Beckham Law

Special tax regime for foreign workers displaced to Spain

In this blog from Mercury Abogados in Marbella we are going to see the special tax regime for foreign workers displaced to Spain, also called the “Beckham Law”.

This special regime is included in articles 93 and ff of Law 35/2006, of November 28, of Personal Income Tax.

Next we will analyze the requirements that must be met to apply said regime.

  1. Not having been a tax resident in Spain for the ten years prior to displacement.
  2. That the displacement is motivated by an employment contract -except professional athletes-, acquire the status of administrator of a company -except patrimonial company holding more than 25% of the shares-, start economic activity as an entrepreneur or highly qualified professional.
  3. Do not obtain income through a permanent establishment -except the previous point.


The income obtained from work performance will be taxed at 24% up to €600,000, and the rest is taxed at 47%.

The employer is obligated to withhold, for payment to the worker's account in the tax office, depending on the income of the worker, 24% or 47% of the salary.

Likewise, it is important to highlight that said regime can only be applied the tax year of the change of residence and the five subsequent years.

Also, even if the employer withholds and enters a percentage of the displaced worker's income that matches with the result to be paid into the tax office, an tax return must be submitted annually between the months of April and June of the following year.

As you can see, such a regime can mean significant savings for high-income displaced workers, so we recommend that you contact our expert tax lawyers at Mercury Abogados in Marbella for more information.

 Thus, do not hesitate to contact our Law Firm in Marbella if you have any questions about taxes in Spain and Andalusia or even to advise you on any other matters.  Our expert lawyers would be delighted to assist you.