Reduce your tax burden from 47% to 24% under the Inbound Expatriate Regime.
Executive management and asset protection for high-performance profiles.
Maximize Your Net Yield
Compare the actual impact of the Beckham Law versus the Standard Tax Regime in Spain.
Standard Regime Up to 47%- Progressive Income Tax rates
- Worldwide wealth: subject to applicable exemptions and rules
- Foreign-asset reporting subject to each form's conditions
- Fixed rate up to €600,000
- Foreign income: treatment depends on nature and source
- Form 720: a separate information-reporting obligation
Calculate Your Specific Savings
Don't guess your tax impact. Use our 2026 interactive tool to project your net yield under the Beckham Law vs. the Standard Regime.
Open Calculator →Tax Engineering: 2026 Beckham Law
We transform the complexities of the Startup Act into a competitive advantage for your wealth.
Inbound Tax Status
We optimize access to the regime for digital nomads and qualified professionals, leveraging the reduced 5-year non-residency requirement.
International Income and Assets
There is no blanket exemption for income received abroad. Article 93.2 LIRPF treats employment income and income from qualifying entrepreneurial activities during the regime as Spanish-source. Article 114.2.a RIRPF excludes activities before relocation or after the end-of-relocation notification from that rule, without removing any tax due under Spanish-source rules. Other income requires separate classification and sourcing. Form 720 is an information-reporting obligation, distinct from income taxation.
24% Flat Rate
We manage your Form 149 application to secure a fixed 24% tax rate on income up to €600,000, maximizing your annual net liquidity.
The 6-Month Window
The principal applicant has a maximum of six months from the activity start date recorded in Spanish Social Security registration, documentation allowing continued home-country Social Security legislation or, if registration is not compulsory, evidence of the activity start date (Article 116.1.a RIRPF). This is not 180 days or a universal visa- or arrival-based period. Family applicants follow Article 116.1.b.
Late filing can prevent access to the regime. Check the start-date evidence and applicable deadline in advance; do not assume NIE delays extend it. Errors, requests for information and administrative decisions require individual assessment: not every defect is irreversible, and no remedy is guaranteed in every case.
Read how the six-month election deadline is determined →
Note: The Startup Act (Law 28/2022) has expanded eligibility criteria, but application deadlines remain unchanged.Excellence in Tax Jurisprudence
Within the Spain Global Hub ecosystem, we understand that the application of the Beckham Law (Special Regime for Inbound Expatriates) is not a standard administrative procedure, but a critical piece of your wealth architecture. Under the Startup Act (Law 28/2022) regulations, the eligibility requirements have become more sophisticated, integrating digital nomads, entrepreneurs, and highly qualified professionals.
Personal Income Tax (IRPF), Wealth Tax and ITSGF require separate analysis. Article 93 LIRPF provides real-obligation Wealth Tax treatment; check assets and rights situated, exercisable or enforceable in Spain and the location rules in Article 5 of Law 19/1991. Holding assets through a foreign entity does not guarantee an exemption.
Strategic FAQs
What requirements must I meet under the Startup Act (Law 28/2022)?
You must acquire Spanish tax residence and not have been resident during the five tax periods before relocation. Article 93.1.b LIRPF covers specified employment relationships, becoming a company director and the entrepreneurial or highly qualified professional activities defined there. For directors, the related-party shareholding restriction applies where the entity is a patrimonial entity, not to every non-innovative business. The permanent-establishment condition, its statutory exceptions and the election deadline must also be satisfied.
How do Form 149 and Form 151 affect my tax return?
Form 149 communicates the election. Form 151 is the annual IRPF return for taxpayers under the regime: they retain IRPF taxpayer status rather than entering ordinary non-resident taxation. The 24% rate up to €600,000 and 47% above it apply to the base in Article 93.2.e.1 LIRPF; certain savings income follows a separate scale.
Do I need to declare my assets outside of Spain (Form 720)?
The AEAT states that the principal taxpayer validly applying the Article 93 LIRPF regime is not required to file Form 720. This is an information-reporting rule, not a blanket exemption from income or wealth taxes. Assess each relative's own status; family membership alone does not extend the dispensation. Form 721 and other obligations require separate verification: neither a duty nor an exemption is inferred from the Form 720 treatment.
Need more details? Explore the Full Beckham Law 2026 Requirements & Benefits Guide.
Your Roadmap to Tax Success
Eligibility Analysis
Strategic session to validate your profile under the Startup Act (Law 28/2022) and project your actual savings.
Executive Management
Collection and submission of Form 149 to the AEAT by our legal experts.
Certification & Oversight
Monitoring the AEAT's evidentiary document and providing support during the applicable tax years, subject to continued compliance with the regime's conditions.
Begin Your Wealth Shielding
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