What Is the Beckham Law?
Origin and purpose of the law
The Beckham Law, officially known as Spain’s special tax regime for inbound workers (Régimen fiscal especial para trabajadores desplazados a territorio español), was introduced in 2005 to attract international talent by offering significant tax benefits. It allows eligible individuals to pay taxes as non-residents, even while living in Spain.
Why is it called the “Beckham Law”?
The law gained its nickname after football star David Beckham moved to Real Madrid and benefited from this special regime. His high-profile case brought attention to the law, which has since become a popular tax strategy for foreign professionals and executives relocating to Spain.
Who Qualifies for the Beckham Law?
Eligibility requirements in 2025
To apply for the Beckham Law in Spain in 2025, you must meet the following conditions:
- You must not have been a Spanish tax resident in the previous 5 years.
- You must move to Spain due to a work contract or as a company director.
- Your work must be carried out physically in Spain.
- You must apply within six months of registering with Spanish Social Security.
Is there a minimum income threshold?
There is no official minimum income requirement to apply for the Beckham Law. However, due to the nature of the tax benefits, it is most advantageous for those earning medium to high salaries.
Main Tax Benefits Under the Beckham Regime
Fixed income tax rate (24%)
Instead of progressive income tax rates (which can reach over 45%), eligible individuals under the Beckham Law pay a flat 24% on their Spanish-source income up to €600,000.
Exemption on foreign income
Under the Beckham Law, foreign income — including overseas salaries, investments, and pensions — is generally exempt from Spanish taxation, making it particularly attractive for international workers.
Capital gains and dividends treatment
Capital gains and dividends from foreign sources are also exempt. However, Beckham Law Spain capital gains must be carefully analyzed depending on the nature and timing of the gains.
Limitations and Duration of the Regime
Time limit: 6 years
The regime applies for a maximum of six tax years: the year you move to Spain and the following five years.
Can it be renewed or extended?
No, the regime cannot be extended beyond the initial six-year period. After that, you will be taxed as a regular Spanish resident.
How to Apply for the Beckham Law
Documents required
To apply for Beckham Law Spain, you’ll need:
- A copy of your employment contract
- Spanish tax ID (NIE)
- Proof of your move to Spain
- Registration with Spanish Social Security
- Official application form (Form 149)
Application timeline
You must submit your application within six months from the date you register with Spanish Social Security. Missing this deadline will disqualify you from the regime.
Common mistakes to avoid
- Applying too late
- Failing to prove the relocation was job-related
- Not understanding the Beckham Law Spain requirements fully before applying
Filing Taxes Under the Beckham Regime
Annual tax return process
Even under the Beckham regime, you must file an annual tax return using Form 151. This ensures compliance and proper application of the reduced tax rate.
Responsibilities and deadlines
All taxpayers under this regime must meet Spain’s annual tax deadlines, typically between April and June each year.
Can the Beckham Law Be Waived or Revoked?
Voluntary opt-out
You may voluntarily renounce the regime at any time, but this decision is irreversible.
Consequences of non-compliance
Failing to meet the requirements or providing incorrect information may lead to disqualification and back taxes with penalties.
Beckham Law vs Other Expat Tax Regimes (Optional)
How it compares to Portugal’s NHR or Italy’s new regimes
Compared to Portugal’s Non-Habitual Residency (NHR) or Italy’s flat tax for new residents, the Beckham Law is simpler but has a shorter duration and fewer exemptions on worldwide income.
Beckham Law Tax Calculator: Estimate Your Tax Savings
Wondering how much you could save? A Beckham Law Spain calculator or Beckham Law tax
calculator can provide a rough estimate of your tax liability under the regime.
For example:
- Salary of €80,000 → approx. €19,200 tax (24%)
- Salary of €250,000 → €60,000 (24%)
Keep in mind that these tools have limitations. Personalized tax advice is essential for accurate calculations, especially when capital gains or foreign income are involved. We can help you assess your situation and provide a tailored estimate.
How We Can Help You Apply for the Beckham Law
At our Beckham Law firm, we offer full support to expats and international professionals moving to Spain. From application to yearly tax filing, our team ensures a smooth experience.
Legal advice
We review your eligibility, handle all legal paperwork, and ensure compliance with Spanish regulations.
Tax planning
Maximize your tax savings through strategic planning based on your global income and assets.
Ongoing compliance services
We offer annual filing assistance and respond to any queries from Spanish tax authorities.
Ready to Apply for the Beckham Law in Spain?
Contact us today to schedule a free consultation. Whether you’re a football player, executive, or remote worker, we’ll help you take full advantage of the Spanish Beckham Law in 2025.
