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The Beckham Rule

The Beckham law in Spain is a special expats tax regime that enables foreigners who have moved to Spain the option of paying tax as non-residents, so that their Spanish employment income is taxed at a fixed rate of 24% up to 600,000 euros rather than the progressive tax rates applicable to Spanish residents. If taxed as a resident, the expat would be subject to a progressive tax scale up to 43% depending on their level of their worldwide incomes.

 

Beckham Law for Expats

Unsurprisingly, the Beckham law in Spain originated from David Beckham. The Beckham Law for expats in Spain took its name from Beckham’s tax reform after his arrival to Real Madrid. The Beckham Law aims to provide a tax regime in Spain that boosts the economy by attracting foreign capital through the residence of highly wealthy and successful expats who become residents.

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The Beckham Law in Spain

There are specification conditions and exemptions for the application of the Beckham Law for expats:

  • The expat must be a first-time resident to Spain.
  • The expat must have relocated to take up an employment contract in Spain.
  • Employment duties must be carried out in Spain, although if they must also perform part of their duties outside Spain, the percentage of their income earned from these activities must not exceed 15%.
  • The work must be performed for a Spanish corporate entity, or for a permanent Spanish establishment of a foreign company.
  • The application must be made within 6 months of commencing the employment contract.
  • The exemption applies in the year of arrival and for the following 5 tax years, for a total of 6 years.
  • Any capital gains obtained in Spanish territory will be taxed at 35%.

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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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