wealth situation. It is not a fixed percentage that applies the same way to every profile.
When do you need to apply?
There is a time window to opt into the regime after relocating to Spain, which is why planning before the move matters: decisions such as your entry date, the type of contract or activity, and company structure are best resolved before you arrive, not after. Planning ahead does not guarantee the outcome, but it avoids missing the application window through lack of foresight.
Is this the same as forming a company in Spain?
No. The Beckham Law is a tax regime for individuals; forming a company in Spain is a separate matter with its own procedures. Many cases combine both — for example, a founder who relocates and also incorporates a Spanish SL — but they are analysed and handled separately.
How much does the case review and application cost?
It depends on the complexity of your situation: the origin of your income, the type of contract or activity, and whether it needs to be coordinated with forming a company or other matters. We give a fixed quote once we understand your case and its scope.
Let's review your case
Before you move, or if you are already in Spain and want to check whether you are still within the window, we review your situation and tell you what options you have.
Not sure if you qualify? Let's look at your case.
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