The so-called Beckham Law lets certain newcomers be taxed broadly as non-residents for several years — often a flat rate on Spanish-source employment income — which can be advantageous for higher earners.
Who might qualify
Broadly, people who become tax resident in Spain because they move here for work and who have not been Spanish tax resident for a set number of prior years. Recent reforms also opened it to certain remote workers and entrepreneurs, with conditions.
Why it matters
Under the regime, foreign-source income is generally outside Spanish taxation while you are in it, and Spanish employment income may be taxed at a fixed rate up to a threshold. For the wrong profile, it can be worse than the normal regime.
The catch
There is a strict application window after you start work, and the election is hard to reverse. The right choice depends on your income mix, assets abroad and how long you plan to stay.
How we help
This is regulated tax territory, so we connect you with a trusted tax advisor and coordinate the timing so you don’t miss the application window.
This guide is general information, not legal or tax advice, and rules change frequently. Ius Nation coordinates the current requirements with vetted partner firms for your specific case.