The “Beckham Law” Decoded: How Expats Can Drastically Lower Spanish Tax in Their First 6 Years

Moving to Spain for work? You might be leaving significant money on the table if you treat your taxes like a standard resident. Spain offers a little-known, highly beneficial arrangement for professionals often nicknamed the “Beckham Law.” If you qualify, this Special Regime allows you to be taxed as a non-resident for up to six years, resulting in a fixed, significantly lower tax rate on your income. We break down exactly who qualifies and the two-minute action you need to take to claim this major financial advantage.

💼 Beckham Law (Spain’s “Régimen fiscal de impatriados”)

• Origin: Spanish tax reform in 2005, nicknamed after footballer David Beckham when he moved to Real Madrid.
• Concept: A special tax regime for foreigners moving to Spain for work.
• How it works:
  • You are treated as a non-resident for tax purposes, even while living in Spain.
  • Pay a flat 24% (up to 600k €) / 47% (above) tax rate only on Spanish income (worldwide income is excluded).
  • Valid for up to 6 years.
• Goal: Attract highly skilled workers and talent to Spain.

Standard vs. Special Income Tax Regimen Article 193

Here is a comparison table contrasting the standard Personal Income Tax (IRPF) for general residents with the Special Tax Regime (often called the “Beckham Law”) for workers moving to Spain.

Main charateristics of Beckam Law

The regime is characterized by allowing individuals who acquire residence in Spain as a result of their relocation to choose to be taxed under Non-Resident Income Tax (IRNR) while maintaining their status as Personal Income Tax (IRPF) contributors. It also implies being subject to the real obligation in the Wealth Tax.

These taxpayers, despite being residents in Spain, are not taxed on their worldwide income in Spain. They are only taxed on income sourced from Spain, at the rates and under the rules of the IRNR without a permanent establishment (PE).

This territorial taxation is the reason, for example, that the current Double Taxation Agreement (DTA) with Germany states that this DTA does not apply to those who choose this expatriate regime.

It has also been noted in consultations from the Directorate General of Taxes (DGT) that those opting for this regime will not be considered residents for the purpose of applying a DTA signed by Spain.

This regime can only be applied during the period in which residence is acquired and the following five years.

📢 Official Search Terms for the “Beckham Law”

Please note that the informal name “Beckham Law” is not used by the Spanish Tax Agency (AEAT).

To search for the official regulations, guides, or forms related to this special tax regime on government websites, you must use one or more of the following official terms:

• Régimen especial de impatriados (Special regime for relocated workers)
• Artículo 93 de la Ley del IRPF (Article 93 of the Personal Income Tax Law)
• Modelo 149 (Form used to request the application of the regime)
• Impatriados (Term used to describe workers moving INTO Spain)
• Régimen especial IRPF (Special Personal Income Tax regime)

💡 Tip: When searching the AEAT website, using the exact phrase “Régimen especial de impatriados” or the form number “Modelo 149” will yield the most accurate results. “Beckham Law” is not used by the Spanish Tax Agency (AEAT).

Extra Benefits

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