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Beckham Law in Spain

We advise you on how to save taxes if you move to Spanish territory and benefit from the special regime of the Beckham Law, which offers a beneficial tax regime for people who have not been tax residents in Spain in the last 5 years and under a set of requirements.

We can help you with the necessary procedures to obtain the tax benefits of the Beckham Law.

Below we explain what the Beckham Law consists of, the changes it has undergone since 2004 and who can currently benefit from it.

What is Beckham’s Law?

The Beckham Law, also known as the Special Regime for Displaced Workers, is tax legislation approved in Spain in 2004 with the aim of boosting the national economy by attracting managers, qualified personnel from abroad and professional athletes. This law allows highly qualified foreign workers to pay taxes in Spain as non-residents for a maximum period of six years. The name of the law comes from the famous English footballer David Beckham, who was one of the first to benefit from this special regime.

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    Taxation at a fixed rate of 24%

    Foreign workers and professional athletes who benefit from the Beckham Law can be taxed at a flat rate of 24% on their income in Spain, which is usually a lower rate than that applied by conventional tax systems.

    Foreign income tax exemption

    Foreign workers who benefit from the Beckham Law are exempt from paying taxes on their income abroad.

    Reduced tax period

    Foreign workers can be taxed as non-residents for a maximum period of six years, which can result in significant tax savings.

    Greater flexibility to plan taxation

    The Beckham Law allows foreign workers to better plan their taxation in Spain and abroad, which can help them minimize their overall tax burden.

    Requirements to qualify for the Beckham Law

    First, the following conditions must be met:

    • Not having resided in Spain during the 10 years prior to displacement.
    • Have an employment contract in Spain and the employer must be a Spanish entity or a non-resident entity but with a permanent establishment in Spain
    • If you are a director of a Spanish company, you must have less than 25% of the share capital.

    To find out exactly if you can benefit from the special regime for posted workers, as well as look for the best tax optimization alternatives, you can contact our tax advisors.

    Objectives and purposes of the Beckham Law

    The Beckham Law offers the following key advantages:

    • Attractive taxation,
      flat tax for foreign athletes and professionals who move to Spain, lower than the progressive rates for Spanish residents.
    • Reduced income taxesstrong,
      Possibility to significantly reduce tax obligations by choosing the 24% tax rate.
    • Smart financial planningstrong,
      Opportunity for strategic financial planning and investment optimization.

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