Taxation · Régimen Beckham

A favourable position, properly structured.

Spain's special inbound tax regime for new residents — applied with discipline, anticipation, and full coordination across your jurisdictions.

Fountain pen on legal documents
The Regime

What the law affords.

For up to six tax years, qualifying inbound residents may be taxed on Spanish-source employment income at a flat 24% (up to €600,000), with foreign-source income — including dividends, capital gains, and most passive flows — generally outside the Spanish base.

For the right profile, this produces a tax outcome that compares favourably with the world's leading expatriate regimes — without sacrificing access to Spain's lifestyle, banking, and EU position.

Suited For

Executives. Entrepreneurs. Global earners.

Inbound Executives

Senior employees relocating with a Spanish employment contract or director appointment.

Founders & Operators

Entrepreneurs structuring a Spanish operating entity in coordination with the regime.

Remote Earners

Qualifying digital professionals under the recent extensions to the Beckham framework.

Discipline

Timing is everything.

Election windows, prior-residence tests, and the structure of your move all determine whether the regime is available — and whether it is optimal. We model the position before you board the plane, not after.

We coordinate with your existing counsel in your departure jurisdiction to ensure exit, treaty, and trust positions are aligned with the Spanish election.

Next step

Plan your tax position with precision.

Strategic memoranda are prepared under privilege following an initial private consultation.