The “Beckham Law” in Spain: Benefits and Opportunities for Business Owners and Start-uppers

The Beckham Law is a special tax regime in Spain named after the famous footballer David Beckham, who was one of the first to make use of this favourable treatment. In Spain it is popularly referred to as trabajadores trasladados (transferred workers). Today, this regime remains one of the most attractive tax options in Europe, opening opportunities not only for employees of international companies but also for entrepreneurs, investors and start-up founders.
Thanks to the Beckham Law, Spain becomes a magnet for those planning relocation, setting up a business or developing international projects.

Main advantages of the Beckham Law

• A flat rate of 24% on employment income (earned in Spain and abroad) up to €600,000 per year.
• A rate of 47% on income exceeding that threshold.
• Exemption from taxation of certain foreign passive income: dividends, interest and income from commercial activities carried out outside Spain.
• Simplified administration: no obligation to file certain information returns (Modelo 720, 721, 117, 114).
• Taxation limited to active employment income earned under an employment contract, whether in Spain or abroad.

In short, the taxpayer can legally minimise their tax burden while keeping international investments and business activities outside the scope of Spanish taxation.

Who can benefit from the Beckham Law

The regime is not open to everyone; there are clear eligibility conditions:

• Not having been a Spanish tax resident in the previous five years.
• The main source of income must not come through a permanent establishment in Spain.
• The move to Spain must be linked to obtaining an employment contract or position (for business owners — appointment as an administrator/director of their Spanish company).
• Start-uppers may apply the Beckham Law when obtaining an entrepreneur visa (Ley de Emprendedores) and the corresponding residence permit.
• Digital nomads employed under an employment contract by a foreign company may also be eligible.
• Highly skilled professionals obtaining a digital nomad residence permit can benefit from the same tax advantages.
• Family members of the main applicant may also be eligible to apply the Beckham Law.

Beckham Law for business owners and start-uppers

• Entrepreneurs can make use of this regime by appointing themselves as the administrators (directors) of their Spanish company. In such cases, taxation applies only to the salary, while foreign assets and passive foreign income remain outside Spanish taxation.
• Investors and start-up founders gain an opportunity to optimise taxes while operating in Spain and simultaneously growing their business on international markets.
• Digital nomads and IT professionals can combine working for a foreign employer with living in Spain under a favourable tax regime.

Conclusion

The Beckham Law in Spain represents a strategic opportunity for entrepreneurs, start-uppers and highly skilled professionals who want to optimise taxation and live in one of Europe’s most attractive countries.
With a fixed 24% rate, exemptions for certain foreign passive income and reduced administrative obligations, the Beckham Law opens the door to convenient and tax-efficient relocation.
If you are planning to move to Spain as an entrepreneur or digital nomad, the Beckham Law could become a key tool in your tax planning.