What the Beckham Regime is and who it targets
The Beckham Regime is the colloquial name for the special tax regime applicable to individuals who acquire Spanish tax residence as a consequence of relocating to Spain. It is governed by Article 93 of Law 35/2006 on Personal Income Tax (IRPF), developed by Articles 113 to 120 of the IRPF Regulations.
The individual remains an IRPF taxpayer but calculates the liability under special rules based on NRIT. All employment income during the regime is deemed Spanish-source; other income must be analysed by source and category. Following Law 28/2022, the regime also covers listed categories of remote workers, directors, entrepreneurs and qualified professionals and, subject to separate conditions, family members.
Requirements to apply for the Beckham Regime
To qualify for the regime, several requirements must be met jointly. They should be reviewed carefully before filing, because a mistake here can lead to a rejection.
Not having been Spanish tax resident in the previous 5 years
The taxpayer must not have been Spanish tax resident in any of the 5 tax periods prior to the move. This period was reduced from 10 to 5 years by Law 28/2022. It is usually evidenced through a tax-residence certificate from the country of origin and, where relevant, evidence of employment outside Spain.
Move triggered by employment contract, directorship or telework
The relocation must fall within one of these situations:
- Employment contract with a Spanish employer, an employer-ordered assignment or qualifying international remote work. The special employment relationship for professional athletes under Royal Decree 1006/1985 is excluded.
- Director of an entity. There is no general shareholding cap; where the entity is a passive asset-holding company, the director’s interest must not create a related-party relationship under Article 18 of the Spanish Corporate Income Tax Law.
- Remote work from Spain using exclusively IT, telematic and telecommunications systems. The tax rule expressly covers qualifying remote work and, in particular, treats the condition as met for employees holding the international telework visa; the visa is not the only wording of the tax test.
- Spanish economic activity qualified as entrepreneurial, or services provided to emerging companies in the terms of Law 28/2022.
While the regime applies, the taxpayer cannot obtain income that would qualify as obtained through a Spanish permanent establishment, except in the situations expressly admitted by the rule.
Key updates introduced by Law 28/2022
Law 28/2022, of 21 December, on the promotion of the ecosystem of emerging companies (Spanish Official Gazette of 22 December 2022), is the reform that defines today's framework.
Extension to qualifying remote workers
The reform expressly covered employment performed remotely from Spain through the exclusive use of IT, telematic and telecommunications systems. Employees holding the international telework visa are expressly presumed to satisfy this circumstance, but eligibility should be tested against Article 93 itself rather than reduced to possession of that immigration authorisation.
Spouse and children under 25 may also join
The spouse and children under 25 (or with disability, with no age limit) may also apply, provided they relocate with the taxpayer or, where relevant, before the end of the first tax period in which the regime applies, and the sum of their taxable bases does not exceed that of the main taxpayer.
Five-year prior non-residence threshold
The prior non-residence requirement went from 10 to 5 years, opening the regime to professionals who lived in Spain a decade or more ago.
Tax benefits: how Beckham Regime taxpayers are taxed
The taxpayer applies special NRIT-based rules for the relevant period. There is no blanket exclusion for all worldwide income: all employment income during the regime is deemed Spanish-source. Dividends, interest, gains, rentals and other income must be analysed separately by source and category.
General regime scale: 24% up to €600,000
The portion of the taxable base other than dividends, interest and certain capital gains is taxed at 24% up to €600,000 and at 47% on the excess. During the regime, all employment income and certain qualifying entrepreneurial income are deemed Spanish-source. The tax rate should not be described as a simple 24% charge on “gross income”.
47% on the general taxable base above €600,000
The portion of the general taxable base under the regime above €600,000 is taxed at 47%. Whether the regime is advantageous cannot be assessed from salary alone: the taxpayer’s full income profile, source rules and assets should be compared with ordinary Spanish income tax.
Other income: investment income, capital gains, rentals
The 24% rate is not universal. Spanish-source income for the year is aggregated under the special regime, with a separate category for dividends, interest and certain capital gains under Article 25.1(f) of the NRIT Act. That category follows its own scale, while the remaining taxable base follows the 24%/47% general scale, subject to the specific Article 93 rules.
Spanish-source dividends, interest and relevant gains follow a separate scale: 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.
If the person under the regime owns property in Spain, it is advisable to review how real estate income must be declared within the special regime and how it coordinates with the general NRIT obligations. For operational detail, see our Form 210 guide.
