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The “Beckham Law” is a Spanish Tax Decree aimed at all foreign displaced workers living in Spain (Régimen Especial de Trabajadores Desplazados) effective from 2005.


  • What does the Beckham law imply?

According to Spanish tax law, individuals who spend more than 183 days during a tax year in Spain are considered tax resident. This implies they are liable to submit their personal tax return in Spain covering all their worldwide assets and income. (See more “Spanish Tax Renta – RENTA 2019)

However, this Decree changed the tax law allowing an individual who has moved from another country to Spain the choice of being taxed either as a Spanish resident or as a non-Spanish resident. This means that those choosing being taxed as a non-Spanish resident shall only declare their Spanish income and assets and may avoid tax on their worldwide income for a period of up to 6 tax years provided certain conditions are met.


  • Which are the requirements for applying for this special regime?


  1. Not having been resident in Spain during the 10 years prior to settling in Spain
  2. Being displaced to Spanish territory as a result of a labour contract.
  3. The work must be effectively carried out in Spain, even if it as allowed to work outside up to 15% of the job time.
  4. The employer must either be a Spanish company or entity, or if this is not a Spanish resident, the employer must operate through a permanent establishment located in Spain.
  5. The incomes derived from the employment relationship are not exempt from taxation under Spanish income tax law.


  • How can I opt for the Beckham law?

If you comply with the above-detailed requirements, the form 149 must be submitted before the Spanish Tax Authorities in order to apply for this special regime.

After that, you must fill your tax return under this special regime with form 151, which must be submitted between the 1st of April and the 30th of June of each year.


Not sure which tax return you must submit? No worries! Andalucia Lawyers’ team will be happy to help you! Contac us!