Last updated: May 2026
We analyse whether you can qualify for the special regime for workers relocating to Spain, reviewing previous residence, cause of relocation, Form 149 deadline, salary taxation, assets and ongoing tax obligations.
Answer these 9 questions to get an orientative assessment.
The "Beckham Law" is the colloquial name for the Special Tax Regime for Workers Relocated to Spanish Territory, better known as the inpatriate regime. It is regulated in Article 93 of the Personal Income Tax Law and was originally introduced in 2005, being expanded at the end of 2022 as part of the new Startups Law (Law 28/2022). Its purpose is to attract talent and qualified personnel, as well as investors and entrepreneurs to Spain.
It allows individuals who acquire tax residence in Spain for work reasons (or other specific causes such as being a director, entrepreneur, or highly qualified professional) to be taxed under the Non-Resident Income Tax (NRIT) instead of the general Personal Income Tax (IRPF), during the tax period of the change of residence and the following five. This may result in a more efficient tax position in qualifying cases, and is a key tool in international tax planning.
To opt for this inpatriate regime, the following Beckham Law requirements must be met, among others:
The relocation can be ordered by the employer, or the activity can be performed remotely (remote workers).
Opting for Beckham Law offers significant tax advantages in Spain:
It is not always the most advantageous option. A detailed comparative analysis with the general IRPF regime is crucial, considering:
The process to apply for Beckham Law involves several steps and the submission of specific forms to the Tax Agency (AEAT):
It is a special tax regime, officially called the inpatriate regime, for foreign taxpayers who move to work in Spain. It was originally introduced in 2005 and expanded at the end of 2022 as part of the new Startups Law (Law 28/2022). Its purpose is to attract talent and qualified personnel, as well as investors and entrepreneurs.
Any foreign taxpayer or Spaniard who moves to Spain for more than 183 days for work reasons can apply. It is aimed at workers, highly qualified professionals, entrepreneurs, and company directors with high salaries. The Startups Law has extended the regime to self-employed company directors, remote workers, and self-employed individuals focused on services to startups or in training, research, development, and innovation activities. It can also be extended to the spouse, children under 25 (or with disabilities of any age), or the parent in the absence of a marital bond.
It is necessary to move residence to Spain for work reasons. The applicant must not have been a tax resident in Spain in the 5 years prior to the move. If the employee is a company director, they cannot own more than 24% of the company. The employment relationship can be ordinary or special. The move can be ordered by the employer, or the activity can be performed remotely.
It allows paying a fixed Personal Income Tax (IRPF) rate of 24% on income earned in Spain (mainly employment income). This flat rate applies up to €600,000 annually. If income exceeds €600,000, a flat rate of 47% (previously 45%) applies. Under Beckham Law, taxation is primarily on income generated in Spain.
The duration is 6 years. It can be applied in the year tax residence is acquired in Spain (or the regime is adopted) and the following 5 years.
The person under the regime cannot deduct most personal and family expenses from general IRPF. A possible severance pay will not be exempt from taxation. It raises debate about tax fairness compared to regular residents.
The employee must apply directly to the Tax Agency (AEAT) using Form 149. The application must be made within 6 months from the start of the employment relationship in Spain. It is necessary to register in the census of taxpayers (Form 030) beforehand.
The tax return must be filed within the annually established period (between April and June). Those who have opted for Beckham Law must file their IRPF return using Form 151.
Yes, it can be renounced voluntarily. The renunciation must be made between November and December with effect for the following year. The right to the regime is not lost by voluntary cessation to start another employment relationship or by dismissal, if the requirements are maintained.
Take the orientative test and, if your case needs review, send us the result via WhatsApp. We will review previous residence, cause of relocation, Form 149 deadline, expected taxation and related tax obligations.