The Spanish special tax regime for individuals seconded to Spain — popularly known as the Beckham Law — is set out in Article 93 of the Spanish PIT Act and allows, during the year of relocation and the five following years, taxation under the Non-Resident Income Tax (IRNR) rules: Spanish-source income only is subject to Spanish tax (with limited exceptions), and worldwide income otherwise stays outside the Spanish PIT base.
Access requires non-residence in Spain during the five tax years preceding relocation. The Spanish Supreme Court has confirmed a restrictive reading: five full years, with no partial residences breaking the count. Spanish-source employment income is taxed at a flat 24% up to €600,000 and 47% above that. Dividends, interest and capital gains from Spanish sources follow the savings tax scale.
The 2023 reform (Law 28/2022) extended the regime to entrepreneurs, highly qualified professionals, digital nomads and start-up executives, and also to the spouse and minor children under 25.
This section covers entry requirements, DGT and TEAC doctrine, regulatory developments, supervening non-compliance and exit planning from the regime.