Moving to Spain for work? Under the Beckham Law (Spain’s special tax regime for inbound workers) you can pay a flat 24% on your Spanish employment income up to €600,000 for the year you become tax resident and the following five years. At Cirera Group we check your eligibility, file your application and support you until the regime is approved.
Since 1954 we have advised professionals, companies and families on employment and tax matters. This experience lets us anticipate common mistakes and solve complex cases quickly, especially in international mobility and repatriation.
Our in-house team of more than 40 professionals includes tax advisors, employment law specialists and legal consultants, so every case is handled end to end, with no external intermediaries.
Every client who met the requirements has successfully applied the Beckham Law regime. Our method combines a personalised assessment, a thorough document review and full support throughout the process with the Spanish Tax Agency.
We have handled Beckham Law applications for professionals from Germany, the United Kingdom, the United States, France, Switzerland and Portugal: from senior executives at multinationals to freelancers hired from abroad and Spaniards returning after years away.
The Beckham Law is the popular name for Spain’s special tax regime for workers who move to Spain (article 93 of the Spanish Personal Income Tax Law). It lets people who become tax resident in Spain after relocating be taxed under non-resident income tax rules for a limited period, usually with a much lower tax bill than under the standard income tax scale.
You can apply for the Beckham Law if you meet these conditions:
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At Cirera Group we offer tailored, efficient solutions to keep your tax situation in Spain in order. Tell us about your move and we will confirm whether you qualify for the Beckham Law.
Yes, as long as you file Form 149 within 6 months of the start date shown in your Spanish Social Security registration. Once that deadline has passed, you can no longer opt into the regime.
It depends. If the new job still meets the original requirements of the regime and the change is properly reported, you can usually keep it. We recommend reviewing your specific case before you make the move.
Dividends, interest, capital gains and rental income from abroad are generally not taxed in Spain under the regime. Employment income, however, is taxed in Spain at the flat 24% rate (47% above €600,000), even if part of the work is done abroad, with relief for double taxation where applicable.
We first check that you meet every requirement and prepare the application with all the supporting documents. Our success rate has been 100% over the last three years. If an issue does arise, we advise you on the appeal or an alternative route.
Once the period ends, you will be taxed as a Spanish tax resident under the standard income tax rules, including your worldwide income. That is why it is important to plan your future tax position in advance.
Yes. Since 2023 your spouse (or the other parent of your children) and your children under 25 can also apply if they move to Spain with you or before the end of your first tax year under the regime, become tax resident in Spain and were not resident in the previous 5 years. Their combined taxable income must be lower than yours.
Yes. Following a ruling by Spain’s Central Economic-Administrative Court (TEAC) of 17 July 2025, taxpayers under the regime must declare imputed income for urban properties they own in Spain that are not rented out, even if it is their main home.
To opt into the regime you file Form 149 electronically with the Spanish Tax Agency. Each year while the regime applies you file Form 151 instead of the standard income tax return. You must also use Form 149 to report the end of your posting to Spain within one month.
