Beckham´s Law

One of our favourites frequent asked subjects is the Beckham law application for new commers, the top advantage of the Beckham´s law is the application of a flat rate tax 24%, also regularly only Spanish income is taxed, that means that usually aboard income wont be taxed. 

Who may apply to Beckham´s law?

The general requirements to apply to Beckham´s law are the following:

1. You haven’t been a tax resident during the lasts five tax periods prior to the year you are moving to Spain.
2. You have been offered or initiated a Spanish job contract, with a Spanish company
3. You carry out your job in Spain.
4. You live in Spain
5. You need to apply maximum after six months you initiated your job contract.

There are also some special situations regarding the possibility to apply of Beckham´s law to Digital Nomad Residents, innovation qualified activities, expats with high rents that occupies directive positions, the professional activities done by a highly qualified professional, and company administrators with specific limitations. 

In any case, to make sure you may apply to Beckham´s law it is better to get a previous evaluation case to case so we verify all the requirements, please reach us!