Beckham Law application · Spain

Move to Spain. Pay 24%
on qualifying income up to €600,000.

The special tax regime for people moving to Spain for work. We handle your Beckham Law application, from eligibility assessment to filing and ongoing compliance.

24% on qualifying income up to €600,000Modelo 149 filed on timeFamily members may also qualify

Who qualifies

Five routes in, plus your family.

You must not have been tax-resident in Spain in the five tax years before the year you relocate, and you must move here for one of these reasons.

Employees

A new job in Spain, or posted here by your employer.

  • An employment contract with an employer in Spain.
  • Or a posting ordered by your employer, with a posting letter.

Remote workers

Employed by a company abroad, working from Spain.

  • Work done exclusively by telematic means.
  • Digital Nomad Visa holders employed by a foreign company can qualify, if they also meet the tax conditions. The visa alone does not guarantee it.

Company directors

Moving to run a company as its director.

  • Any shareholding, if the company is not an asset-holding entity (entidad patrimonial).
  • If it is an entidad patrimonial, your stake must be under 25%.

Entrepreneurs

Launching an innovative business in Spain.

  • Activity approved by ENISA (Empresa Nacional de Innovación).
  • Residence authorisation in place before you move.

Highly qualified professionals

Specialists for start-ups and research.

  • Providing services to a Spanish start-up (empresa emergente).
  • Or training, R&D and innovation work that brings in over 40% of your income.

Your family

The regime can extend to the people who move with you.

  • Spouse, children under 25 (any age with a disability), or the other parent if you are not married.
  • Each files their own Modelo 149.
Easy to get wrong

Missing the statutory deadline will generally prevent you from opting in for that relocation.

  • For the main applicant, the six months run from the documented start of qualifying activity (your Spanish Social Security registration, your home-country coverage document or, where no registration is required, proof of the start date), not simply from your arrival.
  • Family members follow different filing rules.

Want the full picture first?

Requirements, rates, Modelo 149, family and the income that stays outside Spanish tax, in one guide.

What you gain

Taxed as a non-resident, while living in Spain.

With the Beckham Law

For the year you become resident and the five that follow.

  • 24% on qualifying income up to €600,000, 47% above.
  • Spanish-source dividends, interest and capital gains: 19% to 30%.
  • Foreign investment and property income generally stays outside Spanish tax, when it is genuinely foreign-source (it may still be taxed in the other country).
  • Wealth Tax only on your assets in Spain (the Solidarity Tax on Large Fortunes may also apply).
  • No Modelo 720 on your assets abroad while the regime validly applies.

Under the standard rules

What applies to any other tax resident.

  • Progressive rates on your worldwide income: from 19% up to 50% in Catalonia (over 45% from around €90,000).
  • Foreign dividends, interest and gains taxed in Spain at 19% to 30%; foreign rents at your progressive rate.
  • Wealth Tax on worldwide assets (in Catalonia, for example, with a €500,000 allowance).
  • Modelo 720 when assets abroad exceed €50,000 per category.
Not always the right choice

We run both scenarios before you file.

  • Most personal allowances and deductions do not apply, and under the regime’s special rules one income cannot be offset against another.
  • Imputed income is taxed even on a home you own and live in.
  • Relief for foreign tax on employment income (and certain entrepreneurial income) is capped at 30% of the Spanish tax on that income.

How we work

The INSIDER method.

Seven steps, from your first call to your sixth Beckham year.

  1. I

    Initial Eligibility Assessment

    The five-year test, your route into the regime and whether it pays off for you.

  2. N

    Navigate Your Legal Strategy

    Timing of your move, your residence year and which family members can join.

  3. S

    Shape Your Spain Strategy

    Contracts, Social Security registration and your assets abroad, set up before the clock starts.

  4. I

    Individual Action Plan

    Your personal calendar of deadlines, from Modelo 149 to your first Modelo 151.

  5. D

    Document Onboarding

    Employer certificate, Social Security proof, residence permit and family documents, gathered with you.

  6. E

    Expert Review & Filing

    Modelo 149 filed electronically, and the certificate your employer needs to withhold at 24%.

  7. R

    Regime Compliance

    Your annual Modelo 151 and a yearly check that you still meet the conditions.

Fixed fee

Complete Beckham Law application

Your initial consultation fee is deducted. Family members and annual returns are quoted on request.

Where we work

Wherever you are in the world, we handle it remotely.

Remotely

Clients all over the world

Tax work rarely needs a meeting. We advise clients relocating from abroad, and those already living here, by video call and e-signature: from London and Paris to Dubai, Tokyo and Shanghai.

United KingdomFranceGermanyUnited StatesCanadaUnited Arab EmiratesJapanChina

Questions

What new residents ask us.

I am moving on a Digital Nomad Visa. Do I qualify?

Only if you are an employee.

  • Employees working remotely for a foreign company can qualify through the remote work route.
  • The visa alone does not guarantee it: the tax conditions must also be met.
  • Freelancers and self-employed nomads do not qualify through this route.
I already live in Spain. Is it too late?

Not necessarily.

  • It is too late if you were tax-resident here in any of the five tax years before the year you relocate.
  • For you as main applicant, the six months run from the documented start of your activity, not simply from your arrival.
  • Read: the Beckham Law if you already live in Spain →
I own my company. Can I apply as its director?

Often, yes.

What happens if I miss the six months?

You will generally be unable to opt in for that relocation.

  • You are taxed under the standard rules.
  • That is why we file well before the deadline.
Can my family join the regime?

Yes, if they meet the conditions.

  • Spouse, children under 25 (any age with a disability) or the other parent.
  • They must move with you, or before the end of your first Beckham year.
  • Each year, the combined tax bases (bases liquidables) of participating family members must stay below yours.
  • They have their own Modelo 149 deadline.
Do I still file a tax return?

Yes, every year.

  • Modelo 151 instead of the standard return, in the usual April to June window.
  • Your employer withholds 24% once you hand them the Tax Agency’s confirmation of your option.

Next step

Six years at 24% start with one deadline.

Tell us when you start work in Spain and how you will be working. We will tell you if you qualify, what it saves you and file before the window closes.

Want to read first? The complete Beckham Law guide →
Already resident and not on the regime? Spanish taxes for residents →

MigratioLex · Carrer Joan Reglà, 5, 3-B · 17600 Figueres (Girona) · contacto@migratiolex.com · +34 602 54 15 16
This page is general information and does not constitute legal or tax advice. Rules and deadlines change, and what applies depends on your circumstances.

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