Tax
Spain’s special tax regime for people moving to work here (the “Beckham Law”)
A flat rate on Spanish employment income and limited taxation of foreign income for six years, for those who qualify and apply in time.
Spain offers a special tax regime for individuals who move to Spain to work, commonly known as the “Beckham Law”. It can make a significant difference to the tax cost of a move, but only for people who meet the conditions and apply within the deadline.
It is a tax matter only. It does not affect, and is separate from, the immigration requirements that apply to non-EU nationals.
The main features
- A flat 24% rate on employment income up to €600,000 a year
- Income and gains arising outside Spain (such as foreign interest, dividends and capital gains, including on the sale of property abroad) are generally not taxed in Spain during the regime
- The regime applies for the year in which the person becomes resident and the following five years
Who may qualify
The regime is aimed at people who become tax resident in Spain as a result of moving here, including for employment or to act as a director of a company. Among the conditions:
- The person must not have been tax resident in Spain in the five years before the move
- Directors may hold a stake in the company, provided it carries on a genuine economic activity and is not an entity holding assets such as property
The deadline
The application must be made within six months of starting the activity in Spain. Missing the deadline means losing access to the regime for that move, which is why the timing should be planned before arrival.
Before you move
Whether the regime is the right choice depends on the whole picture: the type and amount of income, assets held abroad, family circumstances and how long the person expects to stay. It interacts closely with the general rules on tax residency.
This article summarises the general rules. Eligibility depends on individual circumstances and should be confirmed before relying on the regime.
