Beckham Law in Spain: requirements, tax benefits and how to apply

At AGM Abogados, we have prepared a free guide to Spain’s Beckham Law to help you understand, in a clear and practical way, whether this regime may apply to your situation, the requirements you need to meet, and how to begin the application process.

What is Beckham Law?

The Beckham Law is the common name for Spain’s Special Tax Regime for Inbound Taxpayers, regulated under Article 93 of the Spanish Personal Income Tax Act (Ley del IRPF).

This regime is available to certain professionals, employees, executives, entrepreneurs and international individuals who relocate their tax residence to Spain for work or professional reasons.

It can be particularly relevant for individuals with higher levels of income, international earnings or tax situations that require careful planning before moving to Spain.

What will you find in this guide?

This guide provides a practical overview of Spain’s Beckham Law, helping you understand whether this special tax regime may be relevant to your circumstances before relocating to Spain.

Inside, you will find information on:

• What the Beckham Law is and when it may apply.
• Who may qualify for the regime, including employees, executives, entrepreneurs and other international professionals.
• The potential tax advantages available under the regime.
• The key eligibility requirements that should be considered before applying.
• The documentation that may be needed to support an application.
• The main deadlines and procedural aspects to keep in mind.
• Common mistakes that can affect eligibility or lead to an unsuccessful application.

The guide is designed to provide a clear and practical framework so that you can assess your position and plan your move to Spain with greater confidence.

Who is this guide intended for?

This guide is aimed at individuals and organisations involved in international mobility and considering a move to Spain under the Beckham Law regime, including:

• Employees relocating to Spain for a new job opportunity.
• Professionals assigned to Spain by their employer.
• Executives, directors and international professionals establishing their tax residence in Spain.
• Remote workers and digital professionals who wish to live and work from Spain.
• HR teams and companies managing the international relocation of employees.
• Individuals seeking to review and plan their tax position before moving to Spain.

As eligibility for the Beckham Law depends on each person’s specific circumstances, the guide is designed to help you identify the key issues that should be assessed before making decisions or starting the application process.

Why download the guide before applying for the Beckham Law?

The Beckham Law may appear straightforward, but its application depends on a number of factors, including your previous tax residence, the reason for your relocation, the nature of your employment or professional activity, relevant dates, supporting documentation, and your personal circumstances.

This guide will provide you with a clear initial overview of the regime, helping you avoid common mistakes and better prepare your application.

Download our free guide to Spain’s Beckham Law and the Special Tax Regime for Inbound Taxpayers today.

Do you need help applying for the Beckham Law in Spain?

The tax lawyers at AGM Abogados advise expatriates, executives, remote workers and international professionals relocating to Spain, as well as national and international companies managing employee assignments and relocations.

Our specialists can assess whether you or your employees meet the eligibility requirements for the Beckham Law, prepare and submit the application on your behalf, and guide you through the tax implications of relocating to Spain.

Contact us for tailored advice on the Beckham Law, expatriate taxation and other tax-related matters in Spain.

You may also be interested in

• Article: Recent developments and updates to the Beckham Law.