INDIVIDUALS AND WEALTH
Beckham Law: the special regime for workers and professionals relocating to Spain
The special tax regime for workers, professionals, entrepreneurs and researchers relocating to Spain (Article 93 of the Spanish Personal Income Tax Act, Law 35/2006) may change how your Spanish-source income is taxed when you move your tax residence here, provided you meet its conditions.
How we help you
We assess your eligibility, file the application within the deadline and plan your position:
- Eligibility analysis and requirements of the regime.
- Filing Form 149 (Modelo 149), the notification of the election for, waiver of or exclusion from the special regime, within the deadline, and follow-up.
- Taxation of worldwide income versus Spanish-source income.
- Fit with visas, mobility and change of residence.
How we work
01
Assessment
We analyse your wealth and family circumstances.
02
Strategy
We plan the key decisions in advance.
03
Filing
We prepare and file with the documentation in order.
04
Follow-up
We adapt the plan to each development.
Why Marebo
The Beckham Law regime applies a separate set of rules for several tax years, and it requires meeting strict conditions and deadlines. As a tax firm with international experience, we check that the conditions of the regime are met before you rely on it.
FREQUENTLY ASKED QUESTIONS
Common questions about the Beckham Law
Who can apply for the special regime?
Those who move their tax residence to Spain for certain reasons (employment, directorship, remote work, entrepreneurship) and who have not been resident during the required preceding years.
What is the deadline to apply?
Form 149 must be filed within a limited period from the start of the activity or registration. Missing it may bar access to the regime.
How am I taxed under the Beckham Law?
You remain a Spanish tax resident, but your Spanish-source income is taxed under a separate set of rules at a flat rate, with particular features. We analyse your specific case.
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Let us discuss your move to Spain
Tell us about your situation and we set out the options and their consequences, with rigour and a close working relationship.