Beckham Law

What is Beckham Law in Spain?

The Beckham Law Is a special tax regime that allows foreigners who move to Spain to pay a fixed tax rate of 24% on the income they obtain in Spain. If that amount is exceeded, a 45% tax rate will be applied.

Who can apply?

• Workers.

• If you have high incomes and if you work like a manager.

• Administrators who works in a company.

The following persons are excluded:

• Self-employed workers.

• Professional sports athletes.

Requirements

• You must not have been a resident in Spain during the previous 10 years.

• You must have an employment contract. This means that the reason you move to Spain is for work reasons. This employment contract must be signed with a Spanish company.

• If you are an administrator, you cannot own more than 24% of the company.

Where is it requested?

You must inform the Spanish Tax Agency.

What documents must be submitted?

• The Model 149.

• Your passport and NIE number.

• Social security number.

• Employment contract with the Spanish company.

Time validity?

You will be able to benefit from this law for 5 years.

Deadlines

The application must be submitted within 6 months from the date on which you register with the Social Security as a worker of the Spanish company that hires you. Doing so later, will mean that your application form will be denied.