Beckham Law (Spain's special regime for people who move to Spain for work)

The person must not have been resident in Spain in the five tax periods before the move, and the move must be linked to an employment contract or employer posting, remote work done with digital means, becoming a company director, an entrepreneurial activity or work as a highly qualified professional for startups or in research and innovation. These conditions come from Law 28/2022, with effect from 1 January 2023. Before that, the look-back period was ten tax periods.

Article 93 taxes general income at 24% up to €600,000 and 47% above that, and savings income such as dividends, interest and gains on a separate scale from 19% to 30%. All employment income earned during the regime counts as Spanish, while other income is taxed only if it comes from Spain. The person is subject to wealth tax by real obligation.

The option is made on form 149, which article 116 of the IRPF regulation says must be filed within six months from the start date of the activity in the Social Security registration or equivalent document. The yearly return is form 151. The person stays an IRPF taxpayer and a Spanish resident.

Not to be confused with

• Tax residence. The regime does not make a person non-resident. They stay Spanish residents and only the tax calculation follows non-resident rules.
• Impatriate regime. The Agencia Tributaria calls article 93 the regime for impatriates, but Italy's impatriate regime is a different law with different rules.

Sources

• Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas (texto consolidado, artículo 93)Primary law
• Real Decreto 439/2007, Reglamento del IRPF (texto consolidado, artículo 116)Primary law
• Régimen especial impatriados art. 93 Ley IRPF (Agencia Tributaria)Official guidance

Related

Countries covered

General

Sources

3 sources

Tax year

Current rules as checked

Review

Not professionally reviewed
Sources checked November 9, 2026