Frequently asked questions about the Beckham Law

The questions below are the ones that come up most often among people weighing a move to Spain under the inbound-expatriates regime, the Beckham Law. We have grouped them by topic. Each answer is deliberately brief; where a point deserves longer treatment, we refer to the technical analysis published in this Spanish Tax Journal.

1. Basic questions

What exactly is this regime?

It is a special tax regime for individuals who become Spanish tax residents as a result of moving to Spain. While it applies, the individual remains a Personal Income Tax (IRPF) taxpayer, but the tax due is computed under the Non-Resident Income Tax rules, with certain special rules. All employment income obtained during the regime is deemed obtained in Spain and taxed at 24% up to EUR 600,000 a year and at 47% above that amount (article 93.2.b) and e) LIRPF). Savings income obtained in Spain is taxed under its own scale of 19% to 30%. Other foreign-source income (dividends, interest, rents or gains on assets located outside Spain) stays outside the Spanish tax base.

Why is it called the “Beckham Law”?

The informal name comes from the footballer David Beckham, whose move to Spain coincided with the introduction of the regime by Law 62/2003, which added a paragraph 5 to article 9 of Law 40/1998 on Personal Income Tax. Its current technical name is the special tax regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory, governed by article 93 of the Personal Income Tax Act (LIRPF) and articles 113 to 120 of its Regulations (RIRPF).

For how long can I enjoy it?

For the tax period in which Spanish tax residence is acquired and the five following periods. The Regulations specify that the first period is the first calendar year in which, after the move, presence in Spain exceeds 183 days (article 115 RIRPF). It cannot be extended. Once it ends, the individual is taxed like any other Spanish resident: on worldwide income and under the general progressive scale.

What taxes does it actually save me?

Essentially:

1. Flat IRPF rate on employment income: 24% on employment income up to EUR 600,000 and 47% above. Outside the regime the top marginal rate of the general scale would apply, which, depending on the region, ranges approximately from 45% to 54%.
2. Spanish-source savings income: dividends, interest and gains on Spanish assets are taxed under a separate scale of 19% to 30% (article 93.2.e).2º LIRPF).
3. Foreign non-employment income outside the IRPF: dividends, interest, rents and gains obtained outside Spain do not enter the Spanish tax base.
4. Form 720: according to the published criterion of the Tax Agency, taxpayers under the regime are not required to file it (see below).

The Wealth Tax and the Temporary Solidarity Tax on Large Fortunes still apply, but only by real obligation, that is, on the value of assets and rights located, exercisable or to be performed in Spain.

Who decides whether I am entitled to apply the regime?

The option is exercised by filing Form 149, and the Tax Agency issues, where appropriate, within ten working days a certificate that the taxpayer hands to the payer so that withholding is applied at the regime rate (article 119.4 RIRPF). Effective control comes later, in any subsequent tax audit. Taxpayers with complex profiles often request a binding ruling from the Directorate-General for Taxes (DGT) before moving, to reduce uncertainty.

If I am self-employed, can I access the regime?

Not as a general rule. The regime is designed for employees, directors of entities and the cases in article 93.1.b).3º and 4º LIRPF: the entrepreneur whose activity has a favourable report from ENISA under article 70 of Law 14/2013, and the highly qualified professional who provides services to start-ups or carries out training, research, development and innovation activities, provided that the remuneration for those activities exceeds 40% of their total business, professional and employment income.

These two routes are in fact the only ones that allow an economic activity to be carried on during the regime (article 113.2 RIRPF). The independent professional who comes to practise individually (doctor, lawyer, architect or consultant) does not fit within the regime. The alternatives are to incorporate an operating company and move to become its director, with causation evidenced and without falling foul of the passive-holding-entity filter, or, if the activity is innovative, to obtain the ENISA report and access as an entrepreneur.

Am I entitled to family, child or housing deductions under the regime?

No. Tax is computed under the Non-Resident Income Tax rules, not those for ordinary residents. The personal and family allowance, reductions for pension plan contributions and the maternity deduction do not apply. The rate is flat, with no relief for personal or family circumstances.

