Spain Special Expat Regime Tax Guide for 2025

Are you planning to move to Spain for work? The Spain Special Expat Regime Tax may apply, offering a range of tax incentives for foreign employees of Spanish companies.

Known as the Beckham Law, foreign nationals are invited to thrive in a stable economic environment, along with family members, while benefitting from a fixed tax rate for six years.

In this guide you will learn about:

• What is Spain special expat regime tax?
• Beckham law Spain 2025 eligibility
• Advantages of Spain special expat regime tax
• How to apply for Beckham law: step by step
• Spain special tax regime requirements
• Spain special tax regime document requirements
• Double taxation and Spain special expat regime tax
• Beckham law Spain vs regular tax

What is Spain Special Expat Regime Tax?

The Spain Special Expat Regime, commonly known as the Beckham Law is a fantastic tax incentive designed to invite the very best talent to work in Spain from across the globe.

The Beckham Law offers a reduced flat tax rate of 24% on all income up to €600,000 while living in Spain, rather than being taxed on worldwide income.

Beckham Law Spain 2025 Eligibility

In order to meet the eligibility for Spain’s special expat tax regime, you must meet the following:

• Not have tax residence in Spain for the past five years.
• Perform at least 85% of your work in Spain.
• Be moving to Spain for work: Here you will need to show a job contract with a Spanish company or show evidence of a foreign company assigning you to work in a Spanish branch specifically.
• Not own more than 25% of a Spanish company (for company directors).

In general, freelancers do not meet the criteria for Beckham Law Spain, unless they have a Spain Digital Nomad Visa.

However, if you don’t meet the above criteria, but still want to reside in Spain, the Golden Visa Spain may be a good option. Here, you can obtain Spanish residency in exchange for investment into the country.

Advantages of Spain Special Expat Regime Tax

The benefits of Spain special expat regime include:

How to Apply for Beckham Law: Step by Step

If you meet the requirements, you must apply within six months of starting your job in Spain. Here’s how:

1. Step One: Ensure you qualify: Make sure you meet the eligibility criteria, such as having not been a tax resident in Spain for the past five years and having a job contract with a Spanish company or foreign company assigning you to Spain.
2. Step two: Obtain a Spanish Foreign Identity Number (NIE): Apply for your NIE, which is required for all tax-related matters in Spain. This can take a few days to a few weeks, depending on appointment availability.
3. Step three: Fill out Form 149: Complete Form 149 to request the Special Expat Regime tax treatment. Ensure all information is accurate. Consider seeking help from a tax professional to avoid errors.
4. Step four: Submit the form online: The Spanish tax authorities (Agencia Tributaria) accepts electronic submissions.
5. Step five: Await approval: Once submitted, your application will be processed. The estimated processing time is about one to two months but may vary. Once approved, you’ll be taxed as a non-resident for up to six years.

If you don’t meet the above criteria but still want to move to Spain, the Spain Non-Lucrative Visa is another option for those with enough funds. Ideal for retirees and those with enough funds to support themselves, the non-lucrative visa is a fantastic option for those wanting to enjoy all Spain has to offer without needing to work.

Spain Special Tax Regime Requirements

All applicants and their dependents are required to spend more than 183 days in Spain to qualify for the special tax.

Once you receive confirmation, you are required to submit an annual tax return under Beckham Law Spain for income tax using Form 151.

Each year your tax return must be submitted between the tax period April 6th and June 30th of the year following the tax year. However, it’s important to note that while you can submit a return for your personal income tax you are not eligible for reductions or deductions under the special tax regime.

Spain Special Tax Regime Document Requirements

If you obtain income from a Spanish company, you must submit supporting documents from your employer that confirm:

• The company address, employer’s NIF, first name, surname, or business name.
• Recognition of the employment or statutory relationship with the taxpayer.
• The work start date as recorded in the Spanish social security system.
• The expected duration of the employment contract.

If your employer has assigned you to work in Spain, you must also include a copy of the posting letter from your employer and a supporting document issued by the non-Spanish company.

Double Taxation and Spain Special Expat Regime Tax

One of the drawbacks of Spain special expat regime tax is that eligible applicants do not benefit from any of Spain’s double taxation agreements.

Despite being a tax resident in Spain, you are essentially a non-resident of Spain, meaning you can’t benefit from the double taxation treaties because of the non-resident income tax regime.

What does this mean?

