Are you a professional moving to Spain?
Navigating the Spanish tax system can be daunting, but there is a powerful tool designed to help: the Beckham Law.
Understanding how to apply for the Beckham Law correctly is the key to unlocking significant tax savings and simplifying your financial life as an expat.
This comprehensive guide will walk you through the entire process, from checking your eligibility to filing your application and avoiding costly errors.
At PCC Legal, we specialise in helping international clients make their transition to Spain seamless and financially sound.
The Beckham Law is the popular name for Spain’s special tax regime for inbound workers (officially the Regime for taxpayers who become tax residents in Spain as a result of an employment contract).
It was introduced in 2005 to attract international talent and provides a more favourable tax treatment to qualifying foreign workers who move their tax residence to Spain.
Essentially, it allows you to be taxed as a non-resident for a limited period, even though you live in Spain. This means you can benefit from a much lower tax rate on your Spanish income and potentially pay no Spanish tax on your worldwide income.
Assuming you qualify and apply successfully, here are the main benefits:
Before applying, you must satisfy several key criteria. The process of applying for the Beckham Law begins with a crucial eligibility check.
Failure to meet any one of these conditions will result in your application being rejected.
Here is a simple checklist:
The financial benefits for eligible UHNW individuals can be substantial. Here’s a breakdown:
Illustrative Example: Consider an individual who invests €2 million into a qualifying Madrid business. This could translate to a direct €400,000 deduction against their Madrid regional income tax. For high earners, this provides meaningful tax relief while simultaneously contributing to the local economy.
Once you’ve confirmed your eligibility, you can begin the application process. Following these steps carefully is essential for success.
Before you can do anything tax-related in Spain, you need a Foreigner Identification Number (NIE).
Your employer will also register you with the Spanish Social Security system (Alta).
The date of your Social Security registration starts the 6-month countdown for your application.
You must register in the Spanish tax census by submitting Modelo 030 (Form 030) (or online via the AEAT portal) to notify your tax address, NIE, etc.
This officially informs the Agencia Tributaria (Spanish Tax Agency) that you are now a resident for tax purposes.
Gathering the correct documentation is critical. A typical checklist includes:
This is the core of your application.
You then prepare and submit Modelo 149 (Application for Special Tax Regime) together with required documentation.
This form formally communicates your decision to opt into the Beckham Law regime.
It must be submitted electronically to the Agencia Tributaria.
The Tax Agency reviews your application. The legal deadline for resolution is 10 business days, though in practice it may take several weeks.
If approved, you will receive an official certificate confirming your acceptance into the special tax regime.
Once approved, you must provide the certificate of approval to your Spanish employer so that your payroll can apply the special tax rate. This ensures your monthly salary is taxed correctly at the lower 24% rate.
While you are under the regime you must still file yearly tax returns (using Modelo 151). This is a special tax return for those under the Beckham Law and is different from the standard resident tax return.
For a law firm advising clients, ensuring eligibility, timely application and correct documentation is crucial: mistakes or delays may cost tens of thousands of euros.
Here are the most common pitfalls we see:
Applying Late: The 6-month deadline is absolute. More than 6 months delay can lead to outright rejection. Many people miscalculate the start date, which is their registration with Social Security, not their arrival in Spain.
Incorrect Contract Basis: Some self-employed/freelancer arrangements may not qualify, unless they fall under the newer “highly qualified professional” exceptions. Simply having an invoice-based relationship is often not enough.
Assuming Automatic Approval: The regime is not automatic. The regime is elective… the AEAT must grant the regime. You must formally apply and receive confirmation. Until then, you are considered a standard tax resident.
There is no official minimum salary required to apply for the Beckham Law.
The key factor is having a qualifying employment contract or reason for relocating, not the income level itself.
The Spanish Tax Agency officially has 10 working days to respond. However, in practice, it can take anywhere from a few weeks to a couple of months to receive the final resolution.
Yes.
Recent updates to the law, linked to Spain’s Digital Nomad Visa, now explicitly allow remote workers for foreign companies to apply, provided they meet all other conditions.
After the special period ends you revert to the normal resident tax regime.
This means you will be taxed on your worldwide income at Spain’s standard progressive tax rates.
It is crucial to plan for this transition in advance.
For most mid-to-high earning professionals, absolutely.
The savings from the 24% flat tax rate compared to the standard progressive rates (which can approach 50%) are substantial.
We can help you calculate the exact benefits for your specific situation.
Navigating the complexities of how to apply for the Beckham Law can be stressful.
At PCC Legal, we remove the uncertainty and ensure your application is handled perfectly from start to finish.
Pre-eligibility review: we check all criteria (past residence, contract, timing, etc.).
Preparation of all forms (Modelo 030, Modelo 149) and documentation to reduce risk of rejection.
Liaison with the Spanish Tax Agency (AEAT) and monitoring of your application.
Annual compliance support: we handle your yearly tax filing under the regime and advise on exit strategies.
If you are moving to Spain for work and want to benefit from favourable tax treatment, the Beckham Law can be a powerful tool.
But its value depends on correct eligibility, strict timing, precise documentation and ongoing compliance. Don’t leave your financial future to chance.
Don’t risk costly mistakes. Contact PCC Legal today for a no-obligation consultation to discuss your Beckham Law application.
At PCC Legal, we strive to exceed your expectations.
Our core values are reflected in our dedication to Excellence, Transparency, Service, and Efficiency.
Ready to learn more about who we are or need our assistance? Get in touch with us today.
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We’ve Moved Offices on 1st August 2025!
Private Client Consultancy is excited to announce that we have moved to a brand-new office space, designed to better serve our clients and reflect our continued growth.
Effective Date: Friday, 1st August 2025
New Address: Urb Jazmin De Miraflores, C. Jazmín, 2, Mijas Costa 29649, Malaga, Spain
Our phone numbers and email addresses remain unchanged.
All in-person meetings scheduled from 1st August onwards will take place at our new location. Please update your records accordingly.
We look forward to welcoming you to our new space!
