The Beckham law, explained for people who are not footballers

The regime informally named after a footballer lets people who move to Spain for work pay a flat rate on their Spanish employment income for six tax years, instead of the progressive scale that reaches forty seven percent. It is a genuine saving for well-paid newcomers. It is also the application we see mishandled most often, usually because of a deadline.

Who can apply

• Employees relocating to Spain with a Spanish or foreign employer, including remote workers with a digital nomad permit.

• Directors of companies they do not control, and, since 2023, founders of qualifying start-ups and highly qualified professionals.

• Anyone who has not been a Spanish tax resident in the five previous years.

• Spouses and children under twenty five can usually join the regime with the main applicant.

The conditions that catch people

The application must be filed within six months of registering with Spanish social security, and that clock starts earlier than most people think. Income from outside Spain is generally outside the Spanish net, but wealth tax applies to Spanish assets, and the regime cannot be revoked and reapplied for; once you leave it, it is gone. Equity compensation and bonuses earned before the move need careful treatment.

What to do now

If you have signed a contract to work in Spain, send us the start date before you arrive. The paperwork is modest, the saving is large and the only real way to lose it is to be late.