Beckham Law: how to pay 24% tax if you move to Spain

The Beckham Law (art. 93 of the Personal Income Tax Act) lets workers who relocate to Spain be taxed as non-residents during the year of arrival and the following 5 years. The flat rate is 24% on employment income up to €600,000 (47% above that figure).

Who is eligible?

• Workers relocated under a Spanish employment contract.
• Company directors (subject to shareholding conditions).
• Digital nomads with an international remote-work visa.
• Not having been tax resident in Spain in the previous 5 years.

How do you apply?

Through Form 149 with the Tax Agency, within 6 months of registering with Social Security. Missing the deadline is not an option.

What are the advantages?

• Flat rate of 24% (vs progressive up to 47%).
• Only income earned in Spain is taxed (not worldwide income).
• No obligation to file Form 720 (assets abroad).

At DPL Asesores we specialise in expatriate and inbound-worker taxation. Request advice.