The Beckham Law in Spain: A Tax Game-Changer for Foreign Professionals

What Is the Beckham Law?

If you're a foreign professional considering a move to Spain, there's one tax incentive you should know about: the Beckham Law. Formally known as the Special Tax Regime for Inbound Workers, this regime allows eligible individuals to benefit from non-resident tax treatment while living and working in Spain.

Introduced in 2005, it was designed to attract foreign talent to Spain by allowing qualifying individuals to be taxed as non-residents. Beckham Law was famously named after footballer David Beckham, one of the first high-profile beneficiaries after joining Real Madrid. The regime was updated in 2022 with key reforms that broadened its scope and accessibility. Today, it provides a powerful incentive for expats, executives, remote workers, entrepreneurs, and researchers to relocate to Spain under highly favorable tax terms.

What are the key benefits of the Beckham Law?

• Flat 24% income tax on Spanish-sourced employment income (up to €600,000/year)

• No taxation on most foreign-sourced income, such as:

  • Dividends from non-Spanish companies

  • Capital gains from foreign assets

  • Rental income from properties outside Spain

• Applies for 6 years: the year of arrival + 5 full tax years

• Simplified tax reporting

• Option to include eligible family members under similar conditions
  

Is the Beckham regime right for you?

This regime is particularly beneficial if:

• You expect to earn more than €60,000–70,000 per year in Spain. (Note that this threshold is approximate, as applicable tax rates under the normal regime vary depending on the autonomous community where you reside.)

• You want to avoid the complexity and high rates of progressive tax brackets.

• You have foreign assets or income streams and want to minimize Spanish tax exposure.

• You're relocating for a high-level position, research, or a remote job with a foreign employer.

You might want to note that:

• Certain tax benefits and deductions that would reduce the tax burden under the general IRPF regime are not available to those who opt for the Beckham Law (e.g., for dependents, housing, or pension contributions).

• Taxpayers under the Beckham Law cannot deduct real estate expenses, unlike in the general IRPF regime, where landlords can deduct costs such as maintenance, repairs, and mortgage interest.

How we can help?

At BL Partners, we specialize in helping professionals and their families secure Beckham status from start to finish. From assessing your eligibility to submitting your application and managing annual tax filings, we ensure everything is handled smoothly and in full compliance with Spanish tax law.