Services
Beckham Law in Spain
Marfour can help you optimize your tax position while living and working in Spain.
The Beckham Regime allows qualifying individuals relocating to Spain to benefit from a more favorable tax treatment for a limited period.
About the service
What is the Beckham Law in Spain
The Beckham Regime (Special Expatriate Tax Regime) allows individuals who relocate to Spain to be taxed as non-residents, even if they meet the criteria to be considered tax residents.
Thanks to the application of this special regime, the tax liability for Personal Income Tax (PIT) is determined in accordance with the rules established in the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004 of March 5 (hereinafter TRLIRNR), for income obtained without the mediation of a permanent establishment, subject to certain specific conditions.
In practice, this means qualifying individuals are taxed only on Spanish-source income, rather than their worldwide income, for a limited period (generally up to 6 years).
To benefit from this regime, you must submit your application within six months of your arrival in Spain. Thanks to our expertise, our tax lawyers ensure that this is the optimal tax planning strategy for you.
Enjoy all the Benefits it has to offer
The benefits of Beckham Law in Spain
Taxation only on Spanish-source income
(with limited exceptions)
Flat tax rate: Reduced tax rate
(generally 24%)
Easy tax system: Simplified tax compliance
Attractive framework for relocation to Spain
Are you eligible?
Requirements to apply for a Beckham Law in Spain
Relocation to Spain
Applicants must relocate to Spain for work purposes, meet the conditions to be considered tax residents under Spanish law, and must not have resided in Spain during the previous five years.
Eligibility Profile
This regime is typically available to:
- Highly skilled professionals
- Executives and international employees
- Entrepreneurs and investors
- Remote workers and digital nomads (under recent developments)
Tax Residency Status
Although individuals qualify as tax residents in Spain, they may opt to be taxed under the non-resident regime if approved.
Tax Treatment Under the Beckham Regime
Under this regime:
- Taxation applies primarily to Spanish-source income
- A fixed tax rate (generally 24%) applies to a certain threshold
- Tax obligations are simplified compared to standard residency taxation
Duration of the Regime
How can Marfour help you?
Applying for the Beckham Regime requires careful assessment of your tax residency status and eligibility, as well as proper structuring to ensure compliance with Spanish tax regulations.
At Marfour International Law Firm, we guide you through the entire process, ensuring your application is aligned with your professional and financial situation and that it represents the best tax planning option for you and your family.
Tax Residency Assessment
We evaluate your situation to determine whether you qualify for tax residency and assess your eligibility for the Beckham Regime.
Eligibility and Strategy Planning
We define the best approach based on your income structure, relocation plans, and professional activity.
Application Preparation and Submission
We assist in preparing and submitting your application to ensure it meets all legal requirements.
Coordination with Tax Authorities
We guide you through compliance and communication with Spanish tax authorities.
Ongoing Tax Support
We provide continued guidance to ensure you remain compliant and fully benefit from the regime throughout its duration.
FAQ
Frequently asked questions about the Beckham Law in Spain
What is the Beckham Regime in Spain?
How long can I benefit from the Beckham Law in Spain?
The regime generally applies for up to 6 years from the time it is granted.
Do I pay tax on worldwide income under the Beckham Regime?
No, under this regime you are generally taxed only on Spanish-source income, rather than your global income.
What is the tax rate under the Beckham Regime?
A fixed tax rate of approximately 24% applies to a certain income threshold.
Who can apply for the Beckham Regime in Spain?
It is typically available to international professionals, executives, entrepreneurs’ employees, and remote workers relocating to Spain.
Do I need to be a tax resident in Spain to apply?
Yes, you must meet the criteria for tax residency, but you can opt to be taxed as a non-resident under this regime.
Is the Beckham Regime beneficial for expats moving to Spain?
Yes, it is designed to attract international talent by offering reduced taxation and simplified tax obligations.
Can remote workers or digital nomads apply for the Beckham Regime?
Yes, recent developments have expanded eligibility to include remote workers and digital professionals.
What is the tax rate for the Digital Nomad Visa in Spain?
If you are an employee holding a Digital Nomad Visa, you may benefit from a flat tax rate of 24% under the Beckham Regime.
Can I qualify for the Beckham regime if I have lived in Spain before?
Yes, you can apply for the Beckham Law (officially the Special Tax Regime for Inpatriates) even if you have lived in Spain before, as long as you have not been a tax resident in Spain during the five years immediately preceding your relocation.