Beckham Law Family Extension: Can Your Spouse and Children Benefit?

Since 1 January 2023, Spain's Startup Act (Law 28/2022) lets certain family members of a Beckham taxpayer elect the regime too. Before, only the primary applicant could benefit. The rules are narrower than many guides suggest.

Who Qualifies as a Family Member?

The spouse of the primary taxpayer
Children under 25, or of any age if they have a disability
Without marriage, the other parent of the children — a partner with no children in common does not qualify through this route

Requirements for Family Members

Move to Spain with the primary taxpayer or later, provided the primary's first tax year under the regime has not ended
Become Spanish tax resident, after five years without Spanish tax residence
No income through a permanent establishment in Spain
The combined taxable bases of the family members must be lower than the primary's taxable base, every year
Each files their own Form 149, within six months of their entry into Spain or the primary's deadline if later (art. 116 PIT Regulations)

How Family Members Are Taxed

Income	Treatment under the regime
Employment income (Spanish or foreign employer)	24% up to €600,000; 47% above
Spanish-source dividends, interest and gains	Savings scale: 19% to 30%
Foreign income other than employment	Not taxed in Spain during the regime
Wealth Tax	Spanish assets only

Illustrative Example: Two Remote Employees

Both spouses work remotely for foreign companies. The primary earns €120,000 and the spouse €80,000:

Primary: 120,000 × 24% = €28,800
Spouse: the family route requires the spouse's taxable base to be lower than the primary's — €80,000 against €120,000 meets it — so 80,000 × 24% = €19,200

Our own simplified calculation, before withholdings, credits and other adjustments. Neither salary is exempt: the benefit is the flat 24% instead of the progressive scale, plus foreign non-employment income staying outside Spanish tax.

How to Apply for Family Members

The primary taxpayer elects the regime with their own Form 149
Each family member files their own Form 149, with proof of the family link and of their entry date
Each files Form 151 every year

A family member can only use the family route if the primary applies the regime. Check arrival dates and taxable bases before the first year closes.