TAX ADVICE FOR YOUR MOVE TO SPAIN
Beckham Law.
A smarter start
in Spain.
Pay less taxes as an expat in Spain
- Beneficial tax regime for the first six years of residency
- Significantly reduce your income tax rate from 45% to 24%
- Make your move to Spain financially advantageous
Balcells Group · Legal & tax advice in Spain
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What is the Beckham Law?
The Beckham Law is a special Spanish tax regime available to certain individuals who move to Spain and meet its eligibility requirements.
Instead of being taxed under the ordinary resident income tax rules, qualifying taxpayers may benefit from a 24% fixed rate on eligible employment income up to €600,000, together with specific rules regarding certain income generated abroad.
Preferential income tax rate
Eligible employment income is generally taxed at a fixed 24% rate up to €600,000, which can represent a significant advantage for qualifying taxpayers.
Benefit for up to 6 tax years
The regime can apply during the year in which Spanish tax residence is acquired and the following five tax years, provided the requirements continue to be met.
Special treatment of foreign income
The regime applies specific sourcing rules to different types of income, which may reduce the Spanish tax exposure on certain income generated outside Spain.
Greater tax planning opportunities
For eligible professionals and executives moving to Spain, the regime can provide a more predictable and potentially efficient tax framework.
Moving to Spain? Let’s explore your options.
A new role, a remote job or a business venture: the reason behind your move matters. These are some of the situations worth reviewing with our tax team.
Discuss my eligibilityYour job title is only part of the picture. Eligibility depends on your individual circumstances.
Starting a role in Spain
Moving for a new employment contract or an assignment from your current employer, including management and specialist roles.
Taking your remote job with you
Relocating to Spain while working remotely as an employee. Your working arrangement needs to meet the regime’s conditions.
Becoming a company director
Moving to take up a director position. The type of company and your ownership interest can affect eligibility.
Launching an entrepreneurial project
Developing a business activity in Spain that qualifies under the regime’s specific rules for entrepreneurs.
Bringing specialist expertise
Highly qualified professionals providing services to qualifying startups or carrying out training, research, development or innovation activities, subject to specific conditions.
How can we help you?
From checking your eligibility to preparing your application and filing your annual tax return, our tax team can support you throughout the entire Beckham Law process.
Tax Consultation
Can you actually apply for the Beckham Law? We will find out by analysing your specific situation.
Document Preparation
Our lawyers will prepare and submit all the required documents for you, assisting you throughout every step.
Annual Income Tax Return
Our specialized accounting team will prepare and file your income tax declarations annually.
Can you apply for the Beckham Law?
Eligibility depends on how and when you move to Spain, your previous tax residence and the professional circumstances behind your relocation.
No Spanish tax residence in the previous 5 years
Key requirementYou must not have been a Spanish tax resident during the five tax periods prior to the year in which your relocation to Spain takes place.
Your move to Spain must fall within a qualifying category
This may include starting an employment relationship, an employer-ordered relocation, qualifying remote work, becoming a company director, or certain professional or entrepreneurial activities.
You must become a Spanish tax resident
Key requirementYour relocation must result in you acquiring tax residence in Spain. The special regime changes how you are taxed; it does not mean that you remain a non-resident for tax purposes.
Your professional situation must comply with the regime
The applicable conditions vary depending on whether you are an employee, remote worker, director, highly qualified professional or entrepreneur. Your specific circumstances should therefore be reviewed individually.
Apply within the 6-month deadline
ImportantThe option for the special regime is generally exercised through Form 149 within six months from the relevant start date of your professional activity.
Our Tax Lawyer Team
Your case will be handled by professionals experienced in Spanish taxation and international clients moving to Spain.
Cristian Balcells
CEO
Pau Pascual
Tax Accountant
Ainhoa Amorós
Tax Lawyer
Sebastià Giralt
Tax SpecialistWhat Our Clients Think About Us
International clients trust our team to guide them through complex tax and legal matters in Spain with clarity, personalised advice and ongoing support.
Your Beckham Law questions. Clear, expert answers.
Tell us about your situation. Our tax team will help you understand your eligibility, your obligations and what to do next.
Personalised guidance for your move to Spain.