The Beckham Tax Rule is a favourable tax regime in Spain designed to attract skilled professionals, entrepreneurs and foreign workers who relocate to establish tax residency in Spain. Officially known as the “Régimen especial para trabajadores desplazados”, it is governed by Article 93 of the Spanish Income Tax Act (Ley 35/2006, del IRPF).
This special tax regime allows qualifying expatriates who establish tax residency in Spain for employment, professional, or certain business purposes to be treated as non-residents for tax purposes on specific types of income. It offers major advantages, including a flat income tax rate and reduced exposure to Spanish Wealth Tax and the new Solidarity Tax.
The option to be taxed under the Beckham Rule must be approved by the Spanish Tax Office (Agencia Estatal de Administración Tributaria – AEAT). Full eligibility criteria, tax residency requirements, and official guidance are available on the AEAT’s website.
While the Beckham Tax Rule offers significant tax benefits for expatriates establishing tax residency in Spain, its application is subject to strict oversight by the Spanish Tax Office (AEAT). Although the process to apply is relatively straightforward, the regime’s eligibility criteria and ongoing compliance are reviewed by the Tax Office.
Under this special tax regime, qualifying individuals are treated as non-residents for Spanish income tax purposes. Spanish-source employment income up to €600,000 is taxed at a flat rate of 24%, while income above that amount is taxed at 47%. Importantly, only income earned in Spain is subject to taxation under this regime.
This non-resident status also limits exposure to Spanish Wealth Tax and the new Solidarity Tax, both of which apply only to assets located in Spain—foreign assets remain outside the Spanish tax base.
Eligible family members—such as a spouse and dependent children under 25 (or of any age if they have a recognised disability)—may also qualify for the Beckham Tax Rule, provided they meet the relevant conditions.
To assess your eligibility for this expat tax regime and ensure your move to Spain is structured efficiently for tax residency, contact our team of international tax experts.
The Beckham Rule is a favourable tax regime designed for expatriates relocating to Spain for work. It offers significant tax advantages, but certain eligibility criteria must be met to qualify.
To apply for the Beckham Rule, you must not have been considered a Spanish tax resident at any time during the five tax years immediately preceding your relocation. This condition is essential to demonstrate that you are genuinely moving to Spain for employment or professional purposes.
Under the Beckham Tax Regime, most of your employment or professional activity must be physically carried out within Spain. However, a portion of your work may be performed outside Spain, provided the primary base of activity remains Spanish.
Income from work performed outside Spain before you became resident is not subject to Spanish Income Tax under this regime, even if remitted to Spain.
The application must be submitted within six months of registering with the Spanish Social Security system.
The regime may also extend to your spouse and dependent children under 25, or of any age if disabled, provided they meet the relevant requirements.
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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%.
If you cease to be tax resident in Spain before completing the six-year period, you will automatically lose the benefits of the regime. From that point onward, you will be taxed under the general Spanish tax system, which includes progressive rates and worldwide income taxation.
Del Canto Chambers specialists are constantly up to date with new legislative changes and aware of any Spanish tax and legal implications. Contact our Spanish legal and tax specialists to find out the best tax planning and corporate structures in your circumstances.
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