We advise from Madrid on whether the Beckham Law may apply when you move to Spain. We review previous residence, the reason for the move and your activity, and compare the impatriate regime with ordinary taxation. We provide remote support throughout Spain and separately agree the assessment, election and follow-up work you need.
The Beckham Law allows certain people who become Spanish tax residents following a move to elect for special tax rules. It is neither a general exemption nor a guaranteed advantage for every newcomer. Before applying, eligibility and the effects compared with ordinary taxation need to be assessed.
We need to understand why you are moving, your residence history and the activity you will carry out. The assessment differs for an employee, a company director or a professional starting an activity. We agree which documents are needed to check your circumstances, without assuming acceptance.
One requirement is not having been resident in Spain in the five tax periods preceding the move. The reason for moving and the activity also matter: not every self-employed activity or investment qualifies. We review contracts, start dates and the other conditions relevant to your circumstances.
The contract, relationship with the organisation you work for and start dates help identify the relevant circumstances. Professional or entrepreneurial activities may require specific conditions and evidence: registering as self-employed is not enough. We review the basis of the move and documents relevant to that activity; immigration procedures are not included in this service.
A Spanish national returning home may need the same assessment: eligibility conditions matter, not being labelled a foreigner. Certain family members may also elect for the regime if they meet their own requirements. We review each person, their arrival dates and their relationship to the main taxpayer.
The question is not only whether you qualify, but what the regime would mean for your circumstances. A useful comparison starts with your income, its sources and changes you can already foresee. A salary figure alone is insufficient where other income or relevant circumstances exist.
We compare your income mix, its sources and expected changes: fixed and variable pay, overseas income or a change of activity. We explain material differences from ordinary taxation and the limitations you should understand. We do not promise savings without calculations based on sufficient information.
We consider foreseeable job or activity changes, the expected duration of the move and relevant family or asset circumstances. Confirmed facts are distinguished from assumptions so the comparison is understandable. If a circumstance underlying the assessment later changes, its effect must be reviewed before relying on the same conclusion.
The initial review should establish what to submit, which documents to include and the relevant deadline. Electing for the regime and filing the annual return are different procedures. Once covered by the regime, changes in your circumstances may require further assessment or specific notifications.
The proposal should distinguish eligibility analysis, financial comparison and subsequent procedures. This makes clear which question you are commissioning us to answer and what information is needed.
The election is communicated using Form 149. For the main taxpayer, the general deadline is six months from the activity start date established by the required documentation, not simply any arrival date. We verify the starting point and the rules for family members before setting the timetable.
Form 151 is the annual tax return under this regime. We review the year's information, withholding tax and changes since the application. Filing Form 149 does not replace this return or remove the need to check other potentially applicable obligations.
The nature and timing of the change need assessment. Not every job change has the same effect; failing a condition may lead to exclusion and notification requirements. Where possible, tell us before deciding so that we can review the consequences and relevant deadlines.
Our Beckham Law advice in Madrid can begin before the move, with a review of eligibility and a comparison of options. Where an election is to be prepared, we agree the required actions and documents. Subsequent support is agreed separately and covers the obligations and changes included in the engagement. Where another country’s tax advice is needed, we identify that requirement.
After election, employment, activity or family circumstances can change. Subsequent support must define the returns and consultations included and how changes should be communicated. Keeping the application and annual records allows the background to be reviewed without starting from scratch each time.
It is worth resolving these questions before deciding. The regime must fit your actual circumstances and its conditions must continue to be met, rather than merely looking attractive in an initial comparison.
No. You must meet the requirements and elect the regime using the applicable procedure. A move, employment contract or particular nationality does not by itself establish eligibility.
Spanish nationality does not in itself prevent an election. Previous residence, the move, activity and all other relevant conditions must be reviewed. Having lived abroad alone is not a basis for recommending an application.
The legislation covers certain family members subject to their own conditions. Their relationship, dates and other requirements must be assessed. They are not automatically included when the main taxpayer elects the regime.
Form 149 is used for communications concerning election and certain changes to the regime. Form 151 is the annual tax return under those rules. Filing one does not replace any obligation to file the other.
For the main taxpayer, the general deadline is tied to the start of activity shown in the required documents, not simply to any arrival date. The file must establish the starting date and review the rules applicable to the taxpayer and any family members.
The change and its date must be assessed. Not every change has the same effect; ceasing to meet a condition can lead to exclusion and notification requirements. We agree the follow-up work included and the information you need to share with your adviser.
There is no guarantee. The comparison depends on income and the person’s relevant circumstances. We assess the regime against ordinary taxation before making a recommendation, without promising savings before reviewing the facts.
Yes. The documents and planned dates help identify matters needing closer assessment. If the final terms change, the assessment may need revisiting. The proposal distinguishes analysis, election and follow-up without assuming all stages are commissioned.
Yes. From Madrid, we provide remote Beckham Law advice to people moving or already moved to any part of Spain. You do not need to live or work in Madrid to enquire. We assess the regime’s conditions and your particular circumstances; our office location does not itself determine eligibility.
Contact
Explain when you are moving or moved to Spain, your intended activity and what you need to review. We will assess how the regime may fit your circumstances and agree which work should be included in the proposal, without predicting acceptance or tax savings before examining the facts.
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