Beckham Law in Spain: check eligibility before applying
The Beckham Law is the common name for the special regime under Article 93 of Spain’s Personal Income Tax Law. Eligibility depends on the circumstances of the move and the conditions set out in the legislation; it is not an automatic benefit for every expatriate.
Who may qualify?
For moves covered by the rules introduced in 2023, the prior non-residence condition concerns the five tax periods before the move. Eligible circumstances include certain employment arrangements, remote employment, company directorships and specified entrepreneurial or highly qualified professional activities.
Registering as self-employed is not sufficient on its own. The qualifying activity, residence history and other statutory conditions must be checked before choosing the regime.
How is income treated?
Employment income is generally subject to a 24% rate up to €600,000 and 47% above that threshold. Other types of income follow their own rules: there is no blanket 0% exemption for gains on Spanish assets.
Employment income earned during the regime is generally treated as Spanish-source for these purposes, even when paid from abroad. The treatment of other income and any double-tax relief must be assessed separately.
How do you apply?
The option is communicated using Form 149. For the principal taxpayer, the general deadline is six months from the activity start date evidenced by Social Security registration or the relevant supporting document. Check the applicable starting date before filing.
Prepare the documentation supporting the move, activity and eligibility. AEAT requires the supporting documents to be submitted before the option form. Annual reporting under the regime uses Form 151.
Prepare the decision
Compare the regime with ordinary taxation using your actual income, family situation and expected duration in Spain. Keep the assumptions and supporting documents together; no fixed saving can be promised without that comparison.
This overview does not determine an individual taxpayer’s eligibility. Use the official guidance below to prepare a review of your circumstances.
Official sources — reviewed on 5 September 2026
Frequently asked questions
+How long can the regime apply?
The year in which Spanish tax residence is acquired and the following five tax periods, provided the conditions remain satisfied.
+Can family members apply?
Certain spouses, children and, in specified cases, the other parent may qualify as associated taxpayers. Their conditions and individual applications must be checked; the benefit is not automatic.
+Is remote work excluded?
No. Certain remote employment arrangements are included in the current rules. The contract and circumstances of the move still need to satisfy the relevant conditions.
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