Moving to Spain does not automatically grant the regime. Before relocation, we review previous residence, the qualifying ground, income, assets, family and the Form 149 deadline to determine both eligibility and whether the election is genuinely beneficial.
Technical review: August 2026
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.
Spending more than 183 days in Spain is not enough. Spanish tax residence must arise from a move within one of the listed Article 93 categories: certain employment or remote-work arrangements, directorships, entrepreneurial activities, highly qualified services, training, research, development or innovation. Professional athletes within Royal Decree 1006/1985 are excluded. Certain family members may opt if they satisfy additional conditions.
The applicant must not have been Spanish tax resident in the five preceding tax periods and the move must fit a listed category. There is no general shareholding cap for directors: the related-party threshold under the Corporate Income Tax rules is relevant only where the company is a passive asset-holding entity. Permanent establishment, timing, social security, evidence and the Form 149 deadline also require review.
The general taxable base under the special regime is taxed at 24% up to €600,000 and at 47% on the excess. Employment income is subject to the regime’s specific source rules. Spanish-source dividends, interest and certain gains follow a separate savings-income scale, so the regime should be compared with ordinary IRPF using the taxpayer’s full income and asset profile.
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 option is communicated individually to the Spanish Tax Agency using Form 149. For the principal taxpayer, the maximum period is 6 months from the activity start date recorded in Spanish Social Security or in the documentation allowing home-country Social Security coverage to continue; where registration is not required, the period runs from the start date shown in supporting documentation. The taxpayer must first have a Spanish tax identification number and be included in the Census of Taxpayers.
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.
We analyse eligibility, remote work for foreign employers and the Form 149 deadline.
Read the article →Tell us briefly what you need to decide or resolve. We will confirm whether we can assist you and what information is required.
Please do not send tax, identity or banking documents through this form.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.