This is the trade-off of the regime: the rate saving is large, but the system of allowances, reductions and deductions for residents is lost. With high employment income the regime usually remains favourable even with dependants. With more moderate income and significant family commitments, the difference narrows and the numbers should be run before electing.

2. Do I meet the requirement of not having lived here before?

How is “non-residence” measured in the previous five years?

The taxpayer must not have been resident in Spain during the five tax periods preceding the one in which the move takes place (article 93.1.a) LIRPF). The test is applied by tax periods, that is, by calendar years, not on a rolling basis. If the move takes place in 2026, the years 2021, 2022, 2023, 2024 and 2025 are examined, and the individual must have been non-resident in each of them.

I did a master’s in Madrid four years ago, does that block the regime?

It depends on whether the individual was a Spanish tax resident in that year. A twelve-month stay with more than 183 days of presence in Spain may have resulted in tax residence for that year, even if it was not declared. Where there is reasonable doubt, a file of evidence should be prepared: municipal register entries and removals, lease agreement, dates of entry and exit, tax returns filed (or not) in the home country and a tax-residence certificate from that country. If the individual was resident in another country that year and can prove it, the regime remains open.

My family moved to Spain before me, does that affect me?

It is a delicate point. Article 9.1 LIRPF presumes, unless proven otherwise, that the taxpayer is resident in Spain when their spouse (not legally separated) and dependent minor children habitually reside here. The presumption is rebuttable, but the burden of proof lies with the taxpayer. If the family moved first for personal reasons (international protection, children’s schooling or another unforeseen decision), it will be necessary to document that the taxpayer’s centre of interests remained outside Spain during those years.

One example is ruling V1209-25: the DGT recalled the presumption in article 9.1 LIRPF in a case where the family had been in Spain since 2022, without ruling on whether it had been rebutted, a question of fact for the tax management and audit bodies.

I am registered on the municipal register in Spain even though I have not lived here, does that count as residence?

Not by itself. The municipal register (padrón) is a local record and does not determine tax residence. In an audit, however, it is an indicator that the Administration will weigh together with others (home ownership, vehicles, bank accounts, utility consumption or health card). A well-documented body of evidence can rebut it, although it complicates the defence. Before planning access to the regime, the registration should be reviewed and, where appropriate, cancelled.

I am a Spanish national who has lived abroad for ten years or more and is returning, can I apply?

Yes. The regime does not distinguish by nationality. Law 28/2022 reduced the required prior non-residence from ten to five tax periods, which eases access for those returning after a period abroad. A returning Spaniard must meet the same requirements as any other taxpayer, including one of the circumstances in article 93.1.b) LIRPF.

3. For what reason do I have to come to Spain?

What reasons allow me to enter the regime?

Article 93.1.b) LIRPF requires the move to take place, in the first year of the regime or the preceding year, as a result of one of the following circumstances:

1. An employment contract (except the special employment relationship of professional athletes under RD 1006/1985): an employment relationship with an employer in Spain, a secondment ordered by the employer with a letter of assignment, or work performed remotely from Spain using exclusively computer, telematic and telecommunication means.
2. Acquisition of the position of director of an entity.
3. An entrepreneurial activity qualified as such by a favourable ENISA report (article 70 of Law 14/2013).
4. Activity as a highly qualified professional providing services to start-ups or carrying out training, research, development and innovation activities, provided that the remuneration for those activities exceeds 40% of their total business, professional and employment income.

The first two are the most common. The last two have their own accreditation requirements (articles 69 to 72 of Law 14/2013 and article 113.2 RIRPF).

I work remotely for a foreign company, does that work for the regime?

Yes. Law 28/2022 added international remote work: it is enough that the employment activity is performed remotely from Spain using exclusively computer, telematic and telecommunication means and systems. The DGT has accepted access to the regime in these cases in rulings V0476-26 and V1115-25.

Do I need the international remote-work visa of Law 14/2013?

It is not mandatory. The provision refers to the visa with the words “in particular”, so in our opinion it is a case of automatic compliance rather than the only one. Ruling V0476-26 accepted access for a remote worker without any mention of a visa.

