Can your spouse and children join the Beckham regime?

Key rules

• No automatic cover: Your spouse and children are not included automatically; each one must qualify and opt in.
• Children: Children must be under 25, or disabled at any age.
• Timing: Family members must move to Spain in the same tax year as you or a later one.
• Separate taxes: Each family member files their own annual return, not a joint one.

Can your family join?

Yes, but only through you, and only if each person qualifies and applies. Nobody is added automatically. You must be under the Beckham regime yourself, and each family member opts in separately.

Your spouse

Your spouse does not get the regime just because you have it. Your spouse must meet the conditions too. That means becoming a new Spanish tax resident, not having been resident in Spain in the previous five years, and having a qualifying work displacement or a qualifying activity of their own.

Your children

Children can join if they are under 25, or if they are disabled, at any age.

When they must move

Your spouse and children must move to Spain in the same tax year as you, or in a later one. A family member who arrived before you does not fit this rule.

How to apply

Each person is added through their own electronic notification to the tax authority, the Agencia Tributaria. You use the option form, Modelo 149, once per person. You attach proof of the relationship, proof that you are eligible, and proof of the date each person moved to Spain. The documents list below shows what to collect.

The usual deadline is six months from the start of your work or your Social Security registration in Spain. If a family member arrives later, it runs from their arrival. Do not leave this to the end, because a missed deadline can cost the person the regime.

How they are taxed

Each family member is taxed separately and files their own annual return. You do not file one joint return. Under the regime, Spanish-source income is taxed at flat rates, in the same way as for you.

Before you rely on this

The family rules are narrower than many people assume. Check your own case with the Agencia Tributaria, or with a tax adviser, before you move or file.

Timeline and deadlines

• Gather the relationship documents and proof of your own eligibility: before you start the notification

• Each family member files their own annual return: every year while they are in the regime

Confirm the exact deadline for each family member with the Agencia Tributaria, Spain's tax agency, before relying on it.

Documents you need

• Marriage certificate, to prove your relationship with your spouse

• Birth certificate for each child, to prove the parent-child relationship

• Proof that you, the main taxpayer, are eligible for the regime

• Proof of the date each family member moved to Spain

Checklist

• Confirm that you are already under the Beckham regime, since family members can only join through you

• Check that your spouse meets the conditions, including being a new Spanish tax resident with a qualifying work move or activity

• Check that each child is under 25, or disabled at any age, and will become a Spanish tax resident

• Check that each family member moves to Spain in the same tax year as you or in a later one

• Collect the marriage certificate and each child's birth certificate

• Submit the electronic option form (Modelo 149) separately for each family member

• Plan a separate annual tax return for each family member who joins

Frequently asked questions

Does my spouse get the Beckham regime automatically?

No, your spouse does not get the Beckham regime automatically and must apply separately. Your spouse has to meet the conditions too: be a new Spanish tax resident and have a qualifying work move or activity of their own, or move with you as a family member.

What age can my children be to join the Beckham regime?

Your children can join if they are under 25, or at any age if they are disabled. They must also become Spanish tax residents, and they can arrive with you or in a later tax year.

Do my spouse and children file one joint tax return with me?

No, each family member who joins files their own annual return and is taxed separately. Nobody is added to your return, so plan for one filing per person.

What proof do I need to add a family member?

You need a marriage certificate for a spouse or a birth certificate for a child. You also send proof of your own eligibility and the date the family member moved to Spain.