International Mediation

The Beckham Rule is a special Spanish tax regime for expatriates. It allows qualifying individuals to pay a flat tax rate on employment income and to be treated as non-residents for certain other tax purposes.

Any individual who moves to Spain for professional reasons and has not been tax resident in Spain during the five previous tax years may apply. This includes employees, remote workers, directors, and certain entrepreneurs.

Qualifying income is taxed at a flat rate of 24% up to €600,000. Income exceeding that threshold is taxed at 47%.

You must not have been considered a tax resident in Spain during the five tax years immediately preceding your relocation.

Your move to Spain must be for genuine employment or professional reasons, such as:

• Holding an employment contract with a Spanish or foreign companyWorking remotely from Spain under a Digital Nomad Visa

• Acting as a highly qualified professional or entrepreneur conducting a business activity in Spain

• Serving as a director of a company, provided that—if the company is asset-holding—you hold no more than 25% of its shares

You must apply for the regime within six months of registering with the Spanish Social Security system (Seguridad Social). This deadline is strictly enforced.

The regime applies for a total of six tax years: the year you become a Spanish tax resident and the following five full years.

The regime applies for a total of six tax years: the year you become a Spanish tax resident and the following five full years.

Under the Beckham Rule, all employment and professional income is taxable in Spain, regardless of where it is earned. However, income from non-Spanish sources—such as interest, dividends, investment income, and capital gains—is not subject to Spanish tax.

You are only subject to Wealth Tax and Solidarity Tax on assets located in Spain. Foreign assets are excluded from the Spanish tax base during the six-year period.

Your spouse and dependent children under 25 (or of any age if legally disabled) may also benefit from the regime, provided they meet the requirements and file separate applications.

If you move to Spain to act as a director, you may apply regardless of your shareholding. However, if the company is an asset-holding entity, your ownership must not exceed 25%.