Spain’s Beckham Law lets you pay a flat 24% on your employment income for six years. However, it only works if you meet the Beckham Law requirements and apply on time. Since 2023, the Startup Law has made those requirements more flexible, and the regime now covers remote workers, entrepreneurs and family members.
In this guide, you will find a quick checklist and a detailed explanation of each of the Beckham Law requirements, so that you can see whether you qualify.
Beckham Law requirements: quick checklist
If you can answer «yes» to these four questions, you probably qualify:
- Have you not been a Spanish tax resident in the five years before your move?
- Are you moving to Spain for a valid reason, such as a job, remote work, a director role, an innovative business or a highly qualified role?
- Will you become a Spanish tax resident as a result of that move?
- Are you within six months of your registration with Spanish Social Security?
Requirement 1: no Spanish tax residence in the last five years
Before 2023, you needed ten years without Spanish tax residence. Now, the Startup Law has reduced it to five tax years before your move.
Having lived in Spain does not rule you out on its own. What matters is whether you were a Spanish tax resident. For example, someone who spent long periods in Spain may have become a tax resident without realising it.
Requirement 2: a valid reason for your move
This is the core of the Beckham Law requirements. The table below shows the reasons the law accepts:
| Reason for your move | What you need | Related guide |
|---|---|---|
| Job with a Spanish employer | Employment contract, including a secondment | How to apply |
| Remote work for a foreign company | Work done remotely with digital tools | Digital nomads |
| Company director | If the company holds assets only, a stake below 25% | Ask a tax advisor |
| Entrepreneur | An innovative business with a favourable ENISA report | Ask a tax advisor |
| Highly qualified professional | Work for startups or R&D, with at least 40% of your income from it | Ask a tax advisor |
Requirement 3: no permanent establishment in Spain
In addition, you cannot earn income through a permanent establishment in Spain, except in the cases the Startup Law allows for entrepreneurs and highly qualified professionals. This point is easy to miss if you also run your own business.
Requirement 4: apply within six months
Finally, the Beckham Law only applies if you file Form 149 within six months of your Social Security registration. We explain each step in our guide on how to apply for the Beckham Law. You can also check the official rules on the Spanish Tax Agency website.
Beckham Law requirements for your family
Your spouse and children under 25 (or of any age if they have a disability) can also benefit. To do so, they must move with you or later, must not have been Spanish tax residents in the previous five years, and their combined taxable income must be lower than yours. Moreover, each of them files their own Form 149.
Common mistakes with the Beckham Law requirements
Thinking any freelancer qualifies
Not every self-employed person qualifies. Only entrepreneurs with an innovative business and highly qualified professionals who work for startups or in R&D can benefit. Therefore, a standard freelancer is usually not eligible.
Counting the five years wrongly
What counts is tax residence in each full tax year, not short stays. So check each year carefully.
Not documenting remote work
You need to prove that you work remotely with digital tools. Without a contract or a letter from your employer, the Tax Agency may reject your application.
Summary: do you meet the Beckham Law requirements?
To sum up, the Beckham Law requirements are: five years without Spanish tax residence, a valid reason for your move, no permanent establishment and an application within six months. If you meet them, read our complete guide to the Beckham Law or let our team review your case and handle your application.
FAQ about the Beckham Law requirements
Is there a minimum salary among the Beckham Law requirements?
No, there is no minimum salary. However, the savings are only significant above certain income levels. We explain it in our article on Beckham Law tax savings.
Can Spanish citizens who return to Spain qualify?
Yes, as long as they have not been Spanish tax residents in the previous five years and meet the other requirements.
Can I apply if I have been in Spain for a year?
Only if no more than six months have passed since your Social Security registration.
How long does the regime last?
It lasts for the year you become a tax resident and the following five years, so six years in total.
