Spain
Beckham Tax Regime

Overview

The «Beckham Regime» is a special Spanish tax regime for inbound employees, officially known as the Special Regime for Workers Posted to Spain (under Article 93 of the Spanish Personal Income Tax Law). It allows eligible individuals to be taxed as non-residents for IRPF purposes, even while being tax resident in Spain.

The regime was originally created in 2005 and reformed in 2023, and can offer substantial tax savings for qualifying individuals relocating to Spain.

Benefits

Taxation only on Spanish-source income (worldwide income excluded).
Flat tax rate of 24% on Spanish-source employment income up to €600,000.
47% rate applies on income above €600,000.
No obligation to file Form 720 (foreign asset reporting).
Exemption from Wealth Tax (IP) on non-Spanish assets.
No taxation on foreign investment income (dividends, interest, capital gains).
Can include income from remote work abroad, if structured correctly.
Applicable for 6 tax years (year of arrival + 5 more).
Available also to entrepreneurs and directors of Spanish startups (as of 2023 reform).
Simplified compliance and favorable treatment under certain double tax treaties.

Requirements and Procedures

Must not have been tax resident in Spain in the 5 years prior to relocation.
Must relocate to Spain due to employment or directorship (or self-employment for startup founders).
Employment must be with a Spanish company or a Spanish branch of a foreign company.
Exception: As of 2023, remote workers employed by a foreign entity can also qualify, provided the relocation to Spain is contractually required and employment income is effectively linked to their Spanish tax residency.
Application must be filed within 6 months from registration with Spanish Social Security (alta en Seguridad Social).
File Form 149 to opt into the regime.
File Form 151 each year (instead of standard IRPF return).
Only Spanish-source income is reported on Form 151. Labour incomes are considered Spanish-source in all cases.
Can include dependent children and spouse under certain conditions (as of 2023).
No obligation to declare foreign assets (unlike regular residents).
Cannot benefit from Spanish tax allowances or deductions.
Must remain employed or maintain activity in Spain to preserve status.

How Charfort can help you?

CHARFORT
assists you in all steps in relation with your Beckham scheme, from
planning, applications and filing of annual tax returns

Frequently asked questions

Everything you need to know about the process.

Am I eligible for the Beckham Regime?

We assess your personal and professional circumstances to confirm eligibility under current rules.

How do I apply for the regime?

We handle the complete application process, including Form 149 filing and Social Security registration support.

What income is taxed and at what rate?

Only Spanish-source employment income is taxed: 24% up to €600,000 and 47% beyond. Foreign income is excluded.

Can I benefit if I work remotely for a foreign employer?

Possibly, if your relocation meets the criteria and the contract is structured correctly. We advise on compliant structuring.

Do I need to report foreign bank accounts or assets?

No. Under that regime, you are exempt from Forms 720 and 721 obligations.

Can my spouse or children also apply?

Under the 2023 reform, close family members may also benefit. We evaluate and assist in multi-person filings.

What if I change jobs while under the regime?

If the new job is also in Spain, the regime can continue. We guide you on how to preserve eligibility.

Can Charfort represent me before the Spanish Tax Agency?

Yes. We represent clients in all dealings with the AEAT, including audits and communications related to this regime.

Contact us today

Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.

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