Beckham Law - Beckham Law (Spain)

The Beckham Law is the informal name of Spain’s preferential tax regime for new tax residents who move to Spain to work. The nickname arose because the footballer David Beckham was one of the first to use it. The essence of the regime is to allow qualifying new residents to be taxed on preferential terms for a limited period.

The key advantage is that, instead of the usual progressive tax on all worldwide income, a resident under this regime is taxed mainly on Spanish-source income only, at a flat rate (as a rule more advantageous for high earnings), for a set period — usually several years. This makes moving to Spain noticeably more attractive for highly paid professionals and some entrepreneurs.

The regime is available subject to conditions: the person was not a Spanish tax resident in the preceding years, is moving on certain grounds (employment, for example) and applies in time. The conditions are refined periodically, so it is important to rely on the current rules. We help assess eligibility for the regime and apply for it properly when relocating, so as to gain a real tax benefit.