Requirements, advantages, the six-month deadline and how to apply with Form 149 (modelo 149). We put you in touch with an English-speaking tax adviser who specialises in expats moving to Spain.
Employment income is taxed at 24% up to €600,000 a year, not on the general personal income tax (IRPF) scale.
Only what is in Spain
Apart from your salary, income and assets abroad stay outside IRPF and wealth tax.
Six years
The year you become resident and the following five. Since 2023 it can be extended to your family.
Guide
What the Beckham Law is and how it works
The Beckham Law (Ley Beckham) is the special regime for posted workers (art. 93 of the Personal Income Tax Act, Ley del IRPF): for six years you are taxed under rules similar to those of non-resident income tax.
How you are taxed under the Beckham Law
Employment income: 24% up to €600,000 a year and 47% on the excess, even if you work for someone abroad.
Dividends, interest and gains: only those obtained in Spain, on the savings scale. Other income from abroad is not taxed here.
Wealth tax: only on assets in Spain.
Beckham Law requirements
Following Ley 28/2022 (the Startups Act):
Not having been tax resident in Spain in the previous five years (previously ten).
Moving for an employment or remote-work contract, a post as company director, an innovative entrepreneurial activity or as a highly qualified professional.
Not obtaining income through a permanent establishment, with exceptions.
How to apply: Form 149
You apply with Form 149, within a maximum of six months from the start of the activity; each family member files their own. After that, each year, you file Form 151 during the income tax return filing period.
Arrival date, type of contract and family: the basics are enough.
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An adviser specialising in expats moving to Spain compares the Beckham Law with ordinary taxation.
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You'll know the saving, the requirements and the fee quote before Form 149.
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Frequently asked questions
Questions about the Beckham Law
What are the Beckham Law requirements?
Not having been resident in Spain in the previous five years, coming for work, a post as company director, entrepreneurship or as a highly qualified professional, and not obtaining income through a permanent establishment, with exceptions.
What is the deadline for applying for the Beckham Law?
Six months from the start of the activity shown in your registration with Spanish Social Security. You apply with Form 149.
Can my partner and my children apply?
Yes, since 2023: the spouse (or the other parent) and children under 25 or with a disability, if they meet the requirements and their taxable bases add up to less than the main taxpayer's.
Can digital nomads apply for the Beckham Law?
Yes, if they work remotely as employees with the international teleworking visa. If self-employed, only in specific cases, such as innovative entrepreneurs or highly qualified professionals.
How long does the Beckham Law last?
The year you acquire tax residence and the following five. You can opt out in November or December, with effect from the following year; if you opt out or are excluded, you cannot apply for it again.
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