Beckham Law in Fuengirola

Rojano Vera Abogados

Have you just arrived in Fuengirola, or are you thinking of moving here? 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 reach 47%.

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

951 561 002

695 699 200

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 ideal partner for any foreign national starting a new life in the province of Málaga 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 an assessment of your specific case at no cost.
Full handling of Form 149 (Modelo 149) before the 6-month deadline expires.
Filing of Form 151 (Modelo 151) for your annual tax return under the Beckham regime.
We assist you online and in person in: Fuengirola · Málaga Centro · Teatinos · Benalmádena · 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 use it after signing for Real Madrid in 2003.

In practice, 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 advantage is huge for anyone who would otherwise fall into the top brackets of the general scale.

The Startups Act (Law 28/2022) significantly 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 apply for 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 an economic activity 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 performed in Spain.
You must not obtain income that would be classed as earned through a permanent establishment in Spain.

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

The 6-month deadline: the key date you can't miss

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 contact a tax adviser from the very beginning. At Rojano Vera Abogados we handle it as a priority so you don’t miss this window of opportunity.

Combining it with the Digital Nomad Visa

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

Fuengirola is one of the favourite destinations for digital nomads on the Costa del Sol thanks to its infrastructure, connections and quality of life. Our local office has extensive experience handling both processes together for international professionals who choose to live here, and we assist them in their own language: 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) for the years you are under the regime.
Family extension: your spouse and children under 25 can join the same special regime if they meet the residence requirements.
Tax only on Spanish-source income: income obtained abroad, with some exceptions (dividends, interest, capital gains), is not taxed in Spain.

Our offices: Fuengirola · Benalmádena · 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 Fuengirola

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 (which can exceed 40% in that bracket) and the 24% flat rate can be more than 9,000 € a year. For income above 90,000 €, the annual saving exceeds 20,000 €. Over the six years of the regime, the cumulative impact is very significant and, in many cases, more than covers 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). Many clients come to us months after arriving without knowing the deadline is running. If you are still within the period, we file Form 149 for you urgently. If it has passed, we will look at other tax optimisation options 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 special regime, provided they also meet the requirement of not having been tax resident in Spain during the previous 5 years and moved to Spain in the same year as you 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 as an ordinary tax resident, subject to the progressive income tax scale (which can reach 47% in the top brackets) and to Wealth Tax on all your worldwide assets. It is time to plan ahead: review your asset structure, your family members' tax residence and the possible optimisation alternatives for the post-Beckham stage. At Rojano Vera Abogados we support you through that transition too.

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

Yes. You lose the regime —and must regularise earlier tax years— if you stop being tax resident in Spain, if you carry out an economic activity through a permanent establishment, or if you later fail to meet any of the access requirements. It also ends voluntarily if you file an express waiver with the Spanish Tax Agency (AEAT). That is why it is important to review your situation every year with a specialist adviser.

What documents do I need to file Form 149?

The basic documents include: a valid passport or NIE, your Spanish Social Security registration certificate (or your Digital Nomad Visa decision), your employment contract with the Spanish company (or documents proving your activity as a digital nomad or entrepreneur), and proof of tax residence abroad for the previous 5 years (a tax residence certificate from your home country or other equivalent documents). Our team will tell you exactly what you need for your particular case and will take care of the entire filing.