Moving to Spain? Discover the Beckham Law Tax Regime for Expats (2025 Update)
- Julio C. Sánchez
- Jul 22
- 2 min read
Updated: Jul 29
Spain continues to be one of Europe’s most attractive destinations for international professionals, entrepreneurs, and investors — and the special tax regime for inbound workers, commonly known as the Beckham Law, is one of the main reasons why.
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.
What is the Beckham Law?
Introduced under Article 93 of the Spanish Personal Income Tax Law (IRPF), this regime allows eligible individuals to be taxed as non-residents for up to six years, applying a flat 24% tax rate on Spanish-source income up to €600,000, and 47% on any excess.
Foreign-source income — such as dividends, interest, and capital gains — is exempt from Spanish taxation, making it an attractive option for globally mobile professionals.
Who Qualifies in 2025?
To be eligible, you must meet the following criteria:
Not have been a Spanish tax resident in the last five years
Move to Spain due to:
A local employment contract
A director position (with less than 25% ownership)
A role in a startup or as a highly qualified entrepreneur
Apply within six months of registering with Spanish Social Security
Tax Benefits
Flat rate of 24% on Spanish-source income up to €600,000
47% applies to income exceeding that threshold
Foreign income is exempt if not sourced from tax havens
New Savings Income Tax Rates (2025)
€0 to €6,000: 19%
€6,000 to €50,000: 21%
€50,000 to €200,000: 23%
€200,000 to €300,000: 27%
Over €300,000: 30%
Key Considerations
Wealth Tax exemptions may no longer apply
Spanish-source passive income (e.g. rental income) is taxed under the general regime
A clear migration path and strong documentation are essential to avoid rejection
Real-Life Examples
John, a US-based executive, saves approximately €75,000 per year by applying the 24% flat rate instead of Spain’s progressive scale.Eva, a Dutch digital nomad, pays 24% on her Spanish income while her Dutch dividends remain tax-exempt under the Beckham regime.
How Business Expats Can Help
We offer end-to-end support throughout your application process, including:
Eligibility analysis and strategic planning
Documentation preparation (Form 149, contracts, certificates)
Electronic filing with the Spanish Tax Agency
Long-term planning for dividends, wills, and global assets
Start smart in Spain.
The Beckham Law remains one of the most efficient ways to begin your life in Spain with a tax-optimized strategy.