Beckham regime: eligibility, option and compliance.
We review whether the move to Spain falls within one of the cases covered by Article 93 of the Spanish Personal Income Tax Law, the deadline to opt through Form 149 and the tax treatment during the years in which the regime applies.
Technical review: August 2026
Beckham Regime Eligibility Test
Answer these 9 questions to get an orientative assessment.
What is Beckham Law (Inpatriate Regime) and Who is it For?
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.
Key Points of the Inpatriate Regime (Beckham Law)
- Potential applicants: Listed categories of employees, remote workers, directors, entrepreneurs and highly qualified professionals. Professional athletes within the special employment relationship under Royal Decree 1006/1985 are excluded. Certain family members may opt separately.
- Main taxation: The individual remains an IRPF taxpayer, but the liability is calculated under special rules based on NRIT. All employment income during the regime is deemed Spanish-source.
- General scale under the regime (Form 151): 24% up to €600,000 of taxable base and 47% on the excess, except for the portion corresponding to dividends, interest and certain gains, which follows a separate scale.
- Duration: Year of acquiring tax residence in Spain and the following 5 tax periods (total 6 years).
- Annual tax return form: Form 151 is used to declare IRPF under this special regime.
Main Requirements to Qualify for Beckham Law in Spain
To opt for this inpatriate regime, the following Beckham Law requirements must be met, among others:
- Not have been a tax resident in Spain during the 5 tax periods prior to the one of relocation to Spanish territory.
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That the relocation to Spanish territory occurs as a consequence of one of the following main circumstances:
- An employment contract, ordinary, statutory or a special employment relationship other than the professional-athlete relationship under Royal Decree 1006/1985, which is expressly excluded.
- Acquiring the status of company director. There is no general shareholding cap; only for a passive asset-holding entity must the director's interest must not create a related-party relationship under the Corporate Income Tax rules.
- Carrying out an economic activity qualified as entrepreneurial in Spain.
- Providing services as a highly qualified professional to emerging companies (startups) or carrying out training, research, development, and innovation activities.
The relocation can be ordered by the employer, or the activity can be performed remotely (remote workers).
- Not obtaining income that would be classified as obtained through a permanent establishment located in Spanish territory (except for exceptions for entrepreneurial activity or highly qualified professionals).
- Submit the option communication (Form 149) within a maximum period of 6 months from the activity start date recorded in Spanish Social Security or in the documentation allowing the home-country Social Security legislation to remain applicable; where Social Security registration is not required, the period runs from the activity start date shown in supporting documentation. The taxpayer must first be included in the Census of Taxpayers.
Tax Advantages of the Inpatriate Regime (Beckham Law)
Opting for Beckham Law offers significant tax advantages in Spain:
- General scale under the regime: The portion of the taxable base other than dividends, interest and certain capital gains is taxed at 24% up to €600,000 and 47% on the excess. During the regime, all employment income and certain qualifying entrepreneurial income are deemed Spanish-source. Whether the regime is advantageous must be assessed against ordinary IRPF using the taxpayer’s full income and asset profile.
- Spanish-source dividends, interest and relevant gains: A separate scale applies: 19% up to €6,000, 21% from €6,000 to €50,000, 23% from €50,000 to €200,000, 27% from €200,000 to €300,000 and 30% above €300,000. Source and treaty rules must be checked before assuming foreign income falls outside the regime.
- Wealth Tax: Only taxed on assets and rights located or exercisable in Spanish territory (real obligation to contribute), not on worldwide wealth.
- Solidarity Tax on Large Fortunes: Similar to Wealth Tax, only by real obligation.
- Relative simplification: In certain aspects, taxation under Form 151 can be simpler, although it requires proper planning.
Considerations and Drawbacks of Beckham Law
It is not always the most advantageous option. A detailed comparative analysis with the general IRPF regime is crucial, considering:
- Most deductions and exemptions of general IRPF cannot be applied (e.g., housing deduction, exemption for reinvestment in primary residence, personal and family minimums, most regional deductions).
- A possible severance pay will not be exempt from taxation, unlike under the general regime.
- It raises debate about tax fairness, and there are proposals for modifications to increase the rate or add conditions.
Application Process: How to Apply for Beckham Law? (Form 149 and Form 151)
The process to apply for Beckham Law involves several steps and the submission of specific forms to the Tax Agency (AEAT):
- Prior census registration: Before filing Form 149, the taxpayer must have a Spanish tax identification number and be included in the Census of Taxpayers. If not already registered, the appropriate census filing for the individual situation must be completed first.
- Option communication (Form 149): The option is communicated through 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 the home-country Social Security legislation to remain applicable; if no Social Security registration is required, the period runs from the activity start date shown in supporting documentation. The required supporting documents must be submitted electronically for the relevant category.
- Tax Agency Resolution: The AEAT will notify its decision. If favorable, the regime will apply from the beginning.
- Annual Declaration (Form 151): Once the option for Beckham Law is granted, the taxpayer must annually file their IRPF return using Form 151 ("Personal Income Tax Declaration for taxpayers under the special regime applicable to workers, professionals, entrepreneurs, and investors relocated to Spanish territory"). The filing period is the same as for the general IRPF return (usually between April and June).
Common cases we review
Frequently Asked Questions (FAQ) about Beckham Law
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.