Since the 2023 Startup Law, the Beckham Law regime can be extended to your spouse (or de facto partner) and children under 25 (or of any age if disabled) who relocate to Spain with you. This can result in significant additional tax savings for the entire family unit.
The extension applies to family members who relocate to Spain alongside the primary impatriate taxpayer. Each family member must meet their own individual conditions.
The family extension multiplies the tax savings. Consider a typical dual-income family relocating to Spain:
| Family Member | Annual Income | Without Beckham | With Beckham | Saving |
|---|---|---|---|---|
| Primary taxpayer (salary) | €120,000 | ~€46,800 | €28,800 | €18,000 |
| Spouse (investment income) | €30,000 | ~€9,500 | €7,200 | €2,300 |
| Family total | €150,000 | ~€56,300 | €36,000 | €20,300/yr |
* Estimates based on 2026 rates. Actual figures vary by personal circumstances.
Each family member applying for the extension must file their own Modelo 149 separately. The process is similar to the primary applicant's application but has different supporting documents.
The 6-month deadline for family members runs from their own Social Security registration date or their empadronamiento date (whichever is earlier). This may differ from the primary applicant's deadline.
We coordinate the filing timelines for all family members to ensure no one misses their window. Book a consultation →
Yes — your spouse can work in Spain (as an employee or autónomo) and their Spanish employment income will also be taxed at the flat 24% rate under the extension. The key condition is that their total income must not exceed the primary taxpayer's income from the qualifying activity.
The law allows family members to relocate in the same tax year or the immediately preceding year before the primary applicant's regime starts. If your spouse arrives in a later year, they would not qualify for the family extension route — though they might qualify independently under their own Beckham Law application if they meet the individual criteria.
Yes — this is a critical rule often overlooked. For the spouse's extension to be valid, the spouse's income (from all sources in Spain) must be less than the primary applicant's income from the qualifying activity. If the spouse earns more, the family extension for the spouse may be denied or challenged by the AEAT.
No, salvo que tengan una discapacidad reconocida del 33% o superior. Los hijos mayores de 25 años sin discapacidad no pueden acogerse a la extensión familiar, aunque sí podrían aplicar de forma independiente si cumplen los requisitos individuales del régimen.
The family extension is one of the most underused aspects of the Beckham Law. Book a consultation and we'll calculate the exact savings for your entire family.
Last updated: March 2026
Owner: Estrategeos S.L. · CIF: B02715894 · Madrid, Spain · admin@estrategeos.com · https://beckhamtax.es
The information provided is for general informational purposes only and does not constitute personalized tax, legal, or financial advice. This site is governed by Spanish law.
Last updated: March 2026
Estrategeos S.L. · CIF: B02715894 · Madrid, Spain · admin@estrategeos.com
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