Beckham Law eligibility

Impatriate regime 24% flat band (indicative)

Could the Beckham Law apply to you?

Answer the questions below. We update a non-binding signal in real time. Spain’s rules changed in recent years (shorter look-back, broader activities for some cases). Always file through the Agencia Tributaria and confirm with a tax lawyer.

Were you tax resident in Spain in any of the last five calendar years?

Tax residence is broader than NIE or empadronamiento — it includes the 183-day rule and economic ties.

Are you moving to Spain mainly to carry out an eligible activity (e.g. employment contract with a Spanish entity, director role, or certain visa-based professional moves)?

Will you be able to request the regime in time (typically within six months of starting the activity or Social Security registration, per AEAT guidance)?

Do you expect to become Spanish tax resident in the year you apply?

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Legal disclaimer

This assistant is an informational tool. It is not tax advice and not a substitute for the AEAT or a qualified adviser. Eligibility depends on facts, timing, and law in force when you apply.

Read the Beckham Law application guide →

Beckham Law eligibility

Could the Beckham Law apply to you?

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