Even so, the visa makes the requirement much easier to prove.

I come as director of a Spanish company, does that qualify?

Yes, this is the route in article 93.1.b).2º, which refers to “an entity” without requiring it to be Spanish. There are two conditions:

1. Causation between the move to Spain and the acquisition of the position. An appointment made long before the move, or unconnected with it, raises difficulties. The DGT has stated in V1209-25 and V1622-24 that causation is a question of fact to be assessed by the audit bodies.
2. Passive-holding-entity filter: if the entity is a passive holding entity (entidad patrimonial) under article 5.2 of the Corporate Income Tax Act (LIS), the director may not hold an interest that makes the entity a related party under article 18 LIS (an interest of 25% or more). If the entity is not a passive holding entity, the size of the interest is irrelevant for these purposes.

I come as a member of the board of trustees (patrono) and general director of a Spanish foundation, does that also count?

Yes. The DGT accepted it in ruling V2095-24, in line with V3283-17: the position of member of the board of trustees of a Spanish foundation allows access under article 93.1.b).2º. If the individual also takes on the position of general director with remuneration (authorised under article 15.4 of Law 50/2002), that remuneration is employment income taxed at 24% under the regime.

V2095-24 itself accepts that keeping positions on foreign boards of directors does not prevent access to the regime. The remuneration for those positions is, however, employment income and, during the regime, is deemed obtained in Spain (article 93.2.b) LIRPF), without prejudice to the international double taxation credit, subject to the limit in article 114.2.b’) RIRPF.

I come to set up my own company in Spain, do I qualify?

There are two possible routes:

1. Article 93.1.b).2º: moving to become director of the company being incorporated. The causation requirement and the passive-holding-entity filter described above apply. It is the most widely used route.
2. Article 93.1.b).3º (entrepreneurial activity): if the project is innovative or of special economic interest and obtains a favourable ENISA report, access is as an entrepreneur. It is a less travelled route, but it carries no shareholding limit of the passive-holding-entity kind and, in addition, allows an economic activity to be carried on during the regime.

4. Risks and critical areas

Does my foreign employer run the risk that the Tax Agency says it has a “permanent establishment” in Spain?

It is one of the most significant risks. In rulings V0476-26 and V1115-25 the DGT addressed the employee’s access to the regime; it was not asked, and did not address, whether the employee’s activity from Spain may constitute a permanent establishment of the foreign employer. These are separate questions: the employee may be under the regime while the employer has a permanent establishment in Spain because of that activity, especially if the employee holds a senior position with decision-making authority.

The Commentaries on the OECD Model Tax Convention, in their updated version, analyse when an employee’s home may constitute a fixed place of business of the employer; there is a risk that this will be found where work from Spain is habitual and serves a commercial reason of the employer. If a permanent establishment is found to exist, the employer becomes taxable in Spain on the attributable profits, with the corresponding formal and substantive obligations.

My family are shareholders of the company, are the interests aggregated for the filter?

The question only arises if the entity is a passive holding entity. Article 18.2 LIS does not aggregate interests: it sets the threshold (25% or more) in the relationship between the shareholder and the entity and, separately, treats the entity as related to the spouses and relatives up to the third degree of its shareholders or directors. In the example of two spouses at 50% each, each one exceeds the threshold alone, so if the entity is a passive holding entity, neither could access the regime by this route. If the individual’s own interest is below 25% but the family’s combined interest is significant, there is a risk that the Administration will find a related-party relationship under article 18.2.c) LIS; this should be analysed case by case.

What if my company only holds real estate, or only manages investments?

It is probably a passive holding entity under article 5.2 LIS, which applies where more than half of its assets consist of securities or of assets not used in an economic activity. The most relevant exceptions are holdings of at least 5% held for one year with the corresponding organisation of resources (article 5.2.d) LIS) and the letting of real estate with at least one person employed under an employment contract on a full-time basis (article 5.1 LIS).

If the entity is a passive holding entity, the shareholding limit under article 18 LIS described in the previous answer applies.

I keep boards of directors in other countries, is that a problem for the regime?

