Beckham Law — eligibility check
The Beckham regime (Régimen especial para trabajadores desplazados) lets qualifying expats pay 24% flat on Spanish-source income up to €600K — instead of the progressive resident regime that hits 47% above €300K. Foreign income is largely exempt. It runs for 6 tax years (year of relocation + 5 following). Election must be filed within 6 months of social-security registration.
- ✗Move-to-Spain reason doesn't fit one of the four qualifying triggers (Spanish employer, overseas posting, director-no-control, highly-qualified self-employed).
The four qualifying triggers
- New employment with a Spanish employer — the classic case (Beckham's original 2005 trigger).
- Overseas posting from a foreign employer — your existing foreign employer sends you to Spain to work.
- Director without controlling stake — becoming a director of a Spanish company you don't control (typically <25% capital).
- Highly-qualified self-employed — added in 2023 specifically to bridge with the Digital Nomad Visa. The qualifying-professional bar is high (university degree + 3 years experience or DNV approval).
What it actually saves you
Concrete example: a tech worker earning €120,000/year of Spanish-source income.
- Resident regime (progressive): ~€42K tax (~35% effective)
- Beckham (flat 24%): €28.8K tax (24% effective)
- Annual saving: ~€13K. Over 6 years, ~€78K. Net of legal fees, easily €70K+ kept.
Foreign rental income, capital gains on foreign assets, and most non-Spanish income stays untaxed under Beckham — another major advantage if you have a UK property or US investment portfolio.
The 6-month clock
You must file Modelo 149 with the AEAT within 6 months of registering with Spanish social security. Miss the deadline and you're locked into the normal resident regime for at least the next tax year. This is the single most common reason expats don't get Beckham — they don't realize they need to file proactively.
Our concierge coordinates Beckham elections via vetted Spanish tax advisors. €750-1,200 turnkey including Modelo 149 + 6-year monitoring. Worth it on €13K+/year of savings.