The Beckham Law in Spain: A simple guide for professionals moving abroad
If you’re thinking about moving to Spain for work, you may have heard about the “Beckham Law.” It’s often described as a major tax advantage, and in the right circumstances, it absolutely can be.
At the same time, it’s one of those areas where small misunderstandings can lead to big (and expensive) mistakes. This guide is here to explain, in plain English, what the Beckham Law is, who it’s for, and what you should be thinking about if you’re considering it.
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What Is the Beckham Law?
The Ley 35/2006 del IRPF introduced a special tax regime for people moving to Spain for work. It became widely known as the “Beckham Law” after David Beckham used it when he joined Real Madrid.
In simple terms, it allows certain individuals to be taxed in Spain at a flat rate, rather than the usual progressive rates.
What does that mean in practice?
1. A 24% flat tax rate on employment income (up to €600,000)
2. Most foreign income is not taxed in Spain
3. The regime can last up to 6 years
For many people, especially those with higher salaries or international income, this can make a meaningful difference.
Who is eligible?
The Beckham Law isn’t a general tax break, it’s designed for individuals who move to Spain because of a job. You will need to become a Spanish tax resident, usually by spending more than half the year there and establishing your life in Spain.
You must not have lived in Spain recently, if you’ve been a Spanish tax resident in the last 5 years, the regime won’t apply. This is a strict rule with very little flexibility.
You must move for employment related reasons, because you’ve taken up a new role, or because your employer has asked you to relocate. If the move is mainly personal (for example, choosing to work remotely from Spain), things become more complicated.
For this reason, the regime is primarily aimed at people in an employment relationship.
When to apply
You must apply within 6 months of starting work and registering with Spanish Social Security.
How Does This Fit with the Digital Nomad Visa?
The Ley 28/2022 introduced the Digital Nomad Visa, which has opened the door for many people to live and work remotely from Spain. The visa route is about immigration, and the Beckham Law is about tax, so they won’t automatically come together.
Highly skilled and highly paid employees however, or people with particular relationships with their employing companies, might find it of interest to prepare these applications simultaneously to ensure both things are applied for and set in time and without pitfalls. If you move as an employee, the two can often work together, but it will be more complex with different business or employment arrangements.
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How Latitude Law can help
If you’re considering a move to Spain, we can help you understanding whether the Beckham Law genuinely applies to your employment situation and Identify any risks before you commit through a detailed report to structure your move in a way that is both compliant and tax-efficient. We would then establish a plan that involves both immigration and tax assistance to ensure everything is right when you are ready to make the final movie.