How to apply the Beckham Law

In order to apply for the Special tax regime, it is necessary to submit an application before the Spanish Tax Administration. This application is to formally request the application of the special regime, as well as to provide all the documentation that justifies that all the requirements are met. Additional requirements can be notified by the Spanish Tax Administration if they require further documentation or clarifications.

Deadline to apply

To apply for the Beckham Law you have to submit the application to the Spanish tax authorities within a maximum period of six months from the date of registration with the Social Security in Spain or in the documentation (e.g., A1) that allows the maintenance of the foreign Social Security legislation.

This timeframe is very important, due to the fact that after that six-month window, you will not be able to apply for the the Beckham Law anymore.

Prerequisite

When applying for the Beckham Law, you must also be registered in within the Spanish tax administration census. This is a register, managed by the Spanish Tax Agency, in which any individual or legal entity that has to deal with the Spanish tax authorities must register.

In order to register in the Spanish taxpayers’ registry, you must file a Form 030. You can file Form 030 physically at the Spanish Tax Authority (AEAT) offices or online, in which case you will need an electronic certificate or with the digital certificate of a collaborator as DPLL.

AEAT resolution

The Special tax regime does not apply automatically after the submission of the application, but must be expressly authorised by the AEAT once they have verified that all requirements are met.

In this verification process the tax authorities may sometimes request additional supporting documentation or for further clarification. In this you will have 10 days to answer the AEAT with the possibility to extend 5 more days.

At the end of the process, the tax authorities will have to decide whether to authorise or reject the application. They have a legal deadline of 10 working days to do so. However, you will know the result only after you are notified of the resolution, which may require more or less time depending on your circumstances.

2023 Update: Extension to freelancers and digital nomads

Following the approval of Spain’s Startup Law (Ley de Startups) in December 2022 (effective January 2023), the Beckham Law was significantly expanded. The regime now covers:

• Freelancers (autónomos) who relocate to Spain and provide services primarily to foreign clients or companies
• Remote workers and digital nomads employed by non-Spanish companies from Spain
• Highly qualified professionals working for Spanish startups or scale-ups
• Entrepreneurs who start an innovative business activity in Spain

Prior to this reform, only employees of Spanish companies or foreign companies posting staff to Spain could access the regime. The 2023 extension makes the Beckham Law one of the most competitive expat tax regimes in Europe for a broader range of professionals.

The core tax benefit remains unchanged: a flat 24% rate on Spanish-source income (up to €600,000 per year), with foreign-source income remaining outside the scope of Spanish taxation.