Building upon the 2007 Historical Memory Law (Ley 52/2007, de 26 de diciembre), which aimed to acknowledge the rights of victims of the Franco dictatorship, the Democratic Memory Law expands eligibility to second-generation descendants. During the Spanish Civil War and Franco’s regime, over 500,000 Spaniards sought refuge abroad, primarily in France and various Latin American nations. The 2007 law allowed first-generation descendants of these expatriates to acquire Spanish passports. Now, after 17 years, the Democratic Memory Law extends this provision to second-generation descendants.
Article 33 of the Democratic Memory Law grants Spanish nationality to volunteer members of the International Brigades, acknowledging exceptional circumstances for their acquisition of Spanish nationality. It states: “For Article 21.1 of the Civil Code, exceptional circumstances are understood to exist in the volunteer members of the International Brigades who participated in the War from 1936 to 1939 for the acquisition of Spanish nationality by naturalisation, with the requirement of renunciation of their previous nationality required in Article 23.b) of the Civil Code not applying to them. Likewise, it will be understood that the same circumstances exist in the descendants of the brigadistas who demonstrate a continued work of disseminating the memory of their ancestors and the defence of democracy in Spain.”
The Spanish Government has announced an extension of the deadline to apply for nationality under the Democratic Memory Law until October 2025. This extension offers applicants an additional year to submit Spanish nationality applications.
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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 has a specialised team ready and eager to support you to apply for Spanish nationality. If you are interested in applying and would like to know if you are eligible, we would be delighted to help you.
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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