B Law & Tax
02 March 2023

Tax Advisor: The Beckham Law and all its new features

Last December 22, the Official State Gazette published Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies, which includes several new features regarding the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory, better known as the Beckham Law.

The so-called Beckham Law or Impatriate Regime includes several new features such as the relaxation of the requirements regarding its application and also includes more assumptions in which this application is possible.

The Beckham Law intends to allow taxation as non-residents, to persons working or being administrators of a company in Spanish territory, subject to compliance with certain requirements, at a fixed rate of 24% up to 600,000 euros, and at a fixed rate of 47% as from that figure.


The new Beckham Law breaks the previous restriction whereby a displaced person had to have lived at least 10 years in Spain. This time is now reduced to a total of 5 years. In addition to this, the displacement must be made in the first or in the previous year of application of the regime.


The Beckham Law establishes its scope of application to persons who wish to move to Spanish territory of their own free will and who are either employees or remote workers and whose scope of work is carried out by means of computer systems.

The Beckham Law also establishes, with respect to the displaced corporate administrators, a relaxation of the application of the regime for them, since if initially a participation in the capital of less than 25% was required, this limit will only be required for the administrators of patrimonial entities.

Likewise, persons who have an entrepreneurial activity or whose activity is considered highly qualified will be able to benefit from the Beckham Law, thus obtaining 40% of the total income of the company, professional or work.


The beneficiaries of the Beckham Law will be the displaced workers or administrators, as well as the spouse and children under the age of 25 years old, who meet the requirements established in the law.

For further information about the Beckham Law, please do not hesitate to contact us.

B Law & Tax International Tax & Legal Advisors.


“In B LAW&TAX we are specialists in international tax advice to both companies and individuals. If you would like further information, we will be pleased to assist you at 917817194 or at [email protected].”