Restrictions on working as a freelancer

Find out why freelancing or self-employment is generally incompatible with the Beckham Law — and what limited exceptions exist.

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The Beckham Law was originally designed for employees — freelancing and self-employment are usually NOT allowed. This video explains the legal reasons, the permanent establishment risk, and how the 2023 changes introduced narrow exceptions for certain startup-related activities.

We cover why tax-transparent entities or personal services companies can create problems, and why the Tax Agency interprets these rules restrictively.

This is essential if you’re considering freelance or autónomo work in Spain. It helps you decide whether the Beckham Law is viable or if you need to explore other tax options.

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Intellectual author
Picture of Raúl González

Raúl González

Tax lawyer in Spain focused exclusively on Beckham Law cases since 2019.

Picture of Raúl González

Raúl González

Tax lawyer in Spain focused exclusively on Beckham Law cases since 2019.

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