Beckham Law Spain 2025: Requirements, Benefits & How to Apply

Spain's Beckham Law — formally the Special Impatriate Regime under Article 93 of the LIRPF — remains one of the most attractive tax regimes for international professionals relocating to Spain. Here is everything you need to know for 2025.

What Is the Beckham Law?

The Beckham Law allows qualifying individuals who move to Spain to opt for taxation as a non-resident (IRNR) despite being physically resident in Spain. This provides a flat tax rate instead of the progressive IRPF scale — a significant advantage for high earners.

Key Tax Benefits

Feature	Beckham Law	Standard IRPF
Spanish employment income	24% flat (up to €600,000)	19%–47% progressive
Foreign employment income	Generally exempt	Taxed worldwide
Wealth Tax	Spanish assets only	Worldwide assets
Form 720 (foreign assets)	Not required	Required if >€50,000
Annual filing form	Form 151	Form 100

Who Qualifies?

Not resident in Spain during the 5 tax years prior to the year of arrival
Moved to Spain due to: employment contract with a Spanish company, director appointment (with <25% shareholding), or — since the 2023 Startup Act — remote work as a digital nomad or highly qualified professional
Apply within 6 months of first Social Security registration in Spain
Duration: the year of application + 5 following tax years (6 years total)

2023 Startup Act Extensions

The Startup Act significantly expanded eligibility:

Digital nomads working remotely for foreign companies now qualify
Entrepreneurs with innovative activities can qualify
Highly qualified professionals providing services to Spanish startups or R&D entities can qualify
Family members (spouse and children under 25) can now also apply under specific conditions

How to Apply: Form 149

File Form 149 (Modelo 149) through the AEAT's Sede Electrónica
Deadline: 6 calendar months from Social Security registration — this is strict and non-extendable
Missing this deadline means permanent loss of eligibility for that relocation
Once accepted, file Form 151 annually (instead of Form 100)

Common Mistakes to Avoid

Missing the 6-month application window — the most expensive mistake
Assuming all foreign income is exempt — passive income from Spanish sources is still taxed
Not applying for spouse and children who also relocated
Not verifying the 5-year non-residency requirement before accepting the position

The Beckham Law is one of the most technically complex regimes in Spanish tax law. A single missed deadline can cost six figures over the 6-year period. Always engage a specialist before your relocation.