{"id":179916,"date":"2025-10-07T08:45:49","date_gmt":"2025-10-07T08:45:49","guid":{"rendered":"https:\/\/sonnevonmallorca.com\/beckham-law-fixed-tax-rate-of-24-for-emigrants-to-spain\/"},"modified":"2025-10-07T08:46:55","modified_gmt":"2025-10-07T08:46:55","slug":"beckham-law-fixed-tax-rate-of-24-for-emigrants-to-spain","status":"publish","type":"post","link":"https:\/\/sonnevonmallorca.com\/en\/beckham-law-fixed-tax-rate-of-24-for-emigrants-to-spain\/","title":{"rendered":"Beckham Law: Fixed tax rate of 24% for emigrants to Spain"},"content":{"rendered":"\n

Moving to Spain can be worthwhile from a tax perspective – especially for employees and managing directors. Anyone who moves to Spain to work can pay tax on their income over five years as a so-called “non-resident” at a flat tax rate of 24% <\/strong>. <\/p>\n\n

This regulation, originally known as the Beckham Law<\/em>, was introduced to make it more attractive for top athletes in particular to move to Spain. Today, it is enshrined in Article 93 of the Spanish Income Tax Act<\/strong> – although professional athletes are now excluded from this special taxation. However, the regulation remains in place for all other employees. <\/p>\n\n

\n\n

Tax advantages at a glance<\/strong><\/p>\n\n

Even if you are officially considered to have unlimited tax liability in Spain, you will be treated as a “limited taxpayer” for tax purposes. This means that <\/p>\n\n

    \n
  • Fixed tax rate of 24 %<\/strong> on earned income up to \u20ac 600,000<\/strong><\/li>\n\n\n\n
  • For income over \u20ac 600,000<\/strong>: Tax rate of 47%<\/strong> on the excess amount<\/li>\n\n\n\n
  • No progressive tax rate (which can otherwise be up to 45% from \u20ac 60,000)<\/li>\n<\/ul>\n\n

    Sample calculation:<\/strong><\/p>\n\n

    A single employee without children with an annual gross income of \u20ac150,000 pays:<\/p>\n\n

    Tax regulation<\/strong><\/td>Tax burden<\/strong><\/td>Effective tax rate<\/strong><\/td><\/tr><\/thead>
    Standard taxation<\/td>approx. 56,000 \u20ac<\/td>approx. 37 %<\/td><\/tr>
    Non-resident regulation<\/td>36.000 \u20ac<\/td>24 %<\/td><\/tr>
    Savings<\/strong><\/td>20.000 \u20ac<\/strong><\/td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n
    \n\n

    Wealth tax: Only Spanish assets are relevant<\/strong><\/p>\n\n

    Another advantage: as a taxpayer with limited tax liability, you are only subject to Spanish wealth tax on the assets located in Spain<\/strong>.<\/p>\n\n

    The tax only applies if your net assets in Spain exceed \u20ac700,000 to \u20ac3,700,000<\/strong> – depending on the region. In Mallorca, the tax-free amount is \u20ac3,000,000. Foreign assets generally remain tax-free. <\/p>\n\n

    \n\n

    Taxation of other income<\/strong><\/p>\n\n

    In addition to earned income, other income as a non-resident is also taxed at fixed rates:<\/strong> <\/p>\n\n

    Investment income and capital gains:<\/strong><\/p>\n\n

    Income (in \u20ac)<\/strong><\/td>Tax rate<\/strong><\/td><\/tr><\/thead>
    Up to \u20ac 6,000<\/td>19 %<\/td><\/tr>
    6.000 – 50.000 \u20ac<\/td>21 %<\/td><\/tr>
    50.000 – 200.000 \u20ac<\/td>23 %<\/td><\/tr>
    200.000 – 300.000 \u20ac<\/td>27 %<\/td><\/tr>
    Over \u20ac 300,000<\/td>28 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

    All other income up to \u20ac 600,000 is taxed at 24%, above that at 47%.<\/p>\n\n

    \n\n

    Requirements for the application of the Beckham Law<\/strong><\/p>\n\n

    You must:<\/p>\n\n

      \n
    • Have not been resident in Spain in the last 5 years<\/strong> <\/li>\n\n\n\n
    • Moving to Spain for a specific work or business reason<\/strong><\/li>\n<\/ul>\n\n

      Permissible cases:<\/p>\n\n

        \n
      1. Employment with a Spanish company<\/strong> or secondment\/home office from Spain<\/li>\n\n\n\n
      2. Takeover of a management position<\/strong> in an active Spanish company (without significant capital participation in holding companies)<\/li>\n\n\n\n
      3. Establishment of a company<\/strong> with an innovative character (recognized by the Ministry in accordance with Law 14\/2013)<\/li>\n\n\n\n
      4. Work as a highly qualified specialist<\/strong> at a start-up, in research or teaching (proof required)<\/li>\n<\/ol>\n\n
        \n\n

        Application & special features<\/strong><\/p>\n\n

        The special regulation must be applied for at the Spanish tax office within 6 months of the start of the activity<\/strong> using the Modelo 149<\/strong> form.<\/p>\n\n

        Important:<\/strong>Approval depends heavily on correct proof of the requirements<\/strong>. Many applications are rejected due to formal errors or missing documents. Early and careful planning is therefore recommended, including: <\/p>\n\n

          \n
        • Documentation of the causality between immigration and taking up employment<\/strong><\/li>\n\n\n\n
        • Exact time sequence of registration, start of work and taking up residence<\/li>\n\n\n\n
        • Electronic access to the tax office (notifications)<\/li>\n\n\n\n
        • Fast response to queries from the authorities<\/li>\n<\/ul>\n\n

          After approval, you will receive a certificate for 5 tax years<\/strong>. Your employer can then directly withhold<\/strong> only 24% income tax.<\/strong> <\/p>\n\n

          Please note:<\/strong> The annual tax return is not submitted via the usual Modelo 100<\/strong>, but via the special Modelo 151<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Moving to Spain can be worthwhile from a tax perspective – especially for employees and managing directors. Anyone who moves to Spain to work can pay tax on their income over five years as a so-called “non-resident” at a flat tax rate of 24% . This regulation, originally known as the Beckham Law, was introduced […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-179916","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"_links":{"self":[{"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/posts\/179916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/comments?post=179916"}],"version-history":[{"count":0,"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/posts\/179916\/revisions"}],"wp:attachment":[{"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/media?parent=179916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/categories?post=179916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sonnevonmallorca.com\/en\/wp-json\/wp\/v2\/tags?post=179916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}