Minimum Salary to Benefit from the Beckham Law

Beckham Law Minimum Salary & Eligibility

Glossary

Introduction

The Beckham Law, formally known as the Special Expat Tax Regime in Spain, offers significant tax advantages for foreign workers moving to Spain. This regime is designed to attract highly skilled professionals by providing favorable tax conditions.


1. Who Can Benefit?


While the minimum salary requirement is generally €58,000 per year, the Beckham Law often benefits high-earning professionals such as executives, managers, and specialists in various sectors, including technology, finance, and other industries.

Under this regime, eligible individuals can pay a flat tax rate of 24% on their Spanish income for up to six years, significantly lower than the progressive tax rates applicable to regular residents.

Check and compare your salary with and without the Beckham Law in our calculator to understand if applying for theBbeckham Law is beneficial for you.


2. Understanding the Eligibility Criteria

To be eligible for the Beckham Law, foreign workers must meet several criteria, including a minimum salary requirement. Key eligibility requirements include:

  • Employment by a Spanish Company: The individual must be employed by a Spanish company or Spanish entity.

  • Relocation to Spain: The individual must have relocated to Spain for the purpose of employment.

  • Previous Non-Residency: The individual must not have been a tax resident in Spain for the ten years prior to the move.

  • Minimum Salary: The minimum salary required to benefit from the Beckham Law is generally set at €58,000 per year. However, each case may vary depending on the additional benefits provided by the company.

  • Application Deadline: The individual must apply for the regime within six months of starting their employment in Spain.

All Beckham Law requirements are listed and detailed under our Beckham Law Requirements page


3. How to Apply?

Eligible individuals must apply for the Beckham Law within six months of starting their employment in Spain. The application process involves submitting the necessary documentation to the Spanish tax authorities, including proof of employment and other relevant details.

Find more information about the Beckham Law application in our How to apply for Beckham Law page