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Beckham Law Spain

The Spanish tax system has a special regime aimed at attracting foreign talent, through a special tax regime for workers  better known as the Beckham Law Spain. This system allows for new spanish residents to be regulated through the Non-Resident Income Tax (IRPFNR), during the year in which the change of residence takes place and the following five years.

In december 2022, a new Beckham law has been published, L28/2022, BOE 22-12-22  expanding and improving the conditions of the regime for workers, professionals, entrepreneurs, investors and those displaced to Spain. The original law was published in 2004 and is regulated on section number 93 of the Spanish Income Tax Act.

This new version of the original law makes access to this special regime easier by reducing the number of tax periods prior to moving to Spanish territory from 10 to 5 years, so if you haven’t been tax resident in Spain for the last 5 years you can apply for this regime.

Who can apply for the Beckham Law regime?

A foreign employee who become employed by a spanish company, a foreigner who is administrator in a Spanish company, a foreigner who wish to carry out in Spain an economic activity classified as an entrepreneurial activity, a foreigner highly qualified professional, a digital nomad meaning a foreigner employed by a foreign company who works remotely exclusively on a computer or digital means.

What tax advantages does the Beckham Law have?

The most important advantage of applying this regime is that taxpayers will not be subject to Spanish Personal Income Tax, but to the Spanish Non-Resident Income Tax at a flat tax rate of 24% on their Spanish income up to 600 000 € and nothing on their foreign income.

In 2023, usual personal income tax rates are the following: Incone form 0 to 12 450 € 19%, 12 450- 20 200 € 24%, 20 200- 35 200 € 30%, 35 200- 60 000 € 37%, 60 000- 300 000 € 45%, >300 000 € 47%.

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