Beckham Law in Málaga

Rojano Vera Abogados

Are you planning to settle in Málaga, or have you already made the move? The Beckham Law lets you pay tax in Spain at a flat rate of 24% for six years, instead of facing the progressive Personal Income Tax (IRPF) scale, which can exceed 47%.

At Rojano Vera Abogados we specialise in this tax regime for expats, international executives and digital nomads. Our main offices are in Málaga city centre, and we serve clients across the province —Marbella, Ronda, Antequera, the Costa del Sol and the Axarquía— from our 7 offices in the province.

951 499 160

633 225 855

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 go-to firm for any foreign national who wants to settle in 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 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: Málaga Centro · Teatinos · Fuengirola · Benalmádena · Vélez-Málaga · Alhaurín el Grande · Antequera

What is the Beckham Law?

The Beckham Law is the special tax regime for workers relocated to Spain, set out in article 93 of the Personal Income Tax Act (Ley del IRPF) and developed by Royal Decree 687/2005. Its popular name comes from footballer David Beckham, one of the first people to benefit from it after joining 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 amount, 47% applies. The savings can be very large for anyone who would otherwise pay tax in the highest brackets of the general scale.

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

Who can benefit from the Beckham regime?

To qualify 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 that would be classed as earned through a permanent establishment in Spain.

Professional athletes (unless their contract predates 2015) and taxpayers who have 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 registering with Spanish Social Security or, for digital nomads, of being granted the Digital Nomad Visa. This deadline cannot be extended.

If it passes without the application being filed, you can no longer opt into the Beckham regime for that year or earlier ones, even if you meet every requirement. At Rojano Vera Abogados we act quickly from day one so that no client misses this opportunity.

Combining it with the Digital Nomad Visa

Since 2023, the Digital Nomad Visa and the Beckham regime are fully compatible. If you work remotely for companies or clients based abroad and obtain this visa, you can file Form 149 at the same time and enjoy the 24% flat rate for up to six years.

Málaga has become one of Spain’s leading hubs for digital talent, with growing tech infrastructure, excellent international connections and a quality of life that is hard to beat. From our offices in the city centre, we regularly handle both processes together for professionals who choose the city as their base.

Tax benefits of the Beckham regime

Flat rate of 24% on income earned in Spain up to 600,000 € a year.
Exemption from Wealth Tax on assets located outside Spain.
No need to file Form 720 (declaration of assets abroad) while the regime applies.
Extension to your family: your spouse and children under 25 can join the same regime if they meet the residence requirements.
Tax only on Spanish-source income: income generated abroad, with limited exceptions, is not taxed in Spain.

Our offices: Málaga Centro · Teatinos · Fuengirola · Benalmádena · 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 Málaga

How much can I really save with the Beckham Law?

The benefit depends on your income level. With a salary of 60,000 € a year, the difference between paying tax on the progressive scale and at the 24% flat rate can exceed 9,000 € every year. For income above 90,000 €, the annual saving is more than 20,000 €. Over the six years of the regime, the cumulative impact is very considerable and, in most cases, far outweighs the cost of advice and filing.

Can I apply for the Beckham regime if I have already been living in Spain for a while?

Yes, as long as no more than 6 months have passed since you registered with Social Security (or since your Digital Nomad Visa was approved). Clients often come to our office weeks or months after settling in Málaga without realising the clock is already running. If you are still within the deadline, we file Form 149 as a matter of urgency. If it has already passed, we will review the tax planning alternatives available to you.

Can my family also join the regime?

Yes. Your spouse and children under 25 (or of any age if they have a recognised disability) can benefit from the same 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 tax year or the one immediately before. Each family member must file their own Form 149 individually.

What happens once the 6 years of the regime are over?

When the period ends, you are taxed as an ordinary resident taxpayer, under the progressive income tax scale (up to 47%) and with the obligation to declare Wealth Tax on all your worldwide assets. This is the right time to prepare the transition: reviewing your asset structure, your family members' tax residence and the optimisation options for the post-Beckham stage. At Rojano Vera Abogados we can help you with that planning too.

Is there any reason I could 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 of the access requirements. You can also give it up voluntarily by filing the corresponding notice with the Spanish Tax Agency (AEAT). That is why it is advisable to review your situation every year with a specialist.

What documents are needed to file Form 149?

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