Notícies i articles

fiscal, Internacional, 09/01/23

Legal Improvements to the special tax regime applicable to workers posted to Spanish territory. Beckham Law


The Beckham Law in Spain, or Special Tax Regime for Inpatriates, allows foreigners, who move to Spanish territory and met certain requirements, to pay, for a period of 5-6 years, a flat rate of 24%, on the income from work or on the income they obtain in Spain, instead of the general progressive rate, which can reach up to 50%, in the worst case scenario.

This special regime, regulated in article 93 of the Personal Income Tax Law, introduces the following new features:

– The number of tax periods prior to the move to Spanish territory during which the taxpayer cannot have been a tax resident in Spain is reduced from 10 to 5 years.

– The subjective scope of application of the regime has been extended, allowing also its application to workers who, whether or not ordered by the employer, travel to Spanish territory to work remotely using exclusively computer, telematic and telecommunication means and systems, as well as to directors of emerging companies regardless of their percentage shareholding in the company’s share capital.

– The possibility is established for the taxpayer’s children under 25 years of age (or whatever their age in the case of disability) and their spouse or, if there is no marital relationship, the parent of the children to benefit from the special regime, i.e. to opt to pay non-resident income tax, provided that they meet the following conditions:

o That they move to Spanish territory with the taxpayer (or at a later time, provided that the first tax period in which the special regime applies to the taxpayer has not ended).

o They acquire their tax residence in Spain.

o Theys have not been resident in Spain during the 5 tax periods prior to that in which they move to Spanish territory and who have not obtained income (with some exceptions).

o The sum of the total taxable income of these other taxpayers (children, spouse or parent) who travel to Spain with the taxpayer giving rise to the application of the special scheme is less than the taxable income of the latter taxpayer.

This special scheme will be applicable during the successive tax periods in which, if these conditions are met, it is also applicable to the taxpayer giving rise to the application of the special scheme.


If you would like additional information regarding the different aspects discussed in this article, please feel free to contact us. MGIÀmbit  are experts in national and international taxation and we will be happy to help you.

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