The Beckham Law in Spain: who qualifies and how to apply

The Beckham Law in Spain: 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 — the impatriate regime, better known as the Beckham Law.

The idea is straightforward: rather than paying progressive resident rates on everything you earn globally, you are taxed like a non-resident on your Spanish-source employment income, at a fixed rate of 24 percent on the first 600,000 euros with 47 percent applying beyond that threshold. If your salary is significant, the difference is substantial.

The conditions are strict. As a general rule, you must have been non-resident in Spain for the previous five tax years, your relocation must be linked to an employment contract or a director role, and the activity must be performed principally on Spanish territory. Recent reforms have widened the scope to digital nomads and some self-employed profiles.

Timing is the part people ver más get wrong. The election must be filed within six months of starting the activity that triggers residence. Miss it and you cannot recover it later. Once granted, it applies for a total of six tax years.

It does not suit every case. Where a large part of your wealth sits abroad, the effect on wealth tax and on the 720 declaration needs to be modelled first. Running the numbers in advance avoids an expensive mistake.

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