«The Beckham Law» or how to save taxes in Spain if you are a foreigner

Tax benefits

The Beckham Law offers attractive tax advantages for both employees and companies hiring international talent. The key benefit? Even if you spend more than 183 days in Spain, you’re taxed only on income earned within Spanish territory—not on your global income.

The tax rate is also appealing:

• 24% flat rate on income up to €600,000
• 45% on any amount above that

Originally, this regime aimed to attract skilled professionals and entrepreneurs, and gained fame because David Beckham was one of the first high-profile beneficiaries (hence the name). However, after several reforms, professional athletes are now excluded and governed under their own tax framework (Royal Decree 1006/1985).

Requirements

• The expatriate cannot have been resident in Spain for the last 5 years.
• Must have an employment contract. With the exception of professional sportsmen and women who are governed by their own regulations.
• This employment contract must be signed with a Spanish company.
• Regarding the administrators of an entity: they cannot own more than 24% of the company for the law to be applicable and thus be able to benefit from the tax saving.
• It does not apply to income obtained through a permanent establishment located in Spain.
• The core of the employees’ professional activity must be in Spain. However, it is possible to obtain work and income from abroad, as long as it does not represent more than 15% of the total income.

Who can apply for the application of this law?

Basically any foreigner who moves to Spain and who is under the following situations:

• Foreign workers who have just moved to Spain.
• Expatriates with high incomes who occupy executive or management positions.
• Administrators who come to work in a company.

In contrast, the following individuals are excluded:

• Self-employed workers.
• Professional sports athletes.
• Directors of business entities.

How to apply for the Beckham Law

Once it has been verified that the established requirements have been met, the application must be submitted through form 149 within thefirst 6 months of registration as an employee of a Spanish company.That is to say, from the date of registration with the Social Security. Otherwise, if there is a delay, the application and its privileges may be denied.

In addition, the Tax Agency must be informed by means of the form 149 filling in the following data:

• Passport and NIE
• Social security number
• Employment contract with the Spanish company

From that moment on, the taxpayer will enjoy the benefits of this law for a period of 6 years during which he/she will have to formalize his/her non-resident tax returns annually by means of form 151.

FAQs

Straightforward answers to the things everyone asks.

In essence, any foreign person who moves to Spain and is in any of the following situations:
– Foreign workers recently arrived in Spain.
– Expatriates with high income who occupy executive or management positions.
– Administrators coming to work in a company.
On the other hand, the following individuals are excluded from this law:
– Self-employed individuals.
– Professional sportsmen.
– Company directors.

Both the waiver or exclusion from the special regime must be communicated to the tax authorities by filing form 149 within a maximum period of six months from the date of commencement of the activity recorded in the registration with the Social Security in Spain.
The taxpayer may opt for the national regime as long as this is done during the months of November and December and with application from January of the following year, with the consequence that it will no longer be possible to opt for it again.

Preguntas frecuentes sobre la Ley Beckham

Resolvemos las dudas más comunes sobre este régimen fiscal especial para extranjeros que vienen a trabajar a España.

¿Qué es la Ley Beckham?

La Ley Beckham, oficialmente conocida como Régimen de Impatriados, es un régimen fiscal especial regulado en el artículo 93 de la Ley del IRPF. Permite a los profesionales extranjeros que se trasladan a España por motivos laborales tributar como no residentes durante 6 años (el año de llegada más los 5 siguientes), pagando impuestos solo por los ingresos obtenidos en España y no por su renta mundial.

¿Cuáles son los principales beneficios fiscales?

El principal beneficio es que solo tributas por los ingresos generados en territorio español, no por tu renta global. Además, se aplica un tipo impositivo fijo del 24% para ingresos hasta 600.000€ y del 45% para cantidades superiores, lo que suele resultar más ventajoso que el IRPF estándar progresivo.

¿Quién puede acogerse a la Ley Beckham?

Pueden solicitarla trabajadores extranjeros que se trasladan a España, expatriados con altos ingresos en puestos ejecutivos o directivos, y administradores que vienen a trabajar en una empresa. Quedan excluidos los trabajadores autónomos, deportistas profesionales y directores de entidades empresariales.

¿Cuáles son los requisitos principales?

Debes cumplir varios requisitos: no haber sido residente fiscal en España durante los últimos 5 años, tener un contrato laboral con una empresa española, desarrollar tu actividad profesional principalmente en España (aunque puedes obtener hasta un 15% de ingresos del extranjero), y si eres administrador, no poseer más del 24% de la empresa.

¿Cómo se solicita la Ley Beckham?

Debes presentar el modelo 149 ante la Agencia Tributaria dentro de los primeros 6 meses desde tu alta en la Seguridad Social como empleado de una empresa española. Necesitarás tu pasaporte, NIE, número de la Seguridad Social y el contrato laboral con la empresa española. Es fundamental cumplir este plazo, ya que de lo contrario podrías perder el derecho a acogerte al régimen.

¿Cómo se declaran los impuestos bajo la Ley Beckham?

Si estás acogido a este régimen, no presentas la declaración de la renta estándar (IRPF). En su lugar, debes presentar el modelo 151 de forma telemática durante el periodo oficial de declaración cada año. Antes de presentarlo, asegúrate de estar dado de alta en el Censo de Obligados Tributarios mediante el modelo 036.

¿Se puede renunciar a la Ley Beckham?

Sí, tanto la renuncia como la exclusión del régimen especial deben comunicarse a Hacienda mediante el modelo 149 en un plazo máximo de seis meses desde el inicio de la actividad. También puedes optar por el régimen nacional durante los meses de noviembre y diciembre, con aplicación desde enero del año siguiente, pero ten en cuenta que una vez renuncias, no podrás volver a acogerte a este régimen.

¿Cuánto tiempo dura el beneficio de la Ley Beckham?

El régimen especial se aplica durante un periodo de 6 años: el año en que llegas a España y te das de alta, más los 5 años siguientes. Durante todo este tiempo disfrutarás de las ventajas fiscales, siempre que sigas cumpliendo los requisitos establecidos.

Beckham Law and the income tax return

If you’re covered by the Beckham Law, you don’t file the standard tax return like most residents. Instead, you’re required to submit Form 151 electronically, within the official income tax filing period each year.

Before filing, make sure you’re registered in the Census of Taxpayers. If not, you’ll need to register first by submitting Form 036.

📌 Remember: being under this special regime means you skip the regular IRPF return and handle everything through Form 151.

At TaxDown, we take care of all the steps for you—from registration to filing—so you can save time, avoid errors, and take full advantage of your tax benefits. Questions? Reach us anytime at support@taxdown.es.