1. Description

The Beckham Law allows qualifying expatriates to be taxed as non-residents on their Spanish employment income at a flat rate of 24% (up to €600 000) for the first six calendar years of residence, rather than under the progressive scale.

2. Official Form

File Form 149 (“Application for assignment to the special tax regime”) with the Spanish Tax Agency (AEAT) no later than six months after the start of employment.

3. Tax Form

Pay the administrative fee using Modelo 790 – Código 012, attaching proof of payment to your Form 149 submission.

4. Required Documentation

  • Copy of valid passport.
  • Employment contract or official appointment letter.
  • Certificate of non-residence from previous jurisdiction.
  • Proof of Social Security registration in Spain.
  • Evidence of moving date (e.g. empadronamiento).

5. Key Requirements

  • Must not have been a tax resident in Spain in the previous 10 years.
  • Employment must begin within 6 months of registration in Spain.
  • Income earned in Spain under an employment relationship.
  • Election to the regime must be made within the first six months of fiscal residency.