The Beckham Law offers extraordinary tax advantages, but it is also one of Spain’s most technical regimes. Not everyone qualifies—even if they meet some basic requirements. To apply, you must fit strictly within Article 93 of Law 35/2006.
1. The “5-year rule” is not as simple as it seems
You must prove you have not been a Spanish tax resident during the last five tax years. It’s not enough to say “I didn’t live in Spain.” The Tax Agency reviews factors such as:
The 183-day rule
Center of economic interests
Housing in Spain
Family residence
Prior activity or self-employment registration
2. Not every contract works
The move must be based on a valid cause under Article 93, such as:
A genuine employment contract
A transfer from a foreign company
International remote work (telework)
Innovative entrepreneurship (ENISA)
Being a company director/administrator under specific conditions
Fake contracts or companies without real activity can lead to rejection.
3. Self-employed individuals generally cannot apply (with technical exceptions)
If there is a permanent establishment in Spain, the regime is lost. Freelancers, consultants, and typical self-employed profiles usually do not qualify, except in cases such as:
ENISA-approved entrepreneurial activity
Highly qualified professionals in R&D&I or within a startup
4. Directors/administrators do not always qualify
If the company is a holding or asset-owning (patrimonial) entity, your shareholding generally cannot exceed 25%. If it is an operating company, you may qualify—but real activity is required (e.g., business operations, employees, structure).
5. The 6-month deadline is inflexible
You must file Form 149 within 6 months from the start of your activity or your arrival. If you miss the deadline, you cannot recover the regime later.
6. The activity must be carried out mainly from Spain
You must be a Spanish tax resident throughout the regime period.
7. Every case requires an individual assessment
We offer a clear, honest, and personalized consultation.