Requirements to Apply for the Beckham Law

The Requirements Explained EASY

The Beckham Law allows certain individuals to be taxed as non-residents, paying only 24% on income tax up to €600,000 for 6 years, as confirmed by the Spanish Tax Agency.

FAQs

Every time someone reaches out, a new question pops up. Here are the most common ones.

You can apply if you’re moving to Spain for work and haven’t been a tax resident in the last 5 years, a period the Spanish Tax Agency sets as the five tax periods before the move. You’ll also need a valid reason like a job contract, starting an innovative business, or working in a startup.

Not necessarily. An employment contract is the usual route, and it does not have to be with a Spanish company: being assigned to Spain by your employer (with an assignment letter) or working remotely using only telematic means also qualifies. You can also qualify by becoming a company director, running a business classed as entrepreneurial or working as a highly qualified professional for start-ups or in training, research, development and innovation.

Your spouse and children under 25 (or older if disabled) can apply too—if they move with you and the total of their taxable bases stays below your own taxable base.

Yes. You must submit Form 149 within 6 months of registering with Spanish Social Security, the deadline set by the Official State Gazette. Miss it, and you lose the benefit.

In general, no—unless you’re launching an innovative project validated by ENISA or working as a highly qualified professional in a startup, the routes recognised by the Spanish Tax Agency.