Regime Rate
24%
flat rate up to €600,000
Standard Top Rate
47%
without this regime
Duration
6 years
year of arrival + 5 following years
Target Profile
Impatriates
Spain
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under Beckham Law
€36,000
Standard Rate
€70,500
Annual Saving
€34,500
Eligibility Requirements
Who qualifies?
- Not been a Spanish tax resident in the prior 5 years
- Move to Spain due to employment contract, board mandate, remote work, or entrepreneurial activity
- Apply within 6 months of registering with Spanish Social Security
- Income must result from the relocation to Spain
- Remote workers must have a digital nomad visa or valid residence permit
How the Regime Works
Full details
Under the Beckham Law, the taxpayer is taxed as a non-resident despite being physically resident in Spain. Income up to €600,000 is taxed at 24%; income above is taxed at 47%. Only Spanish-source income is taxed — foreign income may be exempt under specific rules. Social security contributions apply at standard rates (~6.4% employee). Applications via Modelo 149. Family members (spouse and children) can also apply under the same regime.
Regime vs Standard Rates in Spain
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 47% | 24% flat (up to €600k) | €34.5k/yr on €150k |
| Income Tax (€600k+) | 47% | 47% | Same above threshold |
| Foreign income | Full taxation | Generally exempt | Major benefit for investors |
| Corporate Tax | 25% | 25% | Unaffected |
| VAT | 21% | 21% | Unaffected |
Frequently Asked Questions
Who qualifies for the Beckham Law?
The Beckham Law is available to high-income workers relocating to spain (employees & entrepreneurs since 2023). Key requirement: not been a spanish tax resident in the prior 5 years. The regime lasts 6 years.
How much tax do I save with the Beckham Law?
On a gross income of €150,000, standard Spain income tax is approximately €70,500 (47% top rate). Under the Beckham Law, it is approximately €36,000 — a saving of €34,500/year. Actual saving depends on income composition and individual circumstances.
How do I apply for the Beckham Law?
Applications for the Beckham Law are submitted to the Spain tax authority, typically within the first year of establishing residency. You will need proof of prior non-residency, evidence of qualifying activity or income, and valid residency documentation. A qualified local tax advisor is strongly recommended for the application process.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.