Requirements of the Beckham Law

To be able to apply for the special regime, you must meet the following requirements:

• The taxpayer wishing to apply the special regime must not have been resident
  in Spain during the five tax periods prior to that in which the transfer to the
  Spanish territory takes place.
• The movement to the Spanish territory takes place due to one of the following
  circumstances:
  • as a consequence of an employment contract with a Spanish company
    or transfer from a non-resident entity to a Spanish company.
  • as a consequence of the acquisition of remote work status in Spain.
  • as a consequence of the acquisition of the condition of director of a
    Spanish entity.
  • as a consequence of the performance in Spain of an economic activity
    qualified as an entrepreneurial activity which should be certified.
  • as a consequence of the performance in Spain of an economic activity
    by a highly qualified professional providing services to emerging
    companies.
• The taxpayer does not obtain income that would be classified as obtained
  through a Permanent Establishment located in Spain (i.e., being a freelance).

Deadline to apply for the Special Tax Regime

It is worth mentioning, that the application for the special tax regime has to be done
within the first six months of registration with the Spanish social security system.
In addition, between the months of April and June of the following year in which the
taxpayer is considered a resident, the taxpayer must file his/her Personal Income Tax
return using form 151.

Family members can also apply if:

• such persons move to the Spanish territory during the same year in which the taxpayer moves,
• they acquire the Spanish tax residence,
• neither obtains income that would be classified as obtained through a PE (e.g., freelance) located in Spain and
• the sum of the family’s (spouse and children) net taxable income in each of the tax periods in which the regime is applicable is lower than the net taxable income of the taxpayer (i.e., Mr. Capatt) to which they are accompanying is fulfilled.

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.