Not by itself. Ruling V2095-24 accepted that keeping director positions abroad does not prevent access to the regime. It should be borne in mind that the remuneration for those positions is employment income and, during the regime, is deemed obtained in Spain (article 93.2.b) LIRPF), without prejudice to the international double taxation credit, subject to the 30% limit in article 114.2.b’) RIRPF.

What happens if I change jobs within the six years?

The regime may continue. Ruling V1208-25 reiterates the criterion of V0432-17 and V1739-17: if, after the relationship that gave rise to the move ends, a new employment or director relationship begins that meets the requirements of article 93, the regime continues. The DGT makes this subject to the initial relationship having caused the move “in a real and effective manner”, to its ending “for reasons beyond the taxpayer’s control” and to any intervening period of unemployment or inactivity being brief.

The new relationship need not be with the same entity or keep the original form: in V1208-25 the taxpayer moved from employee to director.

If the new company does not fit the requirements, do I lose the regime?

Yes. If the new relationship does not meet the requirements of article 93, the taxpayer is excluded. Exclusion takes effect in the tax period in which the breach occurs (article 118.1 RIRPF), and an excluded taxpayer cannot elect the regime again (article 118.5 RIRPF). From that period the taxpayer is taxed as an ordinary resident on worldwide income.

What consequences does losing a requirement subsequently entail?

The taxpayer must notify the tax authorities within one month of the breach, using Form 149 (article 118.2 RIRPF). Exclusion affects the whole of that tax period, which is assessed under the ordinary resident rules, but not the earlier periods in which the requirements were met. Failure to notify could give rise to penalties.

As for family members under the regime, the renunciation or exclusion of the principal taxpayer entails that of all of them and, if the principal has already notified it, they need not notify separately. Divorce or annulment of the marriage does not, by itself, cause the exclusion of the family member (article 118.4 RIRPF).

5. Wealth and money outside Spain

Under the regime, do I have to be taxed in Spain on my wealth and income from abroad?

It depends on the type of income. For IRPF purposes, tax is due on income obtained in Spain and, in any event, on all employment income obtained during the regime, whoever the payer and wherever the work is performed (article 93.2.b) LIRPF), except income deriving from activity carried out before the move (article 114.2.a) RIRPF). Other foreign-source income (dividends, interest, rents and gains) stays outside.

For the Wealth Tax and the Temporary Solidarity Tax on Large Fortunes, tax is due only by real obligation, that is, on assets and rights located in Spain.

Do I have to file the famous Form 720 on foreign assets?

No, according to the Tax Agency’s criterion: since they are not taxed on worldwide income, taxpayers under article 93 LIRPF are not required to file Form 720. This is not an express exemption in the rules but an administrative criterion published in the Tax Agency’s FAQs. In our view the same reasoning should extend to Form 721 (virtual currencies held abroad), although we are not aware of an express administrative statement on the point. The same FAQs state that the regime does not extend to the rest of the household; that criterion predates article 93.3 LIRPF, and in our opinion the reasoning should also cover family members under that paragraph.

When the regime ends, the taxpayer, as an ordinary resident, becomes subject to the reporting obligation for foreign assets and rights held at 31 December.

What about my trusts or family foundations outside Spain?

It is complex ground for anyone coming from a legal system that recognises the trust. Spain does not recognise it as a legal institution and, for tax purposes, the DGT considers that the legal relations between the settlor and the beneficiaries take place directly between them, as if the trust did not exist.

In practice there are two relevant consequences (DGT V0022-25 and V1700-25):

1. Contributions to the trust have no effect for these purposes: the settlor retains ownership of the contributed assets.
2. The transfer from the settlor to the Spanish-resident beneficiary is treated as direct and subject to Inheritance and Gift Tax (ISD) by personal obligation. In V1700-25 the beneficiary was under the article 93 regime, which did not change that conclusion.

How am I taxed on a Spanish property under the regime?

