Guide to Beckham Law
The Beckham Law is a special tax regime in Spain designed to attract foreign professionals by offering a reduced income tax rate.
Introduced to incentivize international talent, this regime allows eligible expats to benefit from a flat tax rate on Spanish-earned income while exempting foreign income from taxation. It applies to employees, remote workers, entrepreneurs, and company directors who meet specific criteria.
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Overview
β Tax Rate: Flat 24% tax on Spanish-earned income up to β¬600,000; 47% on income above this threshold.
β Foreign Income: Not taxed under the Beckham Law.
β Eligibility Period: Up to 6 years (year of relocation + 5 additional years).
β Application Deadline: Must apply within 6 months of starting work in Spain.
β Family Benefits: Spouses and children under 25 can also qualify under certain conditions.
Beckham Law in Spain: A Guide
What is the Beckham Law?
The Beckham Law is a special tax regime in Spain that allows certain foreign βexpatsβ moving to Spain to benefit from a reduced personal income tax rate.
What is its purpose?
The law aims to attract qualified foreign professionals and talent to Spain.
What is considered βworkβ under the Beckham Law?
There are seven eligible work situations:
Employment with a Spanish company β Taking a new job in Spain.
Transfer to a Spanish company β Moving within the same international company but relocating to Spain.
Remote work from Spain for a foreign company β Working remotely while residing in Spain.
Director of a Spanish company β Becoming a company director in Spain.
Independent professional in an entrepreneurial activity β Starting your own business.
Highly qualified independent professional providing services to startups.
Self-employed professional in training, research, development, or innovation.
Who can benefit from the Beckham Law?
To qualify, you must:
Be employed in Spain, either by a Spanish company or transferred from an international one.
Not have been a resident in Spain in the last five years.
Not be employed by a Spanish company you previously worked for before moving.
Live in Spain for more than 183 days per year (or in some cases, if your spouse and children remain in Spain, even if you're physically present for less than 183 days).
How are you taxed under the Beckham Law?
Flat rate of 24% on income earned in Spain, up to β¬600,000.
Income above β¬600,000 is taxed at 47%.
No tax on income earned outside Spain.
How long does the Beckham Law apply?
It lasts for a total of six years, including the year you move to Spain and the following five years.
What happens after six years?
After the six-year period, you will be taxed as a regular Spanish resident, meaning:
You will be subject to progressive tax rates.
You will be taxed on your worldwide income.
Can family members also benefit?
Yes. Direct family members (spouses and children under 25) can also benefit from the Beckham Law without needing to meet the same work and relocation requirements.
How to Apply for the Beckham Law?
Application Process
You must submit an application to the Spanish Tax Agency (AEAT) within six months from the date of starting your work activity in Spain.
Required Documents
To apply, youβll need:
Employment contract β Proof of employment with a Spanish company or transfer to Spain.
Spanish Social Security registration.
Current employment verification letter.
Previous tax residency certificate β To confirm you havenβt been a tax resident in Spain for the past five years.
Foreign Identification Number (NIE).
Can I opt out of the Beckham Law?
Yes, but opting out is irreversible. Once you leave the Beckham Law regime, you will be taxed under Spainβs standard tax system.
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