Requirements to Apply for the Beckham Law

The Requirements Explained EASY

The well-known Beckham Law is a special tax regime designed to attract international talent to work in Spain. It allows certain individuals who relocate to Spain to be taxed as non-residents, even though they live here. That means they’ll only pay taxes on income earned in Spain, at a flat rate of 24% up to €600,000, for a maximum of 6 years. Sounds great, right? But not everyone can qualify. Here are the current requirements (updated with the latest Startup Law reforms):

• You must not have been a tax resident in Spain in the past 5 years.
  If you’ve recently lived and paid taxes here as a resident, this regime won’t be an option for you.
• You must be moving to Spain for one of these professional reasons:
  • A job contract with a Spanish company. You can also qualify if you’re coming with an international remote work visa.
  • Appointed as a director of a Spanish company, as long as you own less than 25% of the company’s shares if it’s a holding company.
  • Launching an entrepreneurial business project that’s considered innovative (approved by ENISA or another official body).
  • Working as a highly qualified professional in a startup or tech company, especially in innovation, R&D, or similar fields.
• You must not have a permanent business setup in Spain.
  Opening a local business like a shop or restaurant excludes you—unless you’re an innovative entrepreneur or meet specific criteria as a qualified professional.
• You must apply within 6 months of registering with Spanish Social Security.
  Timing is key: miss the deadline and you lose the right to apply.
• The job must be real and active.
  No fake companies or loopholes—Spanish tax authorities check everything.

🎯 Perfect for executives, managers, athletes, and now also digital nomads relocating to Spain who want to save on income tax during their first years.

If your family is coming with you

The Beckham Law can also benefit your immediate family, as long as they meet the following conditions:

• They move to Spain with you or arrive within the first year of you applying for the regime.
• They become tax residents in Spain (this means they stay more than 183 days a year in the country).
• They haven’t lived in Spain in the last five years and don’t have a fixed business established here.
• They earn less than you, as the idea is that you’re the main taxpayer. For example, if your partner or children are studying or have lower-paying jobs, they may qualify.

And that’s it! If you tick all the boxes, the Beckham Law could help you and your family save on taxes while settling into your new life in Spain. 😊

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. You’ll also need a valid reason like a job contract, starting an innovative business, or working in a startup.

Yes, having an employment contract with a Spanish company is key. Some exceptions apply, like being a director or a qualified professional in a tech or research field.

Your spouse and children under 25 (or older if disabled) can apply too—if they move with you and don’t earn more than 50% of your income.

Yes. You must submit Form 149 within 6 months of registering with Spanish Social Security. 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.