{"id":481,"date":"2026-10-14T00:10:10","date_gmt":"2026-10-13T22:10:10","guid":{"rendered":"https:\/\/ruizsogueroabogadas.com\/?page_id=481"},"modified":"2026-10-14T00:10:10","modified_gmt":"2026-10-13T22:10:10","slug":"ley-beckham","status":"publish","type":"page","link":"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/ley-beckham\/","title":{"rendered":"Special tax regime for inbound workers (\u2018Beckham Law\u2019)"},"content":{"rendered":"<a class=\"rs rs-saltar\" href=\"#contenido\">Skip to content<\/a>\n<header class=\"rs rs-cab\">\n<div class=\"rs-cab__in\">\n<a class=\"rs-cab__logo\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<nav class=\"rs-cab__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\">Lawyers<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\">The firm<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Contact<\/a>\n<\/nav>\n<div class=\"rs-cab__acc\">\n<nav class=\"rs-cab__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/481\" lang=\"es\" hreflang=\"es\">ES<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/481\" lang=\"en\" hreflang=\"en\" aria-current=\"true\">EN<\/a>\n<\/nav>\n<a class=\"rs-cab__cta\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Book a consultation<\/a>\n<button type=\"button\" class=\"rs-cab__menu\" aria-expanded=\"false\" aria-controls=\"rs-menu\" data-rs-abrir>\n<svg width=\"28\" height=\"18\" viewbox=\"0 0 28 18\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M1 2h26M1 9h26M1 16h26\"><\/path><\/svg>\n<span>Menu<\/span>\n<\/button>\n<\/div>\n<\/div>\n<\/header>\n<div class=\"rs rs-menu\" id=\"rs-menu\" role=\"dialog\" aria-modal=\"true\" aria-label=\"Menu\" hidden>\n<div class=\"rs-menu__cab\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; 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display: inline-flex; align-items: center; min-height: 50px; padding: 0 24px; background: #2A2433; color: #FFFFFF; font-size: 15px; font-weight: 700\">Book your first consultation<\/a>\n<nav class=\"rs-menu__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation style=\"display: flex; gap: 18px; font-size: 13px; letter-spacing: 0.08em\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/481\" lang=\"es\" hreflang=\"es\" style=\"font-weight: 700\">ESPA\u00d1OL<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/481\" lang=\"en\" hreflang=\"en\" aria-current=\"true\" style=\"font-weight: 700\">ENGLISH<\/a>\n<\/nav>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<section class=\"rs\" id=\"contenido\" aria-labelledby=\"titulo\" style=\"background: #F3F0EB; border-bottom: 1px solid #E4DFD7\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 48px clamp(20px, 4vw, 40px) 60px\">\n<nav aria-label=\"Breadcrumb\" style=\"font-size: 13px; color: #5F5A66\"><a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\">Home<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#fiscal\">Tax<\/a><\/nav>\n<p style=\"margin: 26px 0 12px; font-size: 12px; font-weight: 700; letter-spacing: 0.16em; text-transform: uppercase; color: #5B4580\">Tax<\/p>\n<div style=\"display: flex; flex-wrap: wrap; align-items: center; gap: 16px 32px\">\n<h1 id=\"titulo\" style=\"margin: 0; max-width: 860px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: clamp(40px, 4.6vw, 64px); line-height: 1.04; color: #2A2433\">Special tax regime for inbound workers (\u2018Beckham Law\u2019)<\/h1>\n<span aria-hidden=\"true\" style=\"flex: 1 1 100px; height: 2px; background: #C9B8E8\"><\/span>\n<\/div>\n<p style=\"max-width: 780px; margin: 24px 0 18px; font-size: 19px; line-height: 1.6; color: #3E3946\">The inbound workers regime allows people who move their residence to Spain for a job, a directorship or certain entrepreneurial or highly qualified activities to pay tax under non-resident income tax rules in the year of the move and the following five years, at 24% on general income up to \u20ac600,000. It has strict conditions and a deadline to opt in. We check whether your case qualifies and handle the election and the annual returns.<\/p>\n<p style=\"margin: 0; font-size: 14px; color: #5F5A66\">By <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"font-weight: 600; color: #5B4580\">Elena Fern\u00e1ndez Ruiz<\/a>, ICAB member no. 43871 \u00b7 Updated on 14 October 2026<\/p>\n<\/div>\n<\/section>\n\n\n\n<section class=\"rs\" style=\"background: #FFFFFF\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 56px clamp(20px, 4vw, 40px) 88px; display: flex; flex-wrap: wrap; gap: 48px 64px; align-items: flex-start\">\n<article style=\"flex: 2 1 620px; min-width: 0; display: flex; flex-direction: column; gap: 52px\">\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">In brief<\/h2>\n<dl style=\"margin: 0; display: flex; flex-wrap: wrap; border-top: 1px solid #E4DFD7\">\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Who it is for<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">People who become tax resident in Spain because of an employment contract, remote work as an employee, a directorship, or an entrepreneurial or highly qualified activity (start-ups, training or R&amp;D and innovation), and their family members.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Deadline to opt in<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Six months from the start date of the activity shown in your Social Security registration or the equivalent document; for family members, six months from their arrival in Spain or the main taxpayer's deadline, whichever ends later (art. 116 of the IRPF Regulation).<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Duration<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">The year in which you become tax resident and the following five years (art. 93 of the IRPF Law).<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Fees<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">We quote them in the first consultation (\u20ac40), with the option to pay in instalments.<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">Requirements<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column; gap: 14px\">\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Not having been tax resident in Spain in the five tax years before the year of your move.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Becoming tax resident in Spain as a result of the move, which must take place in the first year of the regime or in the year before.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Moving because of an employment contract (other than as a professional sportsperson) with an employer in Spain, a posting ordered by your employer, or remote work as an employee, with or without the international teleworking visa.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Or because you become a director of a company; if it is an asset-holding company, your stake must not make it a related entity.