A property in Spain gives rise to three basic taxes:

1. IRPF (under Non-Resident Income Tax rules): if it is let, the rental income is taxed as income obtained in Spain. If it is not let and not used in an economic activity, income is imputed for personal use and taxed at 24%. In our opinion, the main home should not give rise to imputed income, although the point is not expressly settled for taxpayers under the regime.
2. Wealth Tax and Temporary Solidarity Tax on Large Fortunes: by real obligation. For the Wealth Tax, the rules of the region where the greatest value of the assets and rights located in Spain lies may apply (with reliefs such as Madrid’s). The Solidarity Tax, by contrast, is a State tax that cannot be ceded to the regions and only allows a deduction for the Wealth Tax actually paid: if the Wealth Tax is reduced by regional relief, the Solidarity Tax applies without that reduction to Spanish net assets above EUR 3,000,000.
3. IBI (Real Estate Tax): an annual municipal tax on the cadastral value.

Does my country of origin still consider me a tax resident?

It may, and this should be resolved before the move. Each State has its own rules and, in many cases, leaving does not simply end tax liability. The United States taxes on the basis of citizenship; France applies the criteria of article 4 B of the Code général des impôts; other States, such as Germany, also provide for exit taxation or extended liability after a change of residence.

If both States treat the taxpayer as resident, the conflict is resolved by the double taxation treaty, where there is one, through the tie-breaker rules of its article 4.2 (permanent home, centre of vital interests, habitual abode and nationality).

How is my Spanish tax residence under the Beckham regime evidenced?

The Tax Agency issues taxpayers under the regime the tax-residence certificate provided for in article 120.1 RIRPF (annex 9 of Order HAC/3626/2003), which certifies residence in Spain for IRPF purposes under the special regime, not for treaty purposes. A certificate for treaty purposes can only be issued in the cases designated by the Ministry, on condition of reciprocity (article 120.2 RIRPF). There is therefore a risk that the source State will deny treaty benefits on income the taxpayer obtains there.

Does the regime affect the pension I already receive from outside Spain?

Pensions are employment income (article 17.2.a) LIRPF). They fall outside the rule in article 93.2.b) LIRPF to the extent that they derive from activity carried out before the move (article 114.2.a) RIRPF), so a foreign pension for work prior to the move is not taxed in Spain under the regime, unless it were deemed obtained in Spain under the Non-Resident Income Tax rules. The pension will continue to be taxed in the paying State under its own rules.

If that State applies the treaty, the general rule in treaties following the OECD Model is that government pensions (paid by a State for services rendered to that State) are taxable only in the paying State, and private pensions only in the recipient’s State of residence, subject to treaty exceptions. Given the limited scope of the regime’s residence certificate, the paying State might not recognise that residence for treaty purposes.

What about my stock options or RSUs vested before, during or after the regime?

The timing rules determine the year in which the income is taxed; the rule in article 93.2.b) LIRPF determines where it is deemed obtained:

• Vested before the move: the income belongs to the period before the regime and will be taxed under the rules of the country of residence at that time.
• Vested during the regime: this is employment income which, under article 93.2.b) LIRPF, is deemed obtained in Spain and taxed at 24% (47% above EUR 600,000) regardless of where the work was performed during the regime. Only the portion deriving from activity carried out before the move falls outside that rule (article 114.2.a) RIRPF), although it may still be taxed in Spain if deemed obtained in Spain under the Non-Resident Income Tax Act. If the income is also taxed abroad, the international double taxation credit is available subject to the limit in article 114.2.b’) RIRPF.
• Vested after the regime: the taxpayer is already an ordinary resident, taxed under the general scale on the whole amount.

The portion deriving from activity before the move is usually determined in proportion to the part of the vesting period worked before the move. This is one of the areas where planning before the move has the greatest impact.

6. Family, application and end of the regime

Can my partner also apply for the regime?

Yes. Since Law 28/2022 (article 93.3 LIRPF), the spouse or, absent marriage, the other parent of the children may apply, provided that:

1. They move with the principal taxpayer or later, before the end of the first tax period in which the regime applies to the principal (if they move earlier, they may not acquire residence before that period: article 113.3 RIRPF).
2. They acquire Spanish tax residence, have not been resident in the five preceding periods and do not obtain income through a permanent establishment in Spain.
3. The sum of the taxable bases of all family members under the regime is lower, in each period, than that of the principal taxpayer.