Duration of the regime and how it ends
The regime applies during the tax period of the relocation and the five following tax periods: in total, 6 full tax years. After that, the taxpayer becomes a regular Spanish tax resident, taxed on worldwide income under ordinary IRPF. The regime can also end earlier: by waiver (within the regulatory deadlines), by exclusion when a requirement is no longer met, or by loss of Spanish tax residence; each outcome has practical consequences and should be anticipated.
How to apply for the Beckham Regime: Form 149 step by step
The application is filed with the Spanish Tax Agency using Form 149. It is the central form of the regime and the deadline must be respected:
- Deadline: for the principal taxpayer, 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, from the activity start date shown in supporting documentation.
- Typical documentation: employment contract or document evidencing the cause of the move, certificate of prior non-residence, Social Security registration and, where relevant, evidence of the telework visa or of the director role.
- Decision: the Tax Agency rules expressly. A favourable decision leads to a certificate, also used for the payer's withholding tax purposes.
There is also Form 247, used in specific situations linked to changes of residence and the payer's withholdings. It is a secondary communication and does not replace Form 149 as the route into the regime.
Annual return: Form 151 (not to be confused with Form 100)
While the regime applies, the annual IRPF return is not filed using Form 100 (the general IRPF return) but using Form 151, the specific IRPF return for taxpayers under the Beckham Regime. It reflects employment income, Spanish-source income and the rates applicable under IRNR rules. Advisers unfamiliar with the regime sometimes mix the two forms up; it is worth confirming the right form each year. Once the regime ends, the taxpayer files the ordinary Form 100 and is taxed on worldwide income.
Wealth Tax and foreign assets under the regime
Because the taxpayer is taxed under IRNR rules, Spanish Wealth Tax applies on a real-obligation basis: only on assets and rights located in Spain, not on worldwide wealth. Foreign assets do not trigger Wealth Tax while the regime applies. Where relevant, the Temporary Solidarity Tax on Large Fortunes should also be reviewed, especially for high-net-worth individuals; it shares the philosophy of Wealth Tax but has its own rules.
As regards Form 720 (the informative return on assets and rights located abroad), in practice the special regime usually excludes the obligation to file Form 720 for assets located abroad while the person is taxed under its rules. Nevertheless, the case should be reviewed when there are periods of ordinary residence, an exit from the regime, changes of residence, or mixed family or asset situations.
Beckham Regime vs ordinary tax residence
A person is a Spanish tax resident if they spend more than 183 days in Spanish territory during the calendar year, if Spain is the main centre of their economic activities or interests, or — unless evidence to the contrary is provided — if their non-separated spouse and dependent minor children habitually reside in Spain.
An ordinary resident is taxed on worldwide income under the IRPF progressive scale (with marginal rates that reach 47%-50% depending on the region), pays Wealth Tax on a personal-obligation basis (including foreign assets) and, where relevant, files Form 720. The taxpayer under the Beckham Regime, by contrast, is not taxed on worldwide income, applies a flat rate on employment income and limits Wealth Tax to assets located in Spain. This may be more favourable depending on the taxpayer's profile — for example, executives with a high salary and assets abroad — but where the salary does not reach the bracket in which the IRPF scale exceeds 24%, the saving may be smaller or non-existent.
For a broader view of the obligations of those who are not ordinary residents, see our tax guide for non-residents.
Common mistakes when applying for the Beckham Regime
From our experience reviewing files already underway, the same mistakes come up:
- Filing Form 149 outside the regulatory deadline: for the principal taxpayer, six months from the activity start date evidenced under the Social Security rules or, where registration is not required, by the relevant supporting document.
- Assuming that all income is taxed at 24%: the regime has a 24%/47% general scale and a separate scale for Spanish-source dividends, interest and certain capital gains. Each item must be classified by source and nature.
- Mixing up Form 151 and Form 100. Each year, check which return applies.
- Failing to anticipate leaving the regime: when becoming an ordinary resident, it is worth reviewing Form 720, Wealth Tax and any latent gains.
- Applying for the regime without checking whether the situation truly fits (especially for directors and teleworkers), overlooking nuances the rule requires to be analysed case by case.
How GESTISYD can help
We accompany professionals and their employers throughout the Beckham Regime cycle, without commercial language or automatic-saving promises:
- We analyse whether the specific case fits one of the foreseen situations.
- We prepare and file Form 149 with the supporting documentation within the regulatory deadline tied to the activity start date.
- We file Form 151 each year and coordinate with the payer for correct withholdings.
- We review the impact on Wealth Tax, Form 720 (where relevant) and double-taxation treaties.
- We work in both Spanish and English.
Considering the Beckham Regime?
We review your case, check the requirements and walk you through the Form 149 deadlines.