How qualifying expats pay the regime's flat rate on qualifying Spanish-source income for its statutory period, and how the regime interacts with SL ownership, directorships, dividends and foreign income for founders and investors relocating to Spain.
The Beckham Law — the regime under Article 93 of the Spanish Income Tax Act (IRPF) — is one of the most valuable tax regimes available to expats moving to Spain. Qualifying individuals are taxed as non-residents for Spanish income tax purposes for the regime's statutory period (six tax years — the year of arrival plus five more), paying a flat 24% on Spanish-source employment income up to the statutory cap (with a higher 47% band above the cap) and — critically — nothing on most foreign-source investment income, capital gains or pension income.
For founders, directors and investors relocating to Spain, that can be a substantial saving over the standard progressive regime. This page walks through who qualifies, what the regime covers and excludes, and how we handle the application. The exact figures for your situation — how the flat rate compares to progressive IRPF on your income mix, and which qualifying route fits — are worked through in a consultation.
Qualification review, employment structuring, Modelo 149 application, Modelo 151 annual returns and ongoing Beckham-compliant compliance.
Five cumulative conditions. All must be met at the point of application.
You must not have been a Spanish tax resident in any of the five tax years preceding your Spanish arrival. The rule was reduced from ten years to five in the 2023 reform.
Your move to Spain must be caused by one of: an employment contract with a Spanish employer, a directorship of a Spanish company (with conditions), a digital-nomad visa, or qualified entrepreneur activity approved by ENISA.
You must not derive income in Spain through a permanent establishment located abroad. This is a narrow test and mostly affects consulting structures that channel income through foreign entities.
Modelo 149 must be filed within six months of the date of Spanish Social Security registration (or, where no Social Security registration, within six months of the move). Missing this window permanently forfeits the regime for that move.
Directors who qualify via the directorship route must not hold 25% or more of the company's shares unless the company is a patrimonial/holding entity. The cap is often the binding constraint for founders — who can instead use the entrepreneur (ENISA) or DNV route.
The headline benefit in short: a flat rate on Spanish-source employment income, and most foreign-source income outside Spanish tax during the window.
Spanish-source employment income taxed at the regime's flat rate up to the statutory cap per year. Above that, 47%. No progressive bracket.
Salary from a foreign employer for work performed abroad is not taxed in Spain during the Beckham window.
Dividends, interest and rental income from foreign sources — entirely exempt from Spanish tax during the window.
Capital gains on foreign-source assets — exempt. Major value for founders with foreign equity positions.
Foreign pension income — exempt. Significant for retiring executives relocating with large pension pots.
Only Spanish-located assets are in scope for wealth tax during Beckham; foreign assets are outside. Major saving for high-net-worth relocatees.
Beckham Law is deceptively simple on paper — the regime's flat rate over its statutory window — but the qualification routes, interactions with foreign tax systems and application procedure are where value is won or lost. The detailed figures and route choice for your case are worked through in a consultation.
Book a consultation and we'll run the five-condition test, design the qualifying structure if you're not yet in Spain, and handle the Modelo 149 application end-to-end.
Get tailored advice from our English-speaking team in Spain. We respond within 24 business hours.