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Beckham Law in Spain

Get legal advice on how to apply for Spain’s Special Expat tax regime and enjoy lower income taxes locally and globally

🇪🇸 Benefits applying for Beckham Law in Spain

The Beckham Law is a special tax regime for individuals who come to Spain if they have a job offer in Spain. Whether it’s for a new company or being relocated by their existing foreign employer. Those who qualify for the Beckham Law are taxed at a much lower rate than Spanish citizens. You can even apply for it if you are appointed as a company director and own fewer than 25% of the company’s shares.

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How can a lawyer help me?

Being a foreigner in Spain and keeping your taxes in order is not always easy to do.
Our Tax department provides services to both individuals and societies.
Whether you reside in Spain or you live elsewhere but have legal needs in connection to Spain, we are the trusted and experienced partners that can help you avoid the hard work and assist you.

The Beckham Law allows foreigners who move to Spain can pay a flat tax of 24% on their Spanish earnings rather than a progressive tax on their worldwide income, which can be as high as 45%. It’s known as the Beckham law after a famous British sportsman, David Beckham, who was one of the first people to benefit from it.

People who want to live and work in Spain can pay income and wealth taxes as if they were non-residents for the first six years, thanks to this law.

You have six months to submit the application, starting from the day you were registered with the Spanish Social Security as an employee, to apply for the visa.

You must complete Form 149 and file it with the Spanish tax agency. This application process also requires your:

  • Social Security number
  • Passport and NIE number
  • An employment contract

Once it’s approved, you can benefit from advantageous tax rates for six years. However, you must file a tax return each year as part of the arrangement.

1. You have not been a Spanish Tax Resident for the last ten years. This is the main requirement for all applicants.

2. You’re moving to Spanish territory because you: 

  • Have a new employment contract.
  • Are relocating with your current overseas employer to a Spanish subsidiary or branch.
  • Are being appointed director of a company. You will own, directly or indirectly, fewer than 25% of the company’s shares.

3. That you are not working as a freelancer and earning an income actively.

However, it is possible to earn an income from overseas work from a foreign country if that work is less than 15% of your total income.

Beyond income tax breaks, there are also advantages for capital gains and dividends. Real estate assets are only taxed if they are Spanish properties, so this protects your international property portfolio. However, there is a 1.8% wealth tax on your net worth for assets that are worth more than €3 million.

Dividends outside of Spain are not taxed compared to those within Spain that are taxed at between 19% and 26% annually. However, you may have to pay capital gains tax in the country where the assets are held or were sold.

The main benefit is that the person only pays tax on their Spanish income, which is capped at 24% up to €600,000 annually. If the income is higher than this threshold, then it is taxed at a flat rate of 45%.

There is no impact if you spend more than 183 days a year in the country as you will be taxed at under the rules that apply to non-residents.

You are effectively a non-resident for tax purposes.

As a general rule, this process usually takes between one and two months.

 

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About
Tax Department

We are passionate about helping everyone that wants to relocate in Spain to understand the taxes, be compliant with them and, at the same time, to optimize their tax situation. We have the knowledge and the experience to assist you whether it is your Personal Income Tax, Wealth Tax or restructuring your assets and source of income to adapt to the Spanish tax Regulation to the best of your interests.

Tax

Personal Income Tax

A Plane Pilot wanted to optimize his Personal Income Taxation in Spain. Applying for the exemption on employment income related to work performed abroad, he was able to exclude from taxation 60.100 Euros every year.

Wealth Tax

 A US expatriate that wants to relocate in Spain, would like to know how to structure his US assets in order to not be forced to pay the Wealth Tax in Spain. Changing from a LLC to a Limited company allowed him to profit from the exemption on the family business.

Corporate Tax

A company was incorporated several years ago, but was dormant. In order to allow this company from operating again, we rebuilt the accounting from scratch, filed all of the pending tax returns, and the company is good to operate again.

Find your Tax Lawyer

Sergi M

Sergi Mingallon

Tax and accounting specialist
Sergi Canas

Sergi Canas

Tax Specialist
Maria Grima

Maria Grima

Tax Specialist
Sara Rinaldi from Lexidy

Sara Rinaldi

Tax Advisor

Frequently Asked Questions

According to the law, your arrival in Spain must be a consequence of the new employment contract or relocation from your current employer.

Although it is normal that you arrive in Spain sometime before the start of your contract (to find housing and arrange schooling for children, among others), Spanish tax Authorities can dig deeper and question your arrival date and when did you get the job offer. In case your arrival in Spain was before the start of the job negotiations or the job offer, they could deny the Special Expatriate Tax Regime.

