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January 10, 20246 min read

Beckham Law Requirements: Who Qualifies for Spain's Special Tax Regime?

Detailed breakdown of Beckham Law requirements and eligibility criteria. Check if you qualify for Spain's flat 24% tax rate before using our Beckham Law Calculator.

Beckham Law Eligibility Requirements

To qualify for the Beckham Law special tax regime, you must meet specific requirements established by Spanish tax authorities. Understanding these Beckham Law requirements is essential before using the Beckham Law Calculator to estimate your savings.

You Qualify for Beckham Law If:

  • Non-resident status in previous years

    You have not been a Spanish tax resident in the 5 years prior to your move (10 years for company directors in certain cases)

  • Employment contract with Spanish company

    You have a work contract with a company based in Spain, or you're appointed as a company director

  • Work performed in Spain

    Your employment activities are primarily carried out in Spain (some remote work flexibility exists)

  • Move triggered by employment

    Your relocation to Spain is directly related to your employment contract or business activity

You Do NOT Qualify If:

  • You were a Spanish tax resident in the past 5 years
  • Your income comes from a permanent establishment in Spain that you own
  • You're a self-employed freelancer without a company structure
  • You own more than 25% of the company employing you (with exceptions)

How to Apply for Beckham Law

If you meet the Beckham Law requirements, you must apply within 6 months of starting employment in Spain or registering with Spanish Social Security. The application is made using Form 149 submitted to the Spanish Tax Agency (Agencia Tributaria).

Application Steps:

  1. Gather required documentation (passport, employment contract, NIE)
  2. Complete Form 149 (Modelo 149)
  3. Submit to Spanish Tax Agency within 6 months of employment start
  4. Await approval (typically 1-2 months)
  5. File annual tax returns using Form 151 (Modelo 151)

Who Benefits Most from Beckham Law?

The Beckham Law is particularly beneficial for high-income professionals relocating to Spain. Use our Beckham Law Calculator to see your exact savings based on your income level.

  • Tech executives and software engineers
  • Financial professionals and managers
  • Professional athletes and entertainers
  • International company directors
  • Highly skilled professionals in any field

For a complete understanding of the tax benefits, read our guide on Beckham Law Benefits.

Check Your Beckham Law Savings

If you meet the Beckham Law requirements, use our calculator to see your potential savings.

Use Beckham Law Calculator