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If you are considering moving to Marbella for professional reasons, tax should form part of your relocation planning from the outset. One of the best-known options among international professionals and business owners is the Beckham Law.
This regime can offer significant tax advantages in certain cases. However, it does not apply automatically when you move to Spain, and it is not always more beneficial than the ordinary tax regime.
What Is the Beckham Law?
The Beckham Law is a special tax regime for certain individuals who move to Spain and become Spanish tax residents as a consequence of their relocation.
Subject to specific requirements, it may apply to relocated employees, certain remote employees, company directors, entrepreneurs and certain highly qualified professionals.
One general requirement is that you must not have been tax resident in Spain during the five tax years preceding your relocation.
The regime can apply in the year you become tax resident in Spain and the following five tax years, provided the applicable conditions continue to be met.
Understanding Income Tax Under the Beckham Law
As a general rule, the regime taxes Spanish-source income. Rental income from a property in Italy or certain foreign-source investment income may fall outside Spanish taxation under this income tax regime. The location of an investment alone does not determine the tax source of its income.
There is an important exception: all employment income earned during the application of the regime is treated as Spanish-source, even when it relates to work performed abroad. This rule also covers income from qualifying entrepreneurial activities. Where applicable, relief for international double taxation is available, subject to statutory conditions and limits.
The taxable base corresponding to this income and other taxable income, except income subject to the separate savings scale, is taxed at 24% up to €600,000 and 47% on the excess.
Spanish-source dividends, interest and capital gains arising from asset disposals have their own progressive scale, ranging from 19% to 30% since 2025, depending on the relevant band. They are not taxed at a flat 24%.
To determine whether the regime is beneficial, your income, assets, investments and personal and family circumstances must be assessed. Depending on the case, ordinary Spanish personal income tax rules may be more favourable.
There are therefore two separate questions: do I qualify for the Beckham Law, and would choosing it benefit me financially?
Does Living in Marbella Make a Difference?
The Beckham Law is a national regime. Its main rules are the same whether you settle in Marbella, Madrid or elsewhere in Spain.
However, living in Andalusia can be relevant when assessing your overall tax position, particularly if you have substantial assets.
Individuals under the regime are subject to Spanish Wealth Tax on assets and rights located in Spain or exercisable there, rather than on their worldwide wealth. Andalusian wealth tax rules and their interaction with the Temporary Solidarity Tax on Large Fortunes make an individual assessment advisable for people with substantial wealth before relocating.
The Application Deadline
The election to apply the regime is notified to the Spanish Tax Agency using Form 149.
As a general rule, the deadline is six months from the activity start date shown in the Spanish Social Security registration or in the relevant documentation where another Social Security system applies. Once under the regime, taxpayers file their annual tax return using Form 151.
This should therefore be reviewed before or during your relocation, rather than several months after arriving in Spain.
Digital Nomad Visa vs. Beckham Law Eligibility
The Digital Nomad Visa and the Beckham Law are two separate matters.
The Digital Nomad Visa is an immigration authorisation, while the Beckham Law is a special tax regime. Although digital nomads may qualify for both, holding a Digital Nomad Visa does not automatically guarantee eligibility for the Beckham Law.
Eligibility depends on several factors, including your professional structure, previous tax residence and the specific circumstances of your relocation to Spain. Each case must therefore be assessed separately.
Do You Need a Beckham Law Tax Advisor in Marbella?
If you are relocating to Marbella and considering the Beckham Law, professional guidance can help you assess your eligibility, understand the tax implications and navigate the application process.
Contact HolaExpat to discuss your circumstances and get support with your relocation and Beckham Law requirements.
