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The Beckham Rule
And Tax Benefits
Expats working in Spain have access to significant tax advantages with the Beckham Rule.
Expats Working in Spain
- Are you an expat working in Spain? Would you like to reduce the tax you pay on your Spanish taxable income?
- Are you planning to move to Spain for work? Want to know if you are eligible to enjoy the Beckham Rule’s tax benefits?
Under Spain’s general tax regime, you could be taxed up to 43% of your annual income. The Beckham Rule can reduce your tax liability to 24% on income up to €600,000. Our expert team can advise you on whether the Beckham Rule applies to your income and situation.
Our Experts in Spanish Immigration Matters
What is the Beckham Rule?
The Beckham Rule is a special tax regime for expatriates. It was introduced as an incentive to attract talented and qualified workers to Spain.
Under the Beckham Rule regime, foreign workers who move to Spain and become residents are considered non-tax residents for tax purposes. Therefore, the tax owed on the first €600,000 of Spanish income is fixed at 24%. In addition, non-resident status means the Wealth Tax and new Solidarity Tax will apply only to Spanish assets rather than those held in other countries.
An expatriate’s descendants under 25 years of age (or any age if they are disabled) and their spouse can benefit from the Beckham rule, provided certain conditions are met. Talk to one of our team to find out more.
Our clients have the word
Beckham Rule. Are You Eligible?
- The expat must have relocated to take up an employment contract in Spain. The requirement is met if the expatriate a) obtains a digital nomad visa or works remotely from Spain, b) if they are a highly qualified professional or an entrepreneur carrying out an economic activity in Spain, or c) if they are a director of a company, regardless of their shareholding, except in the case of an asset-holding company in which the expat can hold up to 25% of the shares.
- Most employment activity must be carried out in Spain. Some can also be performed outside the country. Income generated from work done abroad before the expat moved to Spain is not subject to Spanish Income Tax, even if it is remitted to Spain.
- The expat can work for a Spanish or a foreign corporate entity.
- The application must be made within six months of registering for Spanish National Insurance.
What makes Del Canto Chambers the right choice for you?
Del Canto Chambers’ dual-qualified, multilingual tax lawyers have handled over 500 complex cases from Europe, the Middle East, Latin America, and Asia. Discerning London-based and international clients, corporations, solicitors, and tax advisors count on our expertise.
You can more about what clients have to say, about working with Del Canto Chambers here below.
FAQs about the Beckham Rule:
It is a special regime applicable to foreign workers who establish themselves in the country. This regime allows them to benefit from certain tax advantages for a specific period.
Expatriates who choose to adhere to the Beckham Rule may enjoy more favorable taxation compared to the standard tax regime. During the first six years, income generated outside of Spain is not subject to taxes, which can be advantageous for those with foreign income.
It is aimed at foreign workers who move to the country to carry out work activities. This regime applies to professionals with specific skills contributing to the economic and social development of Spain.
It has a duration of six years. During this period, expatriates can enjoy additional tax benefits, such as the exclusion of taxation on income generated outside the country.
After six years, expatriates who have benefited from the Beckham Rule must adhere to the standard tax regime in Spain. This involves declaring and paying taxes on the entirety of their income, both generated within and o
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