Each family member files their own notification (Form 149) within six months of their own arrival in Spain or, if later, within the principal taxpayer’s deadline (article 116.1.b) RIRPF). The regime applies to them for as long as it applies to the principal taxpayer.

And my children?

Coverage extends to children under 25 (or of any age if disabled), with age assessed when the option is exercised, under the same requirements as the spouse, including that the sum of the family members’ taxable bases be lower than the principal taxpayer’s. If they work in Spain, their salary is taxed at 24%.

What about children over 25?

They fall outside article 93.3 (unless disabled). If they wish to apply for the regime, they must meet all the requirements of article 93.1 on their own: five periods without Spanish residence, their own qualifying circumstance (employment contract, director position, etc.) and a separate notification.

How do I apply for the regime?

By Form 149, filed electronically through the Tax Agency’s e-office. Under article 119.2 RIRPF, the following must be attached:

• Identification of the taxpayer and, where applicable, of the employer, the entity of which the taxpayer is director, the start-up, or the entity where the training, research, development and innovation activities are carried out.
• Evidence of registration with Spanish social security, or documentation allowing the home-country social security legislation to continue to apply (A1 certificate or equivalent), and, where applicable, the residence permit.
• The documentation specific to each route: the employer’s document on the employment relationship, letter of assignment, the entity’s document stating the date on which the director position was acquired (and, if the entity is a passive holding entity, evidence that the interest does not make it a related party), ENISA report, or proof of highly qualified professional status.

The Tax Agency issues, within a maximum of ten working days, the certificate to be handed to the payer (article 119.4 RIRPF). For each year of the regime, the special return under article 114.4 RIRPF (Form 151) is filed, not Form 100.

Within what time limit do I have to apply?

Six months from the start date of the activity shown in the Spanish social security registration or in the documentation allowing the home-country social security legislation to continue to apply (article 116.1.a) RIRPF).

Once that deadline has passed, the regime is no longer available even if all the substantive requirements are met; it is a strict, non-extendable deadline. Preparation should start in the first days after the move.

Can I voluntarily renounce the regime?

Yes. Renunciation is notified during November and December of the year before the one in which it is to take effect, using Form 149 (article 117 RIRPF). It is final: a taxpayer who renounces cannot elect the regime again. Renunciation by the principal taxpayer entails the exclusion of the family members under the regime; they may also renounce individually.

What happens when the six years end?

From the seventh period, the individual is taxed as an ordinary tax resident:

• IRPF on worldwide income under the general scale (with a top marginal rate that depends on the region).
• Wealth Tax and Temporary Solidarity Tax on Large Fortunes by personal obligation, that is, on worldwide assets.
• Forms 720 and 721 where their thresholds are exceeded.
• International double taxation credit for foreign income taxed at source, on the terms of article 80 LIRPF.

The transition should be prepared in advance: review of portfolios, of foreign companies and, where relevant, of future residence.

Once outside the regime, can I re-enter?

Not immediately. The requirement of not having been resident in Spain during the five preceding tax periods would have to be met again, and the years under the regime are years of Spanish residence, even though tax was computed under Non-Resident Income Tax rules. In practice, six years under the regime plus five years abroad mean a minimum horizon of eleven years. Moreover, a taxpayer who renounced or was excluded cannot elect the regime again (articles 117.4 and 118.5 RIRPF).

Final notes

This page is a map, not an opinion. Each move to Spain under article 93 LIRPF requires individual analysis.

We have developed some of these questions in the following analyses in this Spanish Tax Journal:

• International remote work under the article 93 regime: DGT V0476-26 and V1115-25
• Access through the director position (causation, passive-holding filter and continuity): DGT V1208-25, V1209-25 and V1622-24
• 100% quasi-shareholder in a Spanish operating company: DGT V1983-24
• Trustee and general director of a Spanish foundation: DGT V2095-24
• Foreign tax-residence certificate under a tax treaty: STS 778/2023 and STS 971/2025
• Foreign trust and Beckham regime: DGT V1700-25 and V0022-25