Impatriate regime · Art. 93 LIRPF
The flat 24% can save you thousands of euros a year versus ordinary Spanish income tax. See your number. Then a bar-admitted lawyer files it for you.
Free tools, 2 minutes, no commitment.
Reviewed & signed by Juan Bertomeu, lawyer · ICALI nº 4643 · with Daniel Bertomeu, lawyer and tax advisor (AEDAF · APAFCV).
New applications are closed until further notice.The free tools work today: your saving, your route in and your 6-month deadline.
How it works
Orientative tools. Your case is confirmed and signed by the firm before anything is filed.
01Free tool · Savings calculator
Your salary, your region: Beckham's flat 24% vs ordinary Spanish income tax. No email needed to see your number.
We have taken this calculator offline while we review how it estimates ordinary Spanish income tax. We would rather show you no number than a wrong one.
The rule itself does not change: under the Beckham regime, Spanish employment income is taxed at a flat 24% up to €600,000 (47% above), with no personal allowances or earned-income reduction. Ordinary residents pay a progressive scale but keep those allowances, so whether Beckham saves you money depends on your salary, your region and your situation.
Leave your details in the checker and we work out your figures with you. Filed & signed by a bar-admitted lawyer · ICALI nº 4643
02Free tool · Eligibility checker
We start with the one thing that can't wait: your 6-month deadline, which starts the day you register with Social Security, not the day you arrive.
Your 6-month deadline only starts once you register with Social Security, so timing is everything.
Form 149 · 6 months from the start-of-activity date in your SS registration (not arrival) · Art. 116 RIRPF
What others won't tell you
There is a live, unresolved dispute about whether Beckham taxpayers must pay a small “imputed income” tax on the home they live in. Almost nobody explains it to expats. We do.
Our stance: by default we take the safe route and, if you want, a bar-admitted lawyer (ICALI nº 4643) can appeal. Orientative information, not tax advice; your case is decided and signed by the firm.
Who it's for
The 2022 reform opened the regime to six profiles. There's likely a route for you.
Pricing
Less than what you save in your first months, and a real lawyer's signature is included.
Free
€595incl. VAT
€1,200incl. VAT
€395/yrcomplex cases €650
Every filing is signed by a bar-admitted lawyer (ICALI nº 4643). The standard application is self-serve: you pay up front, and before we file anything we assess whether you qualify under Article 93 LIRPF — if you don’t, we don’t file and we refund your fee less the eligibility study fee, which the payment screen shows you before you pay. The complex application (director) is paid the same way, and a separate engagement letter is signed before any work starts. Full detail in our terms. New applications are closed until further notice.
Beckham consultation · 1:1
€195VAT included
Prefer to talk it through first? A 1:1 conversation about your case, credited against your service if you go ahead.
Ask for a consultationTell us your situation in the form below and a person from the firm writes back with the next step. This page does not book an appointment.
If you decide to apply
The standard application is €595 including VAT. Company directors and more complex routes are reviewed by a lawyer first. Annual returns (Form 151) are a separate piece of work.
Who signs your case
Watch first
No jargon. What it is, who qualifies, and the deadline that trips most people up.
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Where Beckham fits
Beckham is one step in a journey. Mention what else matters to you, even if you only want help with Beckham right now.
From your Social Security registration date in Spain (or the start of activity). Form 149 must be filed within 6 months. It can't be extended and there's no fix-it period afterwards.
That's the classic digital-nomad route, typically via the DNV. It's one of the cleanest paths into the regime, and your checker result will flag it.
As a rule, foreign passive income (dividends, rent, interest) is not taxed in Spain under the regime. Some items behave differently: foreign stock options, for instance, are taxed as employment income. Your tax advisor reviews your specific case.
Yes. Your spouse and children under 25 can join the same regime, provided their income is below the main applicant's and they move within the allowed window.
Not always. At lower salaries the ordinary IRPF (with its allowances and deductions) can work out better. Where the line falls depends on your region and situation; your advisor works it out with you.
A bar-admitted lawyer signs your filing and assumes responsibility, you're covered by professional liability insurance and lawyer–client privilege, and if the tax office refuses, we can take it to appeal, something only a lawyer can do.
The classic autónomo (self-employed activity in Spain) is generally outside the regime. But many owners get in another way: by moving as the director of a company, or with an innovative venture backed by an ENISA report. Our checker points you to the right route, and a lawyer confirms it.
Not necessarily. The DNV is one route, but recent binding tax doctrine (DGT, December 2025) confirms it isn't mandatory: working remotely for a foreign employer can qualify on its own. EU nationals need no migration permit; non-EU nationals need a valid residence status, and the DNV is one way to hold it.
It depends, and we'll tell you straight. As a US citizen you keep filing with the IRS wherever you live. Because the flat 24% is low, it can leave US tax still to pay, so Beckham is a clear win mainly at high salaries with little passive income. We model your combined US and Spain position before you commit.
This is genuinely unsettled. The tax office and its tribunal (TEAC) say Beckham taxpayers must pay a small “imputed income” on their home; the Madrid High Court says they shouldn't and has ordered refunds; the Supreme Court hasn't ruled and the European Commission is challenging Spain. By default we take the safe route, and if you prefer, a lawyer can appeal. We keep you posted as it evolves.
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No commitment. We'll tell you straight whether Beckham is a win for you, and your 6-month deadline.
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