The Beckham Law - Laboralytec

Introduction

Spain has become a magnet for international professionals thanks to the Special Tax Regime for Inbound Workers, commonly known as the Beckham Law. This tax incentive allows newcomers to Spain to be taxed as non-residents for six years — significantly reducing their tax burden. At Laboralytec, we specialize in helping professionals and companies manage every step of the process to take full advantage of this opportunity.

What Is the Beckham Law?

The Beckham Law (officially the Special Tax Regime for Inbound Workers) allows foreign employees who relocate to Spain to pay a flat tax rate of 24% on employment income earned in Spain up to €600,000, and 47% on income exceeding that amount.

For six years, qualifying individuals are considered non-residents for tax purposes, benefiting from lower taxation and simplified fiscal obligations.

Required Documentation

To apply for this special regime, the following documents are needed:

  • Employment contract or appointment as company administrator
  • Passport and NIE (Spanish Identification Number)
  • Certificate of previous tax residence
  • Proof of registration with Spanish Social Security
  • Proof of residence (if applicable)
  • Declaration of prior non-residency
  • Hiring company’s details
  • For entrepreneurs/startups: proof of innovative business activity

How Laboralytec Manages the Process

Our fiscal team at Laboralytec ensures a seamless and efficient experience from start to finish:

  1. Eligibility assessment
  2. Document collection and review
  3. Submission of Form 149 to the Spanish Tax Authority
  4. Obtaining the official approval certificate
  5. Case tracking and follow-up
  6. Annual tax return assistance using Form 151

Income Tax Declaration under the Beckham Law

  • Only income earned in Spain must be declared.
  • A 24% flat rate applies up to €600,000, and 47% beyond that.
  • The annual return is filed using Form 151.

Key Benefits

  • 24% flat tax rate on income up to €600,000
  • Taxation limited to Spanish income
  • Exemption from Wealth Tax
  • No obligation to file the Modelo 720 (foreign asset declaration)
  • Simplified annual filing and reduced administrative burden

Laboralytec: Your Partner in International Tax Management

Whether you’re relocating to Spain or hiring international talent, Laboralytec provides full guidance and representation throughout the Beckham Law application process — from eligibility assessment to final approval and annual declarations.

Contact us today to begin your application and optimize your tax situation in Spain.

Where we are:

ALMERÍA: Avenida Mate Nostrum, 113. 04009 Almería. Phone 950 50 07 49
ALMERÍA CITY: Calle María Guerrero, 15. 1ª planta. 04004 Almería. Phone 950 27 68 99
MÁLAGA CITY: Calle Barroso, 17. Planta superior. 29002 Málaga. Phone 951 63 75 02
POZOBLANCO CITY: Calle Cristóbal Colón, 5. Local 1. 14400 Pozoblanco (Córdoba). Phone 957 77 02 09