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 a Spanish tax resident in the previous five years. If you spent more than 183 days in Spain anytime since 2020, you likely do not qualify.
This catches some people off guard. That year you spent in Barcelona “figuring things out” may have started the clock against you.
Who Qualifies
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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, remote workers with the Digital Nomad Visa can also apply. This was a significant expansion of the regime.
Entrepreneurs: Those with “innovative economic activity” recognized by ENISA. Requires a formal application and approval process.
Who Does Not Qualify
Traditional freelancers without the Digital Nomad Visa. Athletes and sports professionals (ironic, given the law’s name). Company owners with more than 25% shareholding.
The 6-Month Deadline
You must apply within 6 months of registering with Spanish Social Security. 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. There is no extension. No exceptions.
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 lasts 6 years. 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.
