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B Law & Tax
13 March 2024

Beckham Law: what is it and how does it work?

The so-called Beckham Law, officially known as the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors moving to Spanish territory, is regulated in article 93 of the Personal Income Tax Law (IRPF).

This legislation establishes a special IRPF taxation framework for those individuals who move to Spain for work purposes, i.e. those who transfer their tax residence to Spain. 

This group of people have the option to be taxed under a regime similar to that of Non-Residents, despite being considered tax residents as they stay more than 183 days in Spanish territory.

Consequently, they maintain their status as taxpayers under the IRNR regulations during the tax period in which the change of residence takes place and the following five years, in accordance with the provisions of Article 93 of the Personal Income Tax Law.

Tax benefits

This regulation offers attractive tax benefits for both workers and employers. 

Among them, it should be noted that, under this regime, the duration of the stay in the country, even if it exceeds 183 days, does not affect the tax burden, but rather there is a reduction in the tax burden. 

Specifically, this regime makes it possible to be taxed exclusively on income generated in Spain. 

In terms of tax rates, a flat rate of 24% is applied up to 600,000 euros, and if this threshold is exceeded, a rate of 47% is implemented.

Initially, the purpose of this law was to facilitate entrepreneurship and encourage the arrival of skilled and talented workers to Spain, such as elite athletes. Hence its nickname, the Beckham Law, as the renowned footballer David Beckham was one of the first beneficiaries.

However, after several modifications in recent years, elite sportsmen and women can no longer benefit from this tax regime, as they have their own regulation in Royal Decree 1006/1985.


In order to qualify under this law, the expatriate must meet certain requirements:

– Not to have been a resident in Spain for the last five years.

– Have an employment contract with a Spanish or foreign entity, with the exception of professional sportsmen and women who have their own regulations.

– In the case of directors of asset-holding companies, they cannot own more than 25% of the company in order to benefit from the tax saving.

– Not applicable to income obtained through a permanent establishment in Spain.

– The main professional activity must be carried out in Spain, although income may be obtained from abroad, provided that it does not represent more than 15% of total income.

Who can apply for the application of this law?

Basically, anyone posted to Spain who fulfils any of the following situations:

– Overseas workers recently arrived in Spain.

– Expatriates with high income in managerial or management roles.

– Administrators of companies moving to Spain.

On the other hand, self-employed workers, professional sports athletes and directors of business entities are excluded.

How to apply for the Beckham Law

Once it has been verified that the requirements have been met, the application must be submitted using form 149 within the first six months of registration with the Social Security or maintenance of the Social Security legislation in the country of origin.

Regarding the Income Tax Return

Taxpayers who apply this special regime are obliged to file and sign the personal income tax return on form 151 electronically, within the corresponding period for each financial year.

B Law & Tax International Tax & Legal Advisors.


“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en info@blaw.es