Beckham Law Spain Tax – Work in Spain with a Lower Tax Rate and Full Legal Support

Start your relocation or employment in Spain with complete tax clarity. Under the Beckham Law Spain Tax, eligible professionals pay a reduced flat tax rate and enjoy limited taxation on foreign income.

Book a consultation today to confirm your eligibility and let our legal team manage your entire application process from start to approval.

What is the Beckham Law Tax in Spain?

The Beckham Law Tax Spain is a special tax regime officially known as the “Special Expatriate Tax Regime” that allows qualifying foreign workers to pay a flat income tax rate instead of progressive resident rates. This regime treats you as a non-resident for tax purposes, meaning you pay Spanish taxes only on income earned in Spain.

Under the Beckham Law Spain Tax Rate 2025, employment income up to €600,000 is taxed at 24%. Any amount above that threshold is taxed at approximately 47%. The regime usually applies for six tax years, the year of relocation plus five full years.

Why the Beckham Tax Law Spain Exists

Spain created this special regime to attract international talent and foreign investment. The Spain Tax Beckham Law offers professionals, executives, entrepreneurs, and remote employees a simple, predictable, and lower tax rate while excluding foreign-source income.
This makes Spain one of the most attractive destinations in Europe for skilled professionals and company directors.

If you earn high income abroad or are being transferred to Spain by your employer, applying for the Beckham Law Tax Spain could significantly reduce your total tax burden and simplify your filings.

Who qualifies for the Beckham Law regime?

You must meet specific conditions in order to opt-in. Key eligibility criteria include:

  • You must not have been a Spanish tax resident in the previous 5 tax years.
  • You must become tax resident in Spain by moving there and spending >183 days per year in Spain or otherwise meeting Spanish tax-residence criteria.
  • You must be assigned or hired to work in Spain for a Spanish employer or for a foreign employer through a permanent establishment in Spain.

You must apply for the regime within six months from the registration with Spanish Social Security or the commencement of your Spanish employment.
Because of those conditions, you will often see phrases like “beckham tax law spain” or “spain tax beckham law” in online searches and tax-advisory content.

Requirements for the Beckham Law Regime in Spain

Before applying, ensure you meet all eligibility conditions. Applicants must:

  • Not have been a Spanish tax resident in the previous five tax years.
  • Move to Spain for employment or to work as a company director.
  • Hold a valid work contract or assignment with a Spanish employer.
  • Apply for the special regime within six months of registering with Spanish Social Security.
  • Spend at least 183 days per year in Spain or meet other Spanish residency criteria.

Please note that all foreign documents must be translated and apostilled in order to GET LEGAL tax advice. Our legal team will guide during this process from the documents gathering until the visa application.

How the Spain Beckham Law Tax Process Works

Under Spanish law, you must hire a lawyer to apply for this regime, as it involves formal filings with the Spanish Tax Agency (Agencia Tributaria).

Over 15 years of experience
Sucessful Clients
Zero Percent Visa Denials

Hire a Lawyer

Our legal team will confirm your eligibility and prepare all necessary forms and tax documentation to apply for the special regime.

Gather and Translate Documents

We assist with collecting employment contracts, proof of residence, and translations with proper apostille.

File the Application

Your lawyer will submit the official application (Form 149) within six months of registration with Social Security.

Receive Approval and Annual Filing

Once approved, you will file your annual tax returns using Form 151 under the Beckham Tax Law Spain regime.

Experienced Lawyers and Tax Advisors Working for You

Our team of Spanish tax lawyers and accountants specializes in cross-border taxation for expatriates. With years of experience in handling Beckham Law Spain Tax applications, we coordinate every step with local authorities to ensure fast and accurate results.

Immigration attorney at Agroup
germany
Spain
US

Dagmar H.

Immigration Attorney

Immigration Attorney
US
Spain

Luis A.

Paralegal

Panama´s Top Immigration Attorneys
US
Spain

Ana D.

Immigration Attorney

Is the Beckham Law a Right Fit for You?

This regime is ideal for employees or executives relocating to Spain for work, especially those with high foreign income. It helps limit your taxation to Spanish-sourced income and provides a clear 24% flat rate.
However, if you are not sure about this visa, you should see what other applicants are saying.

Success Stories from Beckham Law Applicants
Google Review
Dan

Germany

“Agroup Consulting guided me through every step of my Beckham Law Tax Spain process. I got approval in weeks and saved thousands in taxes.”

Laura G.

Canada

“Their lawyers handled all translations, apostilles, and filings directly with the tax office. Highly professional service.”

Gordon's Golden visa in panama review
Gracie M.

UK

“I moved to Spain under the Beckham Law Spain Tax with the help of Agroup Consulting. Their team handled everything — from the translations to filing with the tax agency. I paid the flat 24% rate with no issues and felt supported every step of the way.”

Frequently Asked Questions

1. Does the Beckham Law still exist in 2025?

Yes. The regime remains in effect, and the Beckham Law Spain Tax Rate 2025 is still 24% up to €600,000.

It applies for six years, the year you move to Spain plus five additional years.

Foreign-source capital gains are generally excluded, but gains from Spanish assets are taxable under Capital Gains Tax Spain Beckham Law.

Yes, if they are formally hired by or assigned to a Spanish entity and meet residency requirements.

5. What happens after six years?

You will automatically transition to the standard Spanish resident tax regime and be taxed on worldwide income.

Yes. Rather than paying the normal progressive tax, qualified foreign workers can opt into the Beckham Law Spain and pay only 24% on most of their Spanish-sourced employment income. The 24% rate applies exclusively to income earned from work performed in Spain. Other income types, such as rental or investment income, are taxed under different rules.

 To qualify, you must meet the legal requirements:

  • You must not have lived in Spain during the previous 10 years.
  • You must relocate to Spain for professional or employment purposes.
  • Your main work activities must be performed in Spain.
  • You must not receive any income derived from a permanent establishment located in Spain.

Ready to Get Started?

Take advantage of Spain’s Beckham Law Spain Tax and reduce your tax rate legally and efficiently.
Schedule your consultation today and let our tax lawyers handle everything, from eligibility verification to filing your application under the Beckham Law Tax Spain.