What is Beckham Law and how it works in 2025?
The Beckham Law it is a special tax regime, for foreigners who move to Spain for work, allowing them to taxed as non-residents and paying only a 24% of income TAX on their income in Spain up to a limit of 600.000 €.
This incentive was born in 2005 to attract international talent, and still in force in 2025 with some key amendments.
News of the Beckham Law in 2025
The regime has been updated to adapt to a globalized environment and more digital. These are the main modifications:
Expansion of beneficiaries
Until now, the Beckham Law was focused on employees transferred to Spain by companies. From 2025, certain self-employed and entrepreneurs also may be eligible under the scheme if they set up their activity in Spain.
Inclusion of family members
Now, the spouses and children expats can take advantage of the same tax regime, but they must meet certain specific requirements in terms of economic dependence and residence.
A greater facility in the application
The process for applying for the Beckham Law has been simplified:
✅ Handling times shorter
✅ Digitization of procedures to facilitate your application from abroad
📌 Do you want to know if you can apply? Please contact us and we will advise.
Key requirements to apply
To qualify for the Beckham Law, it is necessary to meet certain criteria established by the Tax Agency:
Have not been tax resident in Spain in the last 5 years
The applicant must not have resided in Spain for tax purposes in the five years prior to your transfer.
Contract of employment in Spain or transfer by an international company
The Beckham Law is aimed at people who come to Spain for business purposes, either by:
- A employment contract with a Spanish company
- A internal transport within a multinational company
Exercise management functions or activities highly qualified
The regime is designed for managers, specialists and qualified professionals. Also included entrepreneurs with projects of high economic impact.
📌 Each case is unique. Consultation with our experts to confirm if you meet the requirements.
Comparison: a tax Resident with and without Beckham Law
| Appearance | With Beckham Law | Without Beckham Law |
|---|---|---|
| Type of income TAX | 24% up to 600,000 € | Sections progressive up to 47% |
| Earnings abroad | Do not pay in Spain | Yes to the tax if you are a tax resident |
| Duration of the scheme | 6 years ago | Normal regime of personal income TAX |
📌 If you generate high income and work in Spain, the Beckham Law can reduce your tax burden significantly.
Practical cases: Who can benefit in 2025?
Executive and senior management moved to Spain
International companies tend to move their employees to Spain to occupy key positions. The Beckham Law allows them to pay less taxes for 6 years.
Remote workers of foreign companies
If you work for a foreign company but you want to live in Spain, this tax regime allows you to pay with a 24% fixed in place for the sections of the progressive income TAX.
Entrepreneurs and self-employed business international
The new changes of 2025 allow some entrepreneurs and freelancers will benefit from the regime, especially if they generate revenues in foreign markets.
Expat families benefited
If you move to Spain with your family, it is now possible that your relatives are also taxed under the regime of the Beckham Law, with specific conditions.
📌 If you belong to any of these profiles, you could pay less tax in Spain with the Beckham Law. Contact us and discuss your case.
Is it worth the Beckham Law in 2025?
For many expats and international professionals, the Beckham Law remains a tool prosecutor very attractive to reduce taxes and to optimize their residence in Spain.
If you are thinking of moving to Spain or already live here and believe that you can accept this regime, our team of experts can help you manage the whole process of application and tax optimization.
📩 Let's talk! We design a fiscal strategy tailored to you.
¡Click here and let us guide you towards a fiscal management efficient and hassle-free!
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