It Is a Tax Regime
It does not replace the residence authorization or visa required to live and work in Spain.
Beckham Law in Spain · review with a qualified tax advisor
Review Whether Spain's Beckham Law May Fit Before You Move
We gather and organize the employment, immigration, family, and financial information connected with your move. When needed, we introduce you to a qualified tax advisor who can determine whether the special tax regime under Article 93 may apply to your case.
- It is not a visa
- It does not apply automatically
- Timing matters
Spain Relocate does not provide tax advice or decide whether the regime applies. That determination belongs to the qualified tax advisor who reviews your case.
Before the deadlines begin to run
Your contract, activity, registration, arrival date, and
documentation should be reviewed as part of one timeline.
The Essentials
What to Know Before Considering the Regime
The Beckham Law is a special tax regime for certain people who become tax residents of Spain because of their move. Applying for it requires meeting specific conditions, filing the required documentation, and acting within the applicable deadline.
It Has a Limited Duration
It may apply during the year in which tax residence changes and the following five tax years, provided the conditions are met.
The Election Is Filed Using Form 149
The annual tax return for individuals covered by the regime is filed using Form 151.
It Should Be Compared with the Regular Tax Regime
Whether it is beneficial depends on income, assets, business activity, family circumstances, and obligations in Spain and the United States.
Initial Fit
Profiles That Should Be Reviewed Early
These profiles do not guarantee access to the regime. They indicate when it makes sense to organize the information before signing, relocating, or changing how you work from Spain.
Hired or Transferred by a Company
A new employment relationship, an employer transfer, or joining a Spanish entity.
Employee of a U.S. Company
The contract, duties, actual place of work, paying entity, and Social Security position should be reviewed together.
Director, Founder, Shareholder, or Investor
Ownership interests, actual duties, compensation, and activity carried out from Spain may change the analysis.
Digital Nomad, Entrepreneur, or Independent Professional
The immigration route and legal form of the activity do not by themselves determine the tax result.
Bonuses, Equity, and Stock Compensation
The vesting or accrual date, source of the compensation, and work performed before and after the move should be reviewed.
Spouse and Children with Their Own Income
Each family member may have different dates, income, and requirements, so automatic family treatment should not be assumed.
Reasons for Caution
Situations Where Different Tax Scenarios Should Be Compared First
You were a Spanish tax resident during the relevant prior tax periods.
Your main income comes from activities, entities, or assets whose tax treatment is unclear.
You maintain an LLC, S corporation, real estate, investments, trusts, or retirement plans in the United States.
You have already arrived in Spain, started working, or allowed part of the filing period to pass without preparing the documentation.
What Is Reviewed
Possible Eligibility Depends on Facts, Dates, and Documents
A useful review does not begin with a generic estimate of potential tax savings. It begins by understanding how the move will take place and which employment, business, and financial relationships will remain active.
History and Relocation Date
Previous tax residence, entries into Spain, available housing, and the year in which Spanish tax residence may be acquired.
Contract and Actual Work Activity
Employer, duties, place of work, registration date, assignment letter, and Social Security documentation.
Ownership and Duties
LLCs, S corporations, Spanish companies, management roles, control, compensation, and decisions made from Spain.
Sources of Income
Salary, bonuses, dividends, rental income, interest, capital gains, pensions, and stock compensation.
Assets and Reporting Obligations
Real estate, accounts, investment portfolios, entities, retirement plans, and asset exposure in both countries.
Each Family Member's Position
Arrival dates, individual income, financial dependence, and possible individual access to the regime.
Different Responsibilities
Spain Relocate Organizes the Case; the Tax Advisor Provides the Tax Opinion
This separation avoids broad promises and allows the tax advisor to receive organized information, with the relevant immigration, employment, legal, and family issues already identified.
Preparation and Coordination
- Gather the goals, dates, and circumstances of the move.
- Organize contracts, letters, registrations, and available documentation.
- Identify issues connected with residency, Social Security, and family.
- Introduce and coordinate a Spanish tax advisor and, when appropriate, a U.S. or cross-border tax advisor.
- Incorporate the conclusions and next steps into the relocation plan.
Tax Analysis and Professional Opinion
- Determine whether the requirements of Article 93 are met.
- Compare the special regime with ordinary Spanish taxation.
- Determine the treatment of income, assets, and entities.
- Define the applicable documentation, obligations, and tax forms.
- Provide professional tax conclusions and recommendations.
How It Is Organized
From the Private Assessment to a Well-Prepared Tax Review
The goal is not to replace the tax advisor. It is to avoid making that professional reconstruct the entire move from the beginning and to prevent an immigration, employment, or legal decision from moving forward without considering its possible tax effects.
Request a Private Assessment-
01
Relocation Context
Previous residence, reason for the move, visa, family, housing, and expected dates.
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02
Employment and Asset File
Contracts, duties, companies, compensation, income, assets, and available documentation.
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03
Professional Tax Review
The tax advisor reviews the requirements, possible scenarios, obligations, and applicable documentation.
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04
Coordinated Roadmap
Residency, registration, possible tax election, and the next steps are organized within one timeline.
Informational Guide
Are You Still Researching How Spain's Beckham Law Works?
Read our guide to the general requirements, duration, tax forms, common profiles, and questions that often arise for people moving from the United States. You can then return here to request a coordinated review.
Questions About the Service
Before Requesting a Review
These answers explain the scope of our coordination. Only the tax advisor can provide tax conclusions after reviewing the documents and circumstances of the case.
When should I request the assessment?
Before setting the move date, signing a final employment agreement, changing how you will work from Spain, or starting the period for filing the election. It is also worth reviewing when you already have an offer, a digital nomad visa, a U.S. company, or a planned change of employer.
Does Spain Relocate confirm whether I qualify for the Beckham Law?
No. Spain Relocate organizes the information and, when needed, introduces and coordinates the tax advisor. The conclusion about Article 93 belongs to the qualified professional who reviews the documentation.
Does the digital nomad visa automatically qualify me for the regime?
No. Immigration status and tax treatment are separate matters. The visa may form part of the overall context, but the tax requirements, work activity, dates, and documentation must be reviewed independently.
What happens if I have a U.S. LLC or S corporation?
There is no single answer. A qualified tax advisor should review the entity's classification, the duties performed from Spain, compensation, ownership interests, and the treatment in both countries.
Can my spouse and children also qualify?
Certain family members may consider the regime if they meet specific conditions. Each person should be reviewed separately based on the relationship, age, income, residency, and timing.
What if I have already moved to Spain?
The start date of the activity, registration or equivalent document, tax residence, and remaining filing period should be reviewed as soon as possible. Arriving in Spain does not always prevent an analysis, but it may reduce the available options.
Does the assessment include Forms 149 and 151?
The private assessment organizes the case and identifies which professional should be involved. Preparing, filing, or reviewing tax forms is the responsibility of the tax advisor or authorized representative hired for that work.
Before Changing Residence or Starting the Filing Period
Prepare the Information So the Tax Advisor Has Time to Review It
We organize the information about residency, employment, business, family, and assets so the tax review begins with documented facts rather than incomplete assumptions.