• Foreign income: You’ll still need to report and pay taxes on your foreign employment income in your home country, as Spain will not offer relief under DTA provisions.
• Tax credits: If you’re taxed in your home country on the same taxable income that you earn in Spain, you cannot use Spain’s double taxation agreements (DTAs) to reduce the tax burden of taxes paid abroad. Instead, you may need to rely on tax credits or deductions offered by your home country, depending on the tax laws there.

Working with a tax specialist can help in understanding what you are liable for and whether applying for Beckham Law Spain with the Spanish tax agency would work for your circumstances.

Beckham Law Spain vs Regular Tax

Understanding Beckham Law Spain vs regular tax can help you see the true expat tax benefits in Spain under Beckham Law:

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Frequently Asked Questions About Spain Special Expat Regime Tax

What is the Beckham rule in Spain?

The Beckham Rule, officially known as Spain’s Special Expat Regime, is a tax incentive that allows qualifying foreign workers to pay a flat 24% income tax rate on their Spanish-source income for up to six years. This replaces the progressive tax rates which can go up to 47%.

Who is eligible for the Spain Special Expat Regime Tax?

To qualify for Spain’s Special Expat Regime, applicants must meet the following criteria:

• Not have been a tax resident in Spain for the past five years.
• Perform at least 85% of your work in Spain.
• Be moving to Spain for work: Here you will need to show a job contract with a Spanish company or show evidence of a foreign company assigning you to work in Spanish branch specifically.
• Not own more than 25% of a Spanish company (for company directors).

What is the tax rate for expats under the Spain Special Expat Regime?

Applicants under the special tax regime in Spain pay 24% on Spanish income up to €600,000. Income that exceeds this falls under the regular income tax of 47%. Investment income and capital gains tax are taxed between 19%-28%.

What income is taxed under Spain's Special Expat Regime?

Only Spanish sourced income derived from a permanent establishment in a Spanish territory can be taxed under Spain’s special expat regime. Only under special circumstances can the director’s fees be included.

Are foreign-source incomes included in the Spain Special Expat Regime Tax?

No, foreign-source income is not covered under the 24% tax regime. However, capital gains and investment income from foreign sources are still subject to Spain’s standard tax rates, ranging from 19% to 28%.

What is the duration of the Spain Special Expat Regime Tax benefits?

The inbound expatriate regime allows individuals who move to Spain and meet specific requirements to be considered tax residents while benefiting from non-resident tax treatment. This applies for the tax year in which they establish tax residency and the following five tax years.

Does the Spain Special Expat Regime Tax apply to digital nomads?

Yes, but only if they meet the eligibility criteria and have the Spanish digital nomad visa.

Can freelancers benefit from Spain’s Special Expat Regime Tax?

No, freelancers and self-employed individuals do not qualify for the Beckham Rule, as it is designed for employees of companies. However, under Spain’s new digital nomad visa, some remote workers employed by foreign companies may still benefit.

Do expats need to be employed by a Spanish company to qualify for the Special Expat Regime?

Not necessarily. Expats can qualify if they:

• Are hired by a Spanish company.
• Are assigned to Spain by a foreign company with a branch in Spain.
• Become a director of a Spanish company (with ownership limitations).

How does the Spain Special Expat Regime Tax compare to normal income tax rates?

Expats pay a flat 24% tax on Spanish-source income up to €600,000 (47% above this threshold). Non-expat residents in Spain pay progressive income tax rates ranging from 19% to 47%.

Can the Spain Special Expat Regime Tax be extended beyond six years?

No, the special tax regime is strictly limited to six years (the year of arrival plus five additional years). After this period, expats must pay standard Spanish income tax rates as full tax residents.

Are there drawbacks of Spain Special Expat Regime Tax?

Yes, there are pros and cons of Beckham Law Spain. The drawbacks of the special tax regime in Spain include:

• Six-year limitation
• No deductions or tax reductions
• No access to double taxation treaties
• Foreign salaries transferred to Spain are subject to regular income tax

What is the gross income limit for Beckham Law Spain?

The maximum income under the Spain expat tax scheme is up to €600,000. Under the Beckham Law in Spain, the flat tax rate of 24% applies to income earned in Spain up to €600,000. Any income above this threshold is subject to the regular progressive income tax rates.

What is the process to apply for the Beckham Law in Spain?

The application process is as follows:

• Ensure you qualify
• Obtain a Spanish Foreign Identity Number (NIE)
• Fill out Form 149
• Submit the form online
• Await approval