Beckham Law in Spain | Expert Help with Special Tax Regime for Expats

Not Sure If You Qualify for Beckham Law Spain? We Can Help

Many foreigners working in Spain miss out on Beckham tax benefits due to unclear rules, missed deadlines, or eligibility errors. We’ll make sure you don’t.

What Is the Beckham Law and Who Can Use It?

The Beckham Law (named after footballer David Beckham) is a special tax regime in Spain for foreign workers.

It allows eligible individuals to pay a flat 24% income tax on Spanish income for up to six years. Most foreign income remains untaxed in Spain but proper structuring and reporting are essential.

To qualify for the Beckham regime, you must:

• Move to Spain for employment or be assigned by a foreign company that has a permanent establishment in Spain.
• Not have been a Spanish resident in the last full five tax years
• File Form 149 with AEAT within six months after registering with Spanish Social Security
• Work as an employee. Self-employed individuals (autónomos) generally don’t qualify, unless they operate through a company with less than 25% ownership
• Perform 85% or more of your work “physically” inside Spain.

Since the 2023 update, the regime also covers:

• Company directors or founders, provided they own less than 25% of the company (typically an S.L. in Spain).
• Remote workers employed by foreign companies, as long as they have an employment contract (not self-employed) and do most of their work in Spain.

As mentioned above, the regime is intended for professionals who contribute to the Spanish economy through formal employment, typically via a Spanish company or an employment contract.

However, the 2023 update extended eligibility to include entrepreneurs and company directors owning less than 25% of the business.

Freelancers cannot qualify for the Beckham Law unless they are under a genuine employment contract. Some providers propose conversion models, where the freelancer is hired as a local employee under contract,  but unless this is a legally recognized employment relationship (including full social‑security registration, payroll, employer direction, and subordination), it does not meet the regime’s requirements.

Fully self-employed individuals, therefore, remain ineligible, unless they restructure their situation to meet the qualifying criteria.

A correct application can significantly lower your Spanish tax burden.

What Income Is Taxed Under the Beckham Law Spain?

Only Spanish-sourced employment income is taxed at 24% (up to €600,000). Income above is taxed at 47%.

You won’t be taxed on:

• Foreign investment income
• Dividends from non-Spanish companies
• Capital gains from foreign asset sales

Key benefits include:

• No tax on most foreign income
• No wealth tax on foreign assets 
• Valid for six consecutive tax years

This structure offers major savings compared to Spain’s standard tax rates of up to 47% on global income.

Foreign salaries can still be taxable in Spain if the work is physically performed in Spain (as that would make it Spanish-sourced under tax law).

All benefits depend on proper filing and timing - mistakes can be costly.

Mistakes Expats Make With the Beckham Regime Spain

Many expats miss out on the Beckham Regime due to simple, avoidable errors.

These include:

• Applying after the six-month deadline
• Incorrectly structuring or reporting foreign passive income, which can trigger Spanish taxation
• Not understanding which types of income are exempt
• Failing to report foreign assets  (Modelo 720)
• Not planning for tax liability after the regime ends
• Changing jobs or work structure without notifying AEAT, which can lead to loss of the flat tax rate

Professional guidance ensures you follow all requirements and getting the full benefit.

How to Apply for the Beckham Law in Spain

To apply for the Beckham Regime, you must submit Form 149 to the Spanish Tax Agency (AEAT) within six months of registering with Spanish Social Security (Seguridad Social).

Before submitting Form 149, you must register with AEAT using Form 030 to declare your fiscal address and identification details.

Once approved, you’ll receive confirmation and must then submit Form 151 annually to declare your Spanish income under the regime.

You’ll need proof of your employment contract, residency status, and social security registration. The application must clearly state your intention to opt for the special tax regime. Missing this deadline or submitting incomplete documentation can lead to rejection.|Early professional support ensures your application meets AEAT requirements and maximizes your tax savings under the Beckham regime.

Ready to Apply for the Beckham Regime?

Contact our tax team now for a free consultation. Avoid delays and get everything filed correctly the first time.

What Happens After the Beckham Law Ends?

Once the six-year period expires, you are automatically taxed under Spain’s general tax rules. This includes progressive income tax rates (up to 47%) and global income reporting.

Planning ahead, especially if you have substantial foreign assets or income is essential to avoid a sharp increase in your tax burden.