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Or because of an entrepreneurial activity approved by ENISA, or as a highly qualified professional working for start-ups or in training, R&amp;D and innovation (over 40% of your income).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Not earning income through a permanent establishment in Spain: a self-employed person (aut\u00f3nomo) with an ordinary business activity can neither join nor remain in the regime.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Your spouse (or the other parent) and children under 25 or with a disability may join if they move, become tax resident, were not tax resident in the previous five years, have no permanent establishment and their combined taxable bases are lower than yours.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Notifying the Tax Agency (Agencia Tributaria) of your election on form 149 (modelo 149), after uploading the supporting documents through its e-office.<\/li>\n<\/ul>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 22px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">How we help you<\/h2>\n<ol style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column\">\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">1<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We study your case<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We review your tax residence over the previous five years, the reason for your move and the activity you will carry on in Spain, including whether you work remotely as an employee or as self-employed.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">2<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We prepare the documents<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We gather your Social Security registration or the document keeping your home-country cover, your residence authorisation and the supporting documents from your employer, the company or ENISA.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">3<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We file form 149<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We upload the documents through the Tax Agency's e-office and file the election within the six-month deadline; the Agency issues, where appropriate, the certificate within ten working days.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7; border-bottom: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">4<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">Annual follow-up<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">Each year we file form 151 and review wealth tax, changes of job, notices of exclusion or end of assignment and, if it suits you, waiving the regime.<\/p><\/div>\n<\/li>\n<\/ol>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 12px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">Frequently asked questions<\/h2>\n<div style=\"border-top: 1px solid #E4DFD7\">\n<details open=\"open\" style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">I am a digital nomad. Can I apply?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">If you work remotely for your employer as an employee, you can, whether or not you hold the international teleworking visa, provided you meet the other requirements. If you work as a self-employed person for your own clients, no: the Directorate-General for Taxes considers that carrying on a business activity in Spain rules out the regime, except for entrepreneurial activity or highly qualified professionals working for start-ups or in training or R&amp;D and innovation.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">How much tax will I pay?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Your general income is taxed at 24% up to \u20ac600,000 and at 47% above that; dividends, interest and gains at between 19% and 30%. All your employment income is taxed and, for everything else, only income obtained in Spain. For wealth tax, only assets located in Spain are taxed.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">What happens if I leave the job that brought me to Spain?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">It depends on the case. The Directorate-General for Taxes has accepted keeping the regime if the employment ends, particularly for reasons beyond your control, and after a short period of inactivity you start another employment or a directorship that meets the requirements. Registering as self-employed with an ordinary business activity, by contrast, means exclusion from that year, with no option to rejoin.<\/p>\n<\/details>\n<\/div>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 10px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 28px; line-height: 1.1; color: #2A2433\">Legislation<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; border-top: 1px solid #E4DFD7\">\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 35\/2006 on Personal Income Tax (art. 93)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a113\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 439\/2007, Personal Income Tax Regulation (arts. 113 to 120)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-10074#a7-2\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 14\/2013 on support for entrepreneurs and their internationalisation (arts. 74 bis to 74 quinquies, international teleworking)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2023-25416\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Order HFP\/1338\/2023 approving forms 149 and 151<\/a><\/li>\n<\/ul>\n<\/div>\n<\/article>\n\n<aside style=\"flex: 1 1 300px; min-width: 0; display: flex; flex-direction: column; gap: 24px\">\n<div style=\"border: 1px solid #E4DFD7\">\n<img loading=\"lazy\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-elena-fernandez-ruiz.jpg\" width=\"720\" height=\"960\" decoding=\"async\" alt=\"Portrait of Elena Fern\u00e1ndez Ruiz\" style=\"display: block; width: 100%; height: 260px; object-fit: cover; object-position: 50% 16%\">\n<div style=\"padding: 22px 22px 24px\">\n<p style=\"margin: 0 0 6px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">Lawyer in charge<\/p>\n<p style=\"margin: 0 0 4px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 26px; line-height: 1.15\">Elena Fern\u00e1ndez Ruiz<\/p>\n<p style=\"margin: 0 0 16px; font-size: 14px; color: #5F5A66\">Tax \u00b7 ICAB member no. 43871<\/p>\n<div style=\"display: flex; flex-wrap: wrap; gap: 10px\">\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"display: inline-flex; align-items: center; min-height: 46px; padding: 0 18px; background: #2A2433; color: #FFFFFF; font-size: 14px; font-weight: 700\">Book a consultation<\/a>\n<a class=\"rs-boton-burdeos\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"display: inline-flex; 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