Beckham Law in Benalmádena

Rojano Vera Abogados

Have you recently settled in Benalmádena, or are you thinking of making the move? The Beckham Law lets you pay tax in Spain at a flat rate of 24% for six years, instead of the progressive Personal Income Tax (IRPF) scale, which can exceed 47%.

At Rojano Vera Abogados we manage this special tax regime for expats, international executives and digital nomads. We have our own office in Benalmádena and assist clients from Arroyo de la Miel, Torremolinos, Benalmádena Costa, Benalmádena Pueblo, Fuengirola and the whole Costa del Sol at our 7 offices across the province of Málaga.

670 30 10 10

Specialists in Málaga, with 7 offices

Our team combines legal and tax expertise with personal service in Spanish, English, French, Italian, Arabic and Portuguese, making us the perfect ally for any foreign national settling on the Costa del Sol or anywhere else in Spain.

Advice in Spanish, English, French, Italian, Arabic and Portuguese for expats and digital nomads from all over the world.
Eligibility analysis and a personalised review of your situation at no cost.
Full handling of Form 149 (Modelo 149) within the non-extendable 6-month deadline.
Filing of Form 151 (Modelo 151) for your annual tax return under the special regime.
We assist you online and in person in: Benalmádena · Fuengirola · Málaga Centro · Teatinos · Vélez-Málaga · Alhaurín el Grande · Antequera

What is the Beckham Law?

The so-called Beckham Law is the special tax regime for workers relocated to Spain, governed by article 93 of the Personal Income Tax Act (Ley del IRPF) and developed by Royal Decree 687/2005. It is named after footballer David Beckham, one of the first to benefit from it after signing for Real Madrid in 2003.

In practical terms, it replaces progressive income tax with a flat rate of 24% on income earned in Spain, up to 600,000 € a year. Above that threshold, 47% applies. The savings are very significant for anyone who would otherwise pay tax in the highest brackets of the general scale.

The Startups Act (Law 28/2022) considerably widened access to this regime: since January 2023 it is also open to digital nomads with a Digital Nomad Visa, entrepreneurs, researchers and qualified family members. It also reduced the required period of prior non-residence in Spain from 10 to 5 years.

Who can benefit from the Beckham regime?

To apply for this special regime you must meet all of the following requirements:

You must not have been tax resident in Spain during the 5 years before your move.
You must move to Spain because of an employment contract with a Spanish company, to start working as a digital nomad (with a Digital Nomad Visa), or to carry out an entrepreneurial, research or highly qualified activity.
The work must be actually carried out in Spain.
You must not obtain income classed as earned through a permanent establishment in Spain.

Professional athletes (unless their contract predates 2015) and anyone who has already used this regime are excluded.

The 6-month deadline: don't miss it

Form 149 (Modelo 149) must be filed with the Spanish Tax Agency within six months of the date you registered with Spanish Social Security or, for digital nomads, of obtaining the Digital Nomad Visa. This deadline cannot be extended.

Once it has passed, you can no longer opt into the Beckham regime for that year or earlier ones, even if you met every requirement. That is why it is essential to work with a tax adviser from day one. At Rojano Vera Abogados we act as quickly as possible so you don’t miss this opportunity.

Combining it with the Digital Nomad Visa

Since 2023, the Digital Nomad Visa and the Beckham regime can be combined very advantageously. If you work remotely for foreign companies or clients and obtain this visa, you can file Form 149 at the same time and benefit from the 24% flat rate for up to six years.

Benalmádena has become one of the most attractive towns for digital nomads on the Costa del Sol, with an excellent quality of life, good transport links and a well-established international community. Our Benalmádena office regularly handles both processes together, and we assist clients in Spanish, English, French, Italian, Arabic and Portuguese.

Tax benefits of the Beckham regime

Flat rate of 24% income tax on Spanish income up to 600,000 € a year.
Exemption from Wealth Tax on assets located outside Spain.
No obligation to file Form 720 (declaration of assets abroad) during the years of the regime.
Family extension: your spouse and children under 25 can join the same regime if they meet the residence requirements.
Tax only on Spanish-source income: income obtained abroad, with some exceptions, is not taxed in Spain.

Our offices: Benalmádena · Fuengirola · Málaga Centro · Teatinos · Vélez-Málaga · Alhaurín el Grande · Antequera

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Free consultation with us

At Rojano Vera Abogados, we have a team of experts in various areas of Law. Request your free consultation with a specialist lawyer. We have 7 offices in Málaga: Fuengirola, Málaga Center, Teatinos, Antequera, Benalmádena, Vélez-Málaga, and Alhaurín el Grande.

Frequently asked questions

Frequently asked questions about the Beckham Law in Benalmádena

How much does the Beckham Law really save?

It depends on your income. For a salary of 60,000 € a year, the difference between paying the progressive rate and the 24% flat rate can mean savings of more than 9,000 € a year. For income above 90,000 €, the annual benefit exceeds 20,000 €. Over the six years of the regime, the cumulative impact is very significant and, in most cases, far outweighs the advisory and filing fees.

Can I apply for the Beckham regime if I have already been in Spain for several months?

Yes, as long as no more than 6 months have passed since you registered with Social Security (or since you obtained the Digital Nomad Visa). Clients often come to us some time after arriving without knowing the deadline is running. If you are still within the period, we file Form 149 as quickly as possible. If it has passed, we will review other tax planning alternatives with you.

Can my family benefit from the regime too?

Yes. Your spouse and your children under 25 (or of any age in the case of disability) can join the same regime, provided they meet the requirement of not having been tax resident in Spain during the previous 5 years and moved to Spain in the same tax year or the year before. Each member must file their own Form 149 individually.

What happens when the 6 years of the Beckham regime end?

When the period ends, you are taxed again as an ordinary tax resident, under the progressive income tax scale (up to 47%) and with the obligation to declare Wealth Tax on all your worldwide assets. It is the ideal time to plan the transition: reviewing your asset structure, your family members' tax residence and the possible optimisation options for the post-Beckham stage. At Rojano Vera we support you through that stage too.

Can I lose the regime before the 6 years are up?

Yes. The regime ends —and earlier tax years must be regularised— if you stop being tax resident in Spain, if you carry out an activity through a permanent establishment, or if you later fail to meet any access requirement. You can also give it up voluntarily before the Spanish Tax Agency (AEAT). That is why it is advisable to review your situation every year with a specialist adviser.

What documents do I need to file Form 149?

The essential documents include: a valid passport or NIE, your Spanish Social Security registration certificate (or your Digital Nomad Visa decision), your employment contract or proof of your activity, and proof of tax residence abroad for the previous 5 years (a tax residence certificate from your home country or equivalent). Our team tells you exactly what you need in your case and handles the whole filing.