Beckham Law eligibility

Who may qualify for Spain’s Beckham Law?

Eligibility is not decided by salary alone. The starting questions are where you were tax-resident before moving, why the move happened, how you work and whether the option is filed on time.

Reviewed 21 July 2026 · Based on Article 93 LIRPF and current Spanish Tax Agency guidance

The four preliminary questions

1. Will the move make you a Spanish tax resident? The regime is an option for certain people who acquire Spanish tax residence because of their move to Spain.
2. Were you non-resident for the required period? Article 93 states that the person must not have been Spanish tax-resident during the five tax periods before the one in which the move occurs.
3. Is the move connected to a qualifying circumstance? The law identifies employment, certain remote-working arrangements, becoming a company director, qualifying entrepreneurial activity and narrowly defined highly qualified professional activity.
4. Can the option be exercised on time? The option is communicated electronically using Modelo 149 and is normally subject to a six-month filing period linked to the documented start of activity.

Employment and remote work

A move can satisfy the employment route when it results from starting an employment or statutory relationship with an employer in Spain, an employer-directed assignment, or qualifying remote employment carried out using telecommunications systems. Article 93 expressly refers to employees holding Spain’s international teleworking visa.

That wording matters: a visa label by itself does not replace the tax analysis. The working relationship, employer documentation, Social Security position and causal connection between the move and the activity still need to fit the rules.

Directors, founders and business owners

Acquiring the status of director of an entity is another listed circumstance. Ownership and control can still matter, particularly when the company is a passive-asset entity, and a founder working through a company may also create corporate or permanent-establishment questions outside the individual regime.

Being placed on payroll is therefore not, by itself, proof of eligibility. The actual functions, the timing of the appointment, the nature of the entity and the reason for moving should be reviewed before restructuring anything.

Self-employed and entrepreneurial cases

Ordinary self-employment is not automatically equivalent to the employee route. Article 93 includes economic activity formally classified as entrepreneurial under the procedure in Spain’s Startup Law, and a separate category for certain highly qualified professionals serving qualifying startups or carrying out training, research, development or innovation activities. These are narrower tests than simply being a contractor or freelancer.

What the 24% headline means

The Spanish Tax Agency publishes a 24% rate up to €600,000 for the relevant general taxable base under the special regime and 47% above that threshold. This does not mean every euro, every income category or every person is simply taxed at 24%. The regime has specific sourcing, deduction, withholding and reporting rules.

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