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

Spain's Beckham Law — the special impatriate regime in article 93 of the PIT Act (LIRPF) — remains one of the most attractive regimes for professionals moving to Spain. It pays to understand exactly what it taxes and what it does not.

What Is the Beckham Law?

Under the regime you remain a Spanish tax resident, but your income tax is calculated with the non-resident income tax rules, with specific adjustments. The key one: all employment income obtained during the regime is deemed obtained in Spain (art. 93.2.b LIRPF), even if a foreign company pays it.

How It Taxes

Feature	Impatriate regime	Standard IRPF
Employment income (including salary paid from abroad)	24% up to €600,000; 47% above	Progressive state + regional scale
Spanish-source dividends, interest and gains	Savings scale: 19% to 30%	Savings scale: 19% to 30%
Foreign income other than employment	Not taxed in Spain	Taxed on worldwide income
Wealth Tax	Spanish assets only	Worldwide assets
Form 720 (foreign assets reporting)	Not required	Required above €50,000 per asset class
Annual return	Form 151	Form 100

Illustrative example: an €80,000 salary paid from abroad is taxed €19,200 (80,000 × 24%), before withholdings and credits. It is not exempt.

Who Qualifies?

Not resident in Spain during the five tax years before the move
Moving because of an employment contract (including remote work, typical of the telework visa), appointment as a company director (if the company is a holding of passive assets, with no stake of 25% or more), entrepreneurial activity with an ENISA report, or highly qualified professional serving startups or in R&D
No income through a permanent establishment in Spain (except for the entrepreneur and qualified-professional routes)
Duration: the year you become resident plus the following five

Family Members

Since 2023, the spouse, children under 25 (or any age with a disability) and, without marriage, the other parent of the children can also opt in, if they arrive before the primary's first year under the regime ends and their combined taxable bases are lower than the primary's.

How to Apply: Form 149

Deadline: six months from the start of activity shown in your Social Security registration, or in the document keeping your home-country cover (art. 116 PIT Regulations)
Missing it means no election for that relocation
AEAT issues the document confirming the election within ten working days
Each year you file Form 151 instead of Form 100

Common Mistakes to Avoid

Assuming foreign salary is exempt — it is taxed at 24%
Missing the six-month window
Assuming a freelancer with foreign clients qualifies through the remote-work route — it requires employment
Not checking the five-year non-residence requirement before accepting a position

The costliest mistake is not the deadline: it is planning around a salary exemption that does not exist. Engage a specialist before you move.