Applying for this regime is considered as beneficial when you will be perceiving employment income over 55.000 Euros or when you have foreign non-employment income (rental income, dividends, interest, capital gains) that you would like to avoid being taxed in Spain. Also, your assets abroad will not have to pay Wealth Tax and/or file the Informative Form on Goods and Assets Abroad.

Currently, it does not. Your Spouse will have to submit a regular Spanish Personal Income Tax return, and, if applicable, a Wealth Tax Return and an Informative Form on Goods and Assets Abroad.

However, according to the project of the Start-Ups Law in Spain, it is being considered that the regime extends to the spouse of the applicant for the regime, and extends for 10 years after the first year of tax residency in Spain.

This Special Expatriate Tax Regime lasts for the first year that you are a Spanish Tax Resident and the following 5 years, as long as you keep being employed.

Yes, although the law does not specify how long you can be out of work, it is advisable to stay as little time as possible and switch immediately from one job to another.

You can’t take advantage of double taxation treaties. However, you are effectively a non-resident for tax reasons.

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Lexidy Legal Tech
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Based on 451 reviews
Andy Kreek
Andy Kreek
10:14 07 Feb 23
I've worked with Lexidy with various tax and immigration related inquiries, which they have handled well.However, I did have a negative experience regarding obtaining a digital certificate. I engaged Lexidy to obtain a digital certificate, for which they charged 250EUR. As it turns out, the certificate was valid for just one year, which they did not inform me of when they delivered it to me.After I discovered it had expired, I wrote to Lexidy expressing my surprise, but I never received any reply.I then proceeded to follow the process myself to obtain a new digital certificate per the website of the Fabrica Nacional de Mondeda y Timbre to obtain a digital certificate. The process is, in fact, free and (if you speak Spanish) only marginally more complex on my end than engaging Lexidy.On top of it all, the digital certificate I received from the FMNT is valid for 3 years, not 1.
Ethan Keeney
Ethan Keeney
17:09 02 Dec 22
Sara has been a great help to me in my application for the Beckham tax.
Josh Pudner
Josh Pudner
12:15 24 Aug 22
We use Lexidy for our payroll and accounting services in Spain, and they have provided great service to us for 3 years. They always respond on time, are proactive, and accurate with their work. I would recommend using them. Our contact Isabel Sanchez is great to work with.
Declan Ryan
Declan Ryan
20:48 01 Jun 22
The Lexidy team is uniquely positioned to provide pan-European business and tax advisory services; what would be complex or impossible for a country-specific advisor is straightforward for Lexidy. They answered in days what would take weeks for other firms.
Mike Leon Widiner
Mike Leon Widiner
09:57 01 Jun 22
Excellent customer service by Jose García
Pit Rissiek
Pit Rissiek
09:37 19 May 22
Absolutely Professional and worth-it Experience!I can highly recommend working with Carlota Llopart and Lexidy! Carlota and the team have gone beyond my expectations when it comes to owning and actually even driving the steps for my mortgage, the purchase of my flat as well as taxes filed. I have had an extremely difficult seller, but I was able to fully trust the team to guide me through this first acquisition.I have already recommended Lexidy to friends who had similar positives experiences and will continue working with Carlota and the team. Side note, me being German: Great value for money too!
Nadina Jitaru
Nadina Jitaru
13:40 29 Apr 22
We've been working with Lexidy for years and they are professionals in all payroll and tax related matters. The team provides efficient and exemplary services, we've been working closely with Isabel on a daily basis and her continous support is greatly appreciated. If you are in need of lawyers or accountants, Lexidy Boutique is a great choice.
Rick Kleinhans
Rick Kleinhans
13:03 27 Apr 22
Lexidy has been a lifesaver. The entire team has helped us so much on different matters both personal and corporate. Isabel in correcting an error by a previous accountant that was costing us an extra €1000 every month in social security payments! Jose with various matters and tax advice. Diego in helping us get documents notarized in Valencia even though he is based in Madrid. I cannot recommend them enough!
adela
adela
10:39 26 Apr 22
Professional and very efficient. Excellent service and very easy to communicate with. I have been in contact with Jose Garcia, he helped me solve all my tax related doubts. Very much recommended!
Sarah Taylor
Sarah Taylor
11:03 31 Mar 22
Lexidy did an amazing job setting up our company in Spain, which was a complicated and lengthy affair which they handled with patience and professionalism. Their ongoing tax, accounting and payroll services have been greatly appreciated. Friendly and professional team with perfect English. Highly recommended!
Tanja C
Tanja C
01:36 24 Mar 22
I highly recommend Jose G. if you ever need any expertise in the field of tax payments (whether you are in Spain or you return back to your home country).Everything was handled fast, professionally and efficiently.
marc mozos
marc mozos
16:56 03 Mar 22
Encantado con el trabajo de Lexidy, Sergi Mingallon es un excelente experto en contabilidad. Recomendado 100%.
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