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Beckham Law: pay a flat 24% for six years.
Relocating to Spain for work? The inbound-worker regime can nearly halve your tax bill. We check whether it pays off for you, file the election before the deadline and handle your return every year.
Who it’s for
“I’m moving to Spain for work. How much tax will I pay?”
It depends on whether you act in time. The inbound-worker regime — the Beckham Law — swaps Spain’s progressive income tax for a flat 24% up to €600,000, for the year you arrive and the five that follow. But it comes with a six-month deadline that cannot be extended, requirements that must be proven with documents, and cases where it simply does not pay off. Our job is to tell you which case you are in and, if it fits, to make sure the deadline does not slip.
- Executives and employees hired by a Spanish company, or posted to Spain by their employer
- Remote workers holding Spain’s international teleworking (digital nomad) visa who become Spanish tax residents
- Directors of Spanish companies relocating to take up the role
- Founders with a qualified entrepreneurial project, and highly qualified professionals at start-ups or in R&D
- Spouses and children under 25 relocating with the main applicant
What’s covered
From the eligibility check to the regime’s last year.
The complete file, with one adviser who knows your case and talks to your employer.
Eligibility check before you move
Before anything is filed we confirm you meet the five-year non-residence test, that your reason for relocating is one the law accepts, and that the regime actually beats the general income tax for your numbers. It does not always — and we tell you when it doesn’t.
Electing the regime: Form 149, on time
We prepare and file the election within six months of your Spanish Social Security registration, with the supporting documents each category requires. The deadline cannot be extended: miss it and the regime is gone for this move.
Annual return: Form 151
Every year we file your return under the special regime during the income-tax campaign, applying the flat 24% up to €600,000 and coordinating withholdings with your employer so there are no surprises.
Family members and Wealth Tax
We extend the election to your spouse and children where they qualify, and handle the Spanish Wealth Tax on Spanish assets only, which comes bundled with the regime.
Coordination with your employer and home country
Tax residence certificates, employer withholdings at 24%, double-tax treaties and an orderly exit from your previous country. The whole file, handled in one place.
The six years — and what comes after
The regime covers the year you move plus the five that follow. We plan the transition to the general regime well ahead, so the end of the Beckham years does not catch you with a structure that no longer fits.
In numbers
What the law says, without the fine print.
24%
Flat rate on employment income up to €600,000 a year (47% above that)
6 years
The year you move plus the five that follow
6 months
Deadline to elect on Form 149, counted from Social Security registration
5 years
Of no Spanish tax residence before the move
How we work
Numbers first. Then the election.
Before we file anything we calculate, from your actual payslip, what you would pay under the regime and what you would pay under the general income tax. If the regime wins, we build the file and submit Form 149 within the deadline; if it does not, we say so — and we do not charge for an election that is not in your interest. From then on, every year: Form 151, Wealth Tax where applicable, and coordination with your employer so withholdings run at 24% from the first month.
- Service in English and Spanish, by email and video call
- Full file: eligibility analysis, Form 149, annual Form 151 and Wealth Tax
- One named adviser who knows your case and talks to your employer
- Fixed fee for the election and an annual fee for ongoing filings, confirmed at the first consultation, which is free
- An established firm in Elche (Alicante) since 1995, with real experience in international relocations
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Learn more
Guide and related services
Guide: Beckham Law requirements and deadlines
The three requirements, the accepted categories, the Form 149 deadline and when it does not pay off.
Read the guideNon-Resident Property Owners
If you also own or buy a home in Spain, property taxes handled by the same team.
Learn morePersonal Income Tax (IRPF)
When the regime ends, or does not pay off, the general return with proper planning.
Learn moreInternational Taxation
Double-tax treaties and cross-border income.
Learn moreFAQ
Frequently asked questions
- What exactly is the Beckham Law?
- It is the popular name for Spain’s special tax regime for inbound workers (Article 93 of the Personal Income Tax Act). It lets people who relocate to Spain for work be taxed for six years as if they were non-residents: a flat 24% on employment income up to €600,000 (47% above that) instead of the progressive scale, which exceeds 45% in the top brackets. You are also taxed in Spain only on Spanish-source income — with the exception of employment income, which is taxed in full wherever it is earned.
- What are the requirements?
- Essentially three. You must not have been a Spanish tax resident in the five tax years before the move. The move must be for a reason the law accepts: an employment contract or a posting ordered by your employer, remote work under the international teleworking visa, appointment as a company director, a qualified entrepreneurial activity, or highly qualified work at a start-up or in R&D. And you must not earn income through a permanent establishment in Spain, except in the last two categories.
- What is the deadline to apply?
- Six months from the start date shown on your Spanish Social Security registration (or, where registration is not required, from the start date on the supporting document). The election is made on Form 149. It is a hard deadline: once it passes there is no way to recover the regime for that relocation — which is why the file should be ready before you arrive.
- Does it work for digital nomads?
- Yes, since 2023. The Start-ups Act expressly added people who work remotely for a foreign employer using telematic means and hold the international teleworking visa. If you work from Spain for a company abroad, this is the category designed for you; we check that your visa and registration line up before electing.
- Can my family apply too?
- Yes. Your spouse and children under 25 (or of any age with a disability) may also elect, provided they move with you or before the end of your first year in the regime, become Spanish tax residents, meet the prior non-residence test, and their combined taxable bases are lower than yours. Each family member files their own Form 149.
- Is it always better than the normal income tax?
- No. It is clearly better on high salaries with few family deductions. On mid-range salaries, or if you have significant deductions, family allowances or foreign income the regime does not exempt, the general scale can be equal or better. And once you elect, giving it up is final for that relocation. We run the numbers first, with your actual payslip, and tell you which option wins.
- Do you work with people who have not arrived in Spain yet?
- Yes — and it is the ideal time to start. Preparing the file before you relocate stops the six-month clock being eaten up by paperwork. We work in English, remotely, and coordinate with your employer and, if needed, with your adviser in your home country.
Does the Beckham Law pay off for you?
Tell us when you arrive, under which category and what your salary will be. At the first consultation — free — we tell you whether you qualify, whether it is worth it and how much of the deadline is left.