Path to Beckham Tax Benefits – Process Explained

Relocating to Spain for work? You may qualify for a significant tax advantage under Spain’s Beckham Law (officially known as the Special Expat Tax Regime). Thanks to the 2023 reform under the Spanish Startup Law, the regime is now more flexible and open to remote workers, entrepreneurs, and startup executives—not just corporate employees.

At BL Partners, we guide you through the entire process, from initial eligibility assessment to filing your annual tax returns—all with professional legal precision.

Step 1: Eligibility Evaluation

Before we begin any paperwork, our team conducts a thorough eligibility review to ensure you qualify. If we believe that you are unlikely to qualify for the Beckham regime, we will not proceed with the application process—and you will not be charged for this initial assessment. Please note that the final decision on your application is always made by the Spanish Tax Agency (Agencia Tributaria).

To be eligible under the updated regime, you must meet certain key criteria. Below is a brief summary — for a detailed explanation, see our separate blog post about eligibility for the Beckham tax regime in Spain.

• Not have been a tax resident in Spain in the last 5 years

• Be relocating to Spain for a qualified work purpose, such as:

  • An employment contract with a Spanish entity

  • A remote worker visa (digital nomads can now qualify)

  • A managerial role in a certified startup

• Not earn income through a permanent establishment in Spain

• Submit your application within 6 months of registering with Spanish Social Security or receiving your residence permit.
  

We assess all these factors in detail before moving forward with your application.

Step 2: Application & Submission to the Spanish Tax Agency

Once eligibility is confirmed, we handle the entire application process for you. Our Beckham Entry service includes preparing and submitting:

• Form 149 – to opt into the Beckham regime

• All necessary supporting documents such as your passport and NIE (Spanish foreigner ID number), employment contract, certificate from the employer confirming your relocation and proof of Spanish social security registration

• Communication with the Spanish Tax Agency (Agencia Tributaria)

Step 3: Annual Tax Filing

Once you’re accepted into the Beckham regime, you must file a simplified non-resident tax return every year. Our Beckham Annual service under the Beckham regime covers the complete preparation and submission of your yearly tax return related to the special expat tax status. This includes:

• Calculation of taxes owed under the flat 24% rate up to €600,000 (47% on any income exceeding that amount)

• Preparation and submission of Form 151

• Communication with tax authorities on your behalf

Optional: Annual Maintenance Package

Want total peace of mind? Opt for our Beckham Maintenance Package, which includes:

• Annual Beckham tax filing for each year of the regime

• Ongoing monitoring of legal changes that could affect your status

Why BL Partners?

• All our lawyers have firsthand experience relocating to Spain as expats

• In-depth knowledge of the Beckham Law

• Legal and tax support, from eligibility for the Beckham regime to compliance

• Transparent pricing and personalized service

  
  

Contact us to learn more about our services, and to start your eligibility evaluation.