Beckham Law for Couples and Families

Moving to Spain with your spouse or children? Your family can also be taxed under the Beckham Law. Since 2023, Article 93.3 LIRPF lets the spouse and children of a Beckham Law taxpayer join the special regime, each with their own application. At DPLL Tax & Legal we prepare and file the applications for the whole family, so that nobody misses a deadline or a condition.

Who can join the regime as a family member

Your spouse
Your children under 25, or of any age in the case of disability
If you are not married, the other parent of your children

An unmarried partner who is not the parent of your children cannot use this route. They would need to qualify on their own, for example through their own job in Spain. We check this in the first call.

The conditions each family member must meet

Move to Spain with you, or later but before the end of the first tax year in which you apply the regime
Become tax resident in Spain
Not have been tax resident in Spain in the previous five years
Not obtain income through a permanent establishment in Spain
The combined taxable base of the family members must be lower than yours. This is the condition most people overlook.

The family’s regime follows yours: it lasts as long as yours and ends when yours ends. This route applies where your first tax year under the regime is 2023 or later. For the detail, read what DGT ruling V0266-26 says about families.

Three situations we handle

You and your spouse apply together. You move at the same time and we prepare both applications in a single engagement.
Your spouse or children join you later. You already have the regime and your family arrives afterwards. We prepare their applications and make sure they are filed in time.
You both work in Spain. If each of you has your own job, each of you may qualify in your own right. We assess which route is better for each person.

What we do

Assess the eligibility of each family member, including the taxable base condition
Tell you exactly which documents each person needs: marriage certificate (apostilled and, where needed, with a sworn translation), passport and NIE, and an estimate of each person’s income for the first year
Prepare and file a Modelo 149 for each family member
Track each person’s deadline, because each family member files their own application
If you wish, file the annual Modelo 151 for each person while the regime applies

Everything is done online, through your client portal and video calls.

Deadlines

Each family member files their own Modelo 149 within a strict deadline. We calculate the date for each person in the first call, because it depends on when each of you moves and starts under the regime.

Fees

Family applications have a fixed fee, VAT included. See our pricing page for the current fees, or ask us in the free call.

Frequently asked questions

Does my spouse need to work in Spain?

No. Many spouses who join the regime have no Spanish income at all. What matters is that the family members’ combined taxable base stays below yours.

Can my children be included?

Yes, if they are under 25, or of any age in the case of disability, and they meet the same conditions.

We are not married. Can my partner apply?

Only through this route if they are the parent of your children. Otherwise they need to qualify on their own.

My spouse will arrive a few months after me. Is it too late?

Not necessarily. Family members can move later, provided they do so before the end of the first tax year in which you apply the regime. Their own application deadline still applies, so contact us as soon as the move date is clear.