A tax-year 2025 checklist for people moving to Spain: eligibility, timing, forms, and what to validate before applying.
Beckham Law is Spain's special impatriate tax regime, designed to attract international talent by allowing qualifying newcomers to be taxed under a fixed-rate structure for a limited period.
The framework started as a competitiveness measure and was broadened in 2023 through startup-focused reforms, extending access to additional profiles such as digital workers and certain entrepreneurs.
You must not have been a Spanish tax resident during the previous 5 tax years before your relocation. Keep supporting records in case the tax office requests proof of prior residence status.
The move must result from an eligible cause: an employment relationship or international remote work, becoming a company director, a qualifying entrepreneurial activity, or eligible highly qualified, training, research, development, or innovation work.
The move and professional cause must fit the statutory timing. Keep the contract, assignment, Social Security or equivalent documents, and evidence supporting the date and reason for relocating.
You generally cannot obtain income through a permanent establishment in Spain. The law contains specific exceptions for the qualifying entrepreneurial and highly qualified activities, so business cases need individual review.
Professional athletes in the special employment relationship are excluded. Company directors can qualify, but a director of a passive asset-holding entity must not have a participation that creates related-party status (normally 25% or more).
Is it worth applying?
There is no legal minimum salary to apply. The decision is economic: compare fixed-rate Beckham taxation vs regular progressive taxation with your own salary, region, and deduction profile.
Check 1
Timeline proof
Keep your Spanish Social Security registration or activity start date documented. This controls the 6-month filing window.
Check 2
Work relationship evidence
Collect contract, assignment letter, or director appointment showing the qualifying reason for relocation.
Check 3
Residency history support
Prepare records that support non-residency in Spain during the previous 5 tax years.
Check 4
Scenario comparison
Run Beckham vs regular tax with your real income and household profile before filing Modelo 149.
Legal minimum salary
None
eligibility is not salary-capped
Illustrative rate (before → after)
33% → 24%
regular tax vs Beckham on €80k gross
Estimated savings
€7,200
per year on €80k gross
Eligibility first
Assuming eligibility without checking prior tax residency history.
Timing risk
Waiting too long and missing the filing deadline.
No scenario check
Deciding without comparing against regular tax with real inputs.
Use your gross salary, region, and family profile to compare both systems. This is the fastest way to validate if Beckham is likely to be beneficial in your case.
No. You must meet legal requirements such as no Spanish tax residency in the previous 5 years and a qualifying move to Spain. Always validate your profile with a tax professional.
The application deadline is typically 6 months from Social Security registration or activity start date. Missing this deadline usually means losing access to the regime.
The regime is generally requested with Modelo 149 and then reported annually via Modelo 151.
Not always. Beckham Law can be beneficial for many high-income profiles, but your personal deductions and income structure may change the outcome. Run a comparison first.
No. Article 93 eligibility does not set a statutory salary floor. The main question is whether the regime is financially beneficial for your specific profile.