What is the Beckham Law?
The Beckham law in Spain is a tax regime that enables individuals who move to the Spanish territory to pay a flat fee of 24% up to 600.000€ on the incomes they obtain in Spain instead of a progressive tax (19-47%).
Requirements for the Beckham Law
- Not having been residents in Spain during the five previous tax periods.
- That your transfer to Spanish territory occurs for the following reasons:
- As a consequence of an employment contract.
- As a consequence of the acquisition of the status of administrator of an entity.
- As a consequence of carrying out an entrepreneurial economic activity in Spain.
- As a consequence of carrying out an economic activity in Spain by a highly qualified professional who provides services to emerging companies.