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 professionals 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 always Spanish sourced.
- Can include dependent children and spouse under certain conditions.
- 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?
- Assessment of eligibility under the Beckham Regime.
- Full assistance with Form 149 submission and registration process.
- Tax planning to optimize benefits of the regime.
- Preparation and filing of Form 151 annually.
- Support for family members’ tax status.
- Strategic advice on income structuring and asset holding.
- Cross-border compliance and reporting support.
- Audit defense and tax authority liaison.
- Exit planning once the Beckham term concludes.
Frequently asked questions
Everything you need to know about the process.
Contact us today
Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.
