Expat tax ruling Active

Beckham Law (special impatriate regime)

Special tax regime for workers relocating to Spain: a flat 24% income-tax rate up to €600,000 (47% above), taxation only on Spanish-source income, and exemption from wealth tax on worldwide assets, for the arrival year plus 5 more.

✓ 3 Jul 2026

Key parameters

Flat rate	24% up to €600,000; 47% above
Scope	Broadly Spanish-source income only during the regime
Duration	Arrival year + 5 years (6 total)
Extras	Wealth-tax exemption on worldwide assets; now open to startup workers/entrepreneurs

Eligibility

HQ: Any headquarters country
Local presence: Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
R&D substance: Not required
Company size: No size restriction
Models: All
Sectors: All
Goals: Additional design site in Europe

Employee must not have been a Spanish tax resident in the previous 5 years and moves for work; the innovation/startup track needs a favourable ENISA report. Election within 6 months of registering with social security.

Mechanism & application

Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.

File Form 149 to elect the regime within 6 months of starting social-security registration in Spain.

Timeline: Election within 6 months of start

Legal basis & sources

Legal basis: Art. 93 LIRPF (special regime for posted workers)
Source: https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/regimenes-opcionales/regimen-especial-impatriados.html
Verification: Agencia Tributaria / LIRPF Art. 93 (24% up to €600k; 6 years)