Are you eligible for the Beckham special regime?

Key rules

• Prior non-residence: You must not have been a Spanish tax resident in the five tax years before the year you arrive.
• Qualifying reason: Your move must be caused by a listed reason, such as a job, a posting, a director role, a startup activity or qualifying remote work.
• Spanish branch income: Income earned through a permanent establishment in Spain rules you out, with exceptions for postings and services to Spanish companies.
• Director stake: If being a director is your reason, holding 25% or more of the company excludes you, unless it is a special-regime entity.

The short answer

You can enter the Beckham regime if three things are true. You were not a Spanish tax resident in the five tax years before the year you arrive. Your move is caused by one of the qualifying reasons below. None of the exclusions applies to you.

Condition 1: you have not lived in Spain for tax purposes recently

You must not have been a Spanish tax resident in the five tax years before the year you arrive. Count the five tax years before the year the move takes effect. The arrival year itself is not one of the five. This test was ten years before 2023, and it has been five years since 1 January 2023.

If you were a Spanish tax resident in any of those years, you are out, even if you left and are now coming back.

Condition 2: your move must be caused by a qualifying reason

Moving to Spain must be the result of one of these:

• Employment. You have an employment contract with a Spanish employer or an employer based in Spain.
• Posting. Your employer, inside a group or otherwise, sends you to Spain under an employment relationship.
• Company director. You become an administrator or director of a company. If the company is not a special-regime entity, you cannot hold 25% or more of it.
• Entrepreneurial activity. You run an innovative business that qualifies under the startup rules, with certification of the activity.
• Highly qualified services. You provide highly qualified professional services to emerging companies (startups), or do training or R&D&I work. Receiving 40% or less of your income from this work is part of the conditions.
• Remote work. You work remotely for a foreign employer, as an employee or professional, using telework exclusively. You also need a Spanish work-related visa or authorisation, for example the digital nomad visa.

Each route has its own detailed conditions. Confirm yours with the tax agency (AEAT) or an adviser before you move.

Condition 3: the exclusions

You cannot enter the regime if any of these applies:

• You were a Spanish tax resident in any of the previous five tax years.
• Your move was not caused by one of the reasons above.
• Your income is earned through a permanent establishment in Spain, meaning a Spanish branch or base of a non-resident company. There is an exception if you are posted to Spain, or work as an employee or professional for a Spanish-resident company that benefits from your services.
• You are a director holding 25% or more of the company that is your qualifying reason. Companies in the special regime are an exception.

Professional athletes were once a target of the regime. They are not excluded under the version in force since 2023.

Before you rely on this

Proposals to restrict or abolish the regime have been discussed in politics. Before you commit to a move, check with the AEAT or an adviser that the regime is still open on your arrival date.

The questions below cover remote work, permanent establishments, athletes and entrepreneurs.

Frequently asked questions

Can I qualify if I work remotely for a foreign employer?

Yes, you can qualify as a remote worker, but only if you hold a Spanish work-related visa or authorisation and work exclusively by telework. The digital nomad visa is one example. You can be an employee or a professional.

Does working through a permanent establishment in Spain rule me out?

Yes, the regime requires that your income is not earned through a permanent establishment in Spain of a non-resident entity. The exception is if you are posted to Spain, or you provide services to a Spanish-resident entity that benefits from them.

Are professional athletes still excluded from the Beckham regime?

No, professional athletes are no longer excluded under the version in force since 2023. They still need to meet the same conditions as everyone else, including a qualifying trigger for the move.

Can startup professionals or entrepreneurs enter the regime?

Yes, entrepreneurs running an innovative activity under the Startup Law can enter, and so can highly qualified professionals serving emerging companies. For the professional route, a limit applies to how much of your income comes from this work, so ask an adviser to check your case.