FAQ: Which types of income are exempt or taxable under the Beckham regime?

FAQ: Who qualifies for the Beckham regime in 2024–2025?

FAQ: What is the special tax regime for inbound expats (Beckham Law)?

For many internationally minded entrepreneurs and high-net-worth families, the idea of “home” is no longer tied to a single country. Life unfolds across time zones: companies incorporated abroad, children studying in another continent, real-estate portfolios that span jurisdictions, and mobility decisions influenced by opportunity rather than geography.

The Spanish Tax Authority (Dirección General de Tributos, DGT) has issued a new binding ruling — V1207-25 (July 3, 2025) — offering valuable clarity on one of Spain’s most attractive fiscal frameworks for international professionals: the special expatriate tax regime, commonly known as the “Beckham Law.”

The Spanish Tax Authority (Dirección General de Tributos, DGT) has clarified one of the most decisive aspects of Spain’s special expatriate tax regime (Article 93 LIRPF), known as the Beckham Law. In Ruling V1439-25 (29 July 2025), the DGT confirmed that to qualify, there must be a direct and provable causal connection between your move to Spain and your appointment as company director.

At Business Expats, we specialize in cross-border tax planning and international mobility. In this post, we break down everything you need to know about Spain’s inpatriate tax regime, including the key updates for 2025.