If you are thinking about moving to Spain to work, then you should check out the Beckham Law. Maybe you end up saving some money on taxes!

What is the Beckham Law

A special tax regime in Spain whereby you can keep on being taxed as a non-resident

The key of the special regime is that when you are taxed as a non-resident you will most likely end up paying less taxes than a “regular” tax resident in Spain.

Main advantages of the special tax regime

Pay lower taxes

The special regime implies advantages as well as disadvantages compared to the regular Personal Income Tax. However, under certain circumstances, it may result in significant lower taxes every year.


24% Flat tax rate

No matter how much money you make, you will always pay a flat tax rate, in contrast to the “regular” Personal Income Tax, where the tax rate may reach up to 48%.


Only Spanish sourced incomes are taxed

In contrast to the “regular” Spanish Personal Income Tax, if you obtain incomes abroad, as a general rule, they won’t be taxed in Spain.

Who can apply the regime

Requirements to apply the Beckham Law

Move to Spain...

It is required that you effectively move to Spain. Only this way, acquiring the status of tax resident in Spain, will you be able to apply for the special tax regime.

... to work

Your move to Spain must be caused by a work in Spain.There are different ways of understanding “work” in Spain, but it is essential that there is some kind of work activity in Spain.