Beckam LAW

Tax benefits and requirements for residents in Spain.
We process your Beckham Law application starting from €450.

Who can apply for the Beckham Law?

The special tax regime applicable to workers, professionals, entrepreneurs, and investors relocated to Spanish territory -better known as the “Beckham Law”- is intended for individuals who have not been residents in the national territory during the last five tax years and wish to move their tax residence to Spain for work-related reasons.

It is also applicable to the spouse and children under 25 years of age of the taxpayer who obtains approval for the regime.

The various groups of people who can apply for the Beckham Law are:

✔ Foreign workers relocated to Spanish territory

This category covers those professionals who are hired by Spanish companies and need to reside in the country to perform their work.

✔ Highly qualified professionals

The Beckham Law also applies to highly qualified professionals who come to Spain to practice their profession. This typically occurs in fields such as medicine, research, and technology, among other professions.

✔ Athletes and artists

Paradoxically (given the name of the Law itself), professional athletes CANNOT currently benefit from the tax advantages of the Beckham Law. All professional athletes regulated by Royal Decree 1006/1985, of June 26, which regulates the special employment relationship of professional athletes, are excluded.

✔ Entrepreneurs and Investors

The Beckham Law also enables foreign entrepreneurs and investors established in Spain to develop their business projects or carry out investments within the country.

Deadlines

There are two key deadlines to keep in mind regarding the Beckham Law application:

The first and most important deadline is the period to request the option to be taxed under this regime. It is essential to submit the application by completing Tax Form 149 and providing the necessary documentation within 6 months of registering with the Social Security system.
The second deadline to consider is the case resolution period. The administration officially has 10 business days from the date of application to issue a resolution, but in practice, this period usually extends to 2 months.

JDV team