Everyone moving to Spain hears about the Beckham Law. Pay 24% instead of 47%. Sounds perfect. But the eligibility rules are stricter than most realize.
The Basic Requirement
You must not have been resident in Spain during the five tax periods before the period in which the move to Spain takes place. There is no universal cutoff such as 2020. The relevant question is whether you were resident in Spain during the five preceding tax periods, assessed under the applicable rules.
This catches some people off guard. That year you spent in Barcelona “figuring things out” may have started the clock against you.
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Who Qualifies
Employees: Moving to Spain for a job with a Spanish company or the Spanish branch of your current employer. The most straightforward path.
Company Directors: Appointed to the board of a Spanish company. Director eligibility has to be reviewed against the current article 93 rules and the company's status, because the ownership analysis is not a simple blanket 25% test in every case.
Digital Nomads: Since 2023, qualifying international teleworkers may also fall within the regime, but the immigration status does not make the tax option automatic.
Entrepreneurs: Applicants relying on an entrepreneurial route must meet the applicable requirements, including the favourable ENISA report where required.
Who Does Not Qualify
A traditional freelance activity is not automatically covered or excluded by this summary. The Digital Nomad Visa is one possible route, but the special exclusion for professional athletes must be read in the context of the relevant employment relationship and Article 93. Shareholders and company directors require a specific Article 93 analysis of ownership, control, role and the reason for the move.
The 6-Month Deadline
The option must generally be communicated within a maximum of six months from the start date of the activity recorded in Spanish Social Security, or from documentation allowing continuation of origin-country coverage, as applicable. This is the deadline that catches most people.
Many arrive in Spain, focus on settling in, and forget about tax paperwork until too late. By then the window has closed. The deadline is strict in the official procedure, but the applicable start date and supporting document must be checked before calculating it.
What You Actually Save
On Spanish income up to €600,000: flat 24% rate instead of progressive rates reaching 47%. Above €600,000: standard rates apply.
Foreign income treatment depends on the type of income and the rules in force for the relevant tax year. It should not be described as automatically exempt across the board.
The regime applies during the tax period in which Spanish tax residence is acquired and the following five tax periods, provided the applicable conditions continue to be met. After that, you pay normal resident rates.
Planning Matters
The Beckham Law requires planning before you arrive. Know if you qualify. Have your timeline mapped. Do not miss the deadline.
We assess eligibility during initial consultations. Better to know upfront than discover problems later.
