When you move to Spain the normal income-tax ladder can climb to a brutal 47 %. The Beckham Law flips that script: qualify and you pay a flat 24 % instead - no Spanish tax on dividends, interest or capital gains you earn abroad. That’s hours of bookkeeping saved and thousands kept in your pocket.
Beckham Law Spain: How it cuts tax instantly
Slash your bill from 47 % to 24 %. Under the special impatriate regime you file as a Spanish resident, yet you’re taxed like a non-resident: only Spanish-sourced employment or business income counts, and it’s hit with a single 24 % band up to €600 000. Anything above is taxed at 47 %, still competitive by local standards.
Mini example
Land in Valencia on 1 May 2025 with a remote salary of €120 000. Under Beckham you owe €28 800. Under the regular scale you’d pay roughly €39 600 - an 27 % saving.
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Beckham Law tax rates 2025
Same flat rate, but the ceiling matters.
- 24 % on Spanish income up to €600 000 per year.
- 47 % on anything above €600 000.
- 0 % on foreign dividends, interest and capital gains while the regime runs.
Spain’s standard IRPF brackets start at 19 % and reach 47 %. By parking most of your earnings in Spain below the €600 k cap - and keeping investments offshore - you lock in a predictable number.
Who’s eligible for the Beckham regime?
Five-year foreign rule, Spanish job trigger.
- No Spanish tax residence in the last 5 years (cut from 10 by the 2023 Start-up Law).
- Move because of work. A Spanish employment contract, startup-director role, or a remote contract with a foreign company transferred to Spain qualifies.
- Apply within 6 months from joining Spanish Social Security.
- No Spanish permanent establishment generating income you control.
Family bonus: spouse and children under 25 (or disabled) may hop on the same regime if they relocate within six months.
Beckham Law self-employed & business owners
Freelancer? You need the right wrapper.
- Classic autónomos offering services to multiple clients are still excluded.
- Startup founders & directors now qualify - even with 100 % of the shares - thanks to Law 28/2022.
- Innovative solo-entrepreneurs certified by ENISA can opt in as long as the venture is authorised before you move.
Example box
You incorporate a Spanish SL to market an AI-powered design tool. ENISA stamps it “innovative”. Register as administrator-director, join Seguridad Social, then file Form 149. Your founder salary is taxed at 24 %; dividends from the SL at resident rates.
How to apply for Beckham status
File, don’t fiddle.
- Register with Seguridad Social on arrival.
- Form 149 – notify the Spanish Tax Agency of your choice within six months.
- Await confirmation - normally 30–60 days.
- Form 151 – your annual return under the special regime each June.
- Keep records of salary slips, foreign-income proofs and ENISA/Startup certificates (if self-employed).
Miss the Form 149 deadline and the door slams shut until you spend another five years abroad.
Benefits of the Beckham regime
Flat, foreign-income-free, paperwork-light.
- Predictable 24 % rate - no progressive creep.
- Foreign passive income untaxed in Spain, letting you compound globally.
- Six-year certainty to plan stock vesting or company exits.
- Family coverage extends the saving to dependants.
- No wealth tax on overseas assets during the period.
Pair Beckham with a simple non-resident holding company and you can funnel dividends abroad untouched.
Avoiding pitfalls & staying compliant
The regime is generous, but brittle.
- Stay under 20 % foreign work-days. Exceed and your salary becomes “world-wide” and taxable in Spain.
- Don’t create a Spanish PE through freelance invoices; bill via your foreign Ltd instead.
- Renew NIE & Social-Security payments- late fees kill the regime retroactively.
- Keep every Form 149/151 receipt; audits can pop up years later.
- Watch regional surcharges - Madrid scrapped wealth tax, Valencia didn’t.
Breach any condition and the Tax Agency back-taxes you at resident rates plus interest.
Bottom line
The Beckham Law turns Spain from a 47 % slog into a 24 % flat-tax playground - if you tick the boxes, file on time and avoid freelance traps. Put bluntly: learn the rules, or pay the regular bill.
