Under the Beckham Rule, qualifying individuals are taxed as non-residents on Spanish income only:
This status also limits exposure to Spanish Wealth Tax and Solidarity Tax, both of which apply only to assets situated within Spain.
In many cases, eligible family members, a spouse and dependent children under 25 (or any age if disabled) can also benefit from the same tax treatment, provided they meet the relevant criteria.
The Beckham Rule is a special Spanish tax regime designed to attract skilled professionals, entrepreneurs and foreign workers relocating to Spain.
Officially called the Régimen especial para trabajadores desplazados and regulated under Article 93 of the Spanish Income Tax Act (Ley 35/2006, del IRPF), it allows eligible expatriates to be treated as non-residents for tax purposes while living and working in Spain.
The regime offers significant advantages, including a flat income tax rate on Spanish earnings and limited exposure to Spanish Wealth Tax and the new Solidarity Tax.
Applications must be approved by the Spanish Tax Office (Agencia Tributaria – AEAT), which reviews both eligibility and ongoing compliance.
At Del Canto Chambers, our dual-qualified lawyers and tax specialists guide clients through every stage of the process from eligibility assessment to formal registration ensuring compliance and maximising the benefits of the regime.
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To qualify for the regime, applicants must meet specific requirements set out by the Spanish Tax Office:
No prior Spanish tax residency
You must not have been a tax resident in Spain during the five tax years before relocation.
Main work activity in Spain
Most of your professional or employment activity must take place in Spain, although part of it can be carried out abroad.
Foreign income before relocation
Earnings generated before establishing Spanish tax residency are excluded from Spanish taxation, even if transferred later.
Application deadline
The application must be submitted within six months of registering with the Spanish Social Security system.
The Beckham Rule offers a powerful way to reduce personal taxation and simplify financial management for expatriates establishing residence in Spain. It is particularly beneficial for:
Our international tax and legal experts will:
At Del Canto Chambers, we integrate legal and tax advice to ensure your relocation to Spain is both compliant and financially efficient.
Today to discuss how the Beckham Rule could apply to your circumstances and start planning your move to Spain with confidence.