Beckham Law in Spain: characteristics and requirements

import_contacts Guide

Find out everything you need to know about Beckham Law

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The special tax regime for inbound expatriates, established in Article 93 of the Personal Income Tax Law (IRPF) – known as the Beckham Law – provides a specific tax framework for individuals who move to Spain for work or business reasons.

Under this regime, during the tax period in which the change of residence occurs and during the following five tax periods, taxpayers benefit from taxation like non-residents, with certain exceptions.

These include exclusive taxation on income obtained within Spanish territory, a tax rate that can reach 24% or 47%, depending on the income, and the possibility of applying deductions for double taxation.

If you are considering applying for Beckham Law, we invite you to download our guide with detailed information on this regime.

Tax import_contacts Guide