Can I apply for the Beckham Regime if I have been outside Spain for more than 5 years?

Yes, provided the other requirements are met. Law 28/2022 reduced the prior non-residence requirement from 10 to 5 years.

What happens with my foreign assets and income under the Beckham Regime?

There is no worldwide-income taxation during the regime: foreign-source income is not declared as it would be by an ordinary resident. Wealth Tax applies only to assets located in Spain. Generally, Form 720 is not required for foreign assets, although mixed situations and changes of residence should be reviewed individually.

Can I change employer while under the Beckham Regime?

It is possible, but each change should be reviewed. The regime requires that the relocation remain linked to one of the foreseen situations. A change that breaks that link may push the taxpayer out of the regime.

Do my spouse and children also benefit from the Beckham Regime?

The spouse and children under 25 (or with disability, with no age limit) may apply, provided they relocate with the taxpayer or, where relevant, before the end of the first tax period of application and the sum of their taxable bases does not exceed that of the main taxpayer.

What happens when the 6 years of the Beckham Regime are over?

The taxpayer is taxed as an ordinary Spanish tax resident under the IRPF, on worldwide income and at the progressive scale. The transition should be planned: Wealth Tax, possible Form 720 obligations from that point on, and any latent or pending income.

Spanish citizens returning from abroad: access to the Beckham Law

Spanish nationality does not prevent access to Article 93 of the Spanish Personal Income Tax Law. But living abroad and returning is not enough: the move must arise from a qualifying ground, satisfy the substantive requirements and be elected on time.

Spanish nationality does not exclude the regime

Article 93 applies to individuals who acquire Spanish tax residence as a consequence of moving to Spain. It is not reserved for foreign nationals. A Spanish citizen may qualify if they were not Spanish tax resident during the five preceding tax years and meet every other condition.

Previous residence must be genuine and evidenced. Registration at a foreign address or deregistration in Spain is not conclusive. Foreign tax certificates, returns, housing, employment and social-security records should be reviewed, together with the applicable treaty if both states claim residence.

Returning to Spain is not enough

The move must result from a qualifying employment relationship, international remote work, appointment as a company director, a qualifying entrepreneurial activity or specified highly qualified services.

A person returning solely to live from investments, savings or a pension does not qualify for that reason alone. The legal ground must be genuine and causally connected with the move.

Keeping a foreign job while returning

Binding ruling V2460-25 considered a dual Spanish-US citizen returning while continuing to work remotely for a US company. The Directorate-General for Taxation concluded that a digital-nomad visa was not a constitutive tax requirement: a Spanish citizen does not need a visa to return.

Ruling V0476-26 reinforced the interpretation by accepting that an employee may retain a contract with a foreign company and work from Spain through IT and telecommunications systems.

The issue is not merely having a contract, but establishing a genuine employment relationship and a sufficient causal connection between the work and the move.

The foreign employer must also be reviewed

The employee’s election does not remove potential exposure for the employer. Stable activity from Spain may create a permanent establishment, payroll withholding, employment registration or social-security obligations.

The employee’s functions, authority to negotiate or conclude contracts, representation powers and whether the home office is at the company’s disposal are particularly relevant.

Other routes: director, entrepreneur and highly qualified professional

A directorship may qualify, subject to the company’s nature, shareholding and related-party rules. The entrepreneur route requires an innovative activity or one of particular economic interest and the corresponding favourable report. The highly qualified route is limited to the services and conditions defined by law.

The regime must be compared with ordinary income tax

Employment income earned during the regime is treated as Spanish-source even where the payer is abroad. The general rates are 24% up to €600,000 and 47% on the excess.

Certain non-employment foreign-source income may fall outside Spanish taxation depending on its nature and source, but there is no general exemption for all foreign income. Wealth Tax generally applies on a real-obligation basis, and the Solidarity Tax on Large Fortunes should also be considered.

Subject to individual conditions, the regime may extend to a spouse or other parent of the children, children under 25 and disabled descendants.

Form 149 determines the planning timetable

The election is filed on Form 149. The general deadline is six months from the relevant activity start date shown by the employment or social-security documentation. It should not be assumed that time always runs from physical arrival.

A late election may bar the regime even where the substantive tests are met. Previous residence, contract, move date, registration, family position, income and assets should therefore be analysed before returning.

Pre-return review

GESTISYD reviews the qualifying route, evidence of previous residence, employee and employer exposure, the tax comparison and the Form 149 timetable.

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