Eligibility for the Beckham Tax Regime in Spain

Moving to Spain as a skilled professional?

The Beckham Tax Regime offers significant tax advantages for foreign workers relocating to Spain compared to the standard tax system. This special status can significantly reduce your Spanish income tax liability for up to six years.

How much can you save in taxes with the Beckham Tax Law Regime? 

Under the regime, qualifying individuals pay a flat 24% income tax rate on Spanish-sourced income—up to €600,000 per year—and are not taxed in Spain on most foreign income. In comparison, the top marginal income tax rate in Spain reaches up to 47% for high earners. The Beckham benefit applies for a total of six years: the year you move to Spain plus five additional years.

So, who qualifies?

Following the Startups Law (Law 28/2022), the eligibility criteria have been expanded, making it more accessible for professionals moving to Spain.

Here are the three most important conditions you need to meet:

1. You Haven’t Been a Spanish Tax Resident in the Last 5 Years

To be eligible, you must not have been a tax resident in Spain during the five years prior to your move. This ensures the regime is reserved for newcomers. This period was reduced from ten years to five with the 2022 reform making it easier for more professionals to qualify.

Note that passive ownership of a Spanish company during the previous 5 years is generally acceptable—but active involvement (e.g. working, managing, or directing the business) may disqualify you.

2. You're Relocating for Work or Business

You must move to Spain for a professional reason—whether it's a job offer from a Spanish company, an executive role, remote work with a foreign employer, or an approved entrepreneurial venture.

Qualifying situations include:

• An employment contract with a Spanish company

• A director or executive position in a Spanish company

• Entrepreneurial activity recognized as innovative or of national interest

• Remote work for a foreign employer (digital nomads may now qualify under the 2022 reform)

• Scientific or research activity, especially under public or research institution

Do note one important eligibility restriction: you cannot generate income through a permanent establishment in Spain if you want to qualify for the Beckham regime. This means you cannot act as an independent entrepreneur or freelancer in Spain and still benefit from the Beckham regime — unless you are an employee, a company director (with certain limits), or fall under specific startup-related exceptions outlined in the Startups Law (Law 28/2022).

3. You Apply Within the Deadline

Timing is crucial: you must apply for the regime within six months of starting your work activity in Spain or registering with Spanish Social Security whichever comes first. If your family members are also applying under the regime, they must apply within six months of either their arrival in Spain or your work start date, whichever is later.

Let BL Partners Handle the Process for You

At BL Partners, we specialize in helping expats secure their Beckham status—seamlessly and in full compliance with Spanish law. From eligibility assessment to document submission, we take care of the process for you and your family.