Spain's Beckham Law: who qualifies and how to apply

Spain's Beckham Law: who qualifies and how to apply

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Moving to Spain for work raises one question very quickly: how much tax will you actually pay. For many incoming professionals, the answer depends on a single regime click aquí — the special expat tax regime, commonly called the Beckham Law.

The idea is straightforward: rather than paying progressive resident rates on everything you earn globally, you are treated as a non-resident for tax purposes on your Spanish-source employment income, at a flat rate of 24 percent on the first 600,000 euros and 47% above that. For higher earners, the difference is substantial.

The conditions are strict. As a general rule, you must not have been a Spanish tax resident in the five years before the move, your relocation must be linked to an employment contract or a director role, and the activity must be performed principally on Spanish territory. The latest changes have widened the scope to digital nomads and some self-employed profiles.

Timing is the part people get wrong. You have to apply within six months of registering with Spanish social security. Miss it and the regime is lost for the whole assignment. Once granted, it applies for the year of arrival and the following five.

It is not automatically the better option. If you have significant income outside Spain, the effect on wealth tax and on the 720 declaration should be calculated before deciding. A short analysis before applying is usually time well spent.

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