Beckham Law for the British
Beckham almost always wins on the Spanish side. Whether it wins overall comes down to one thing in your home country. And we tell you which thing, up front.
With the UK non-dom regime gone from April 2025, Spain plus Beckham is genuinely attractive. One trap: Spain has no split-year, so any gains you realise in the year you become a Spanish tax resident can be caught here, even gains banked before your move. Timing the sale and your residency date is the whole game, and we plan it with you.
What Spain doesn't switch off
The end of the UK non-dom regime (from April 2025) is a tailwind for Spain. The UK abolished the remittance basis and replaced it with a residence system that taxes worldwide income and gains after a limited initial period. Many UK residents who used to optimise by staying in the UK now look elsewhere, and Spain plus Beckham (a flat 24% vs UK worldwide taxation) becomes very attractive.
Your UK tax residence is determined by the Statutory Residence Test (SRT), which fixes when you stop being a UK resident, and therefore when the Spanish side starts cleanly.
The cross-border plumbing
Standard Spain–UK treaty. The timing of your residence change (when you cease to be UK resident under the SRT vs when you become a Spanish tax resident) defines which state taxes what in the transition year.
Spain has no split-year
Unlike the UK, Spain treats tax residence as all-or-nothing per calendar year: if you're a Spanish tax resident in a given year, you're resident for the whole year. The dangerous consequence: gains you realise in the year you become a Spanish resident can fall into the Spanish net, even gains banked before you physically moved, if that year counts as resident. Selling assets with latent gains (shares, a UK second home) before the year you become Spanish resident can save (or cost) a lot. Timing is everything.
Is it a win for you?
As a non-EU national you need a residence status to live in Spain, and the digital nomad visa (DNV) is one of the cleanest routes. The key link: after the DNV, it's your Social Security registration that starts your strict 6-month Beckham window. We can handle both (the visa and the Beckham filing) so the timing lines up.
Your saving inside Spain
This shows the Spanish side only: the flat 24% vs ordinary IRPF. Your net cross-border saving is modelled with you; we never promise a number we haven't checked against your home country.
Orientative estimate on Spanish-source employment income, using 2025-2026 state and regional IRPF brackets (AEAT). The Beckham regime allows no personal allowances; foreign passive income is generally not taxed in Spain under the regime. Final figures are confirmed and signed by a tax advisor (AEDAF member). What's the break-even? →
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Filed & signed by a bar-admitted lawyer · ICALI nº 4643
Get your combined position modelled.
Spain plus your home country, so the saving on paper is the saving in your pocket.
Start with the free checkerFigures are indicative and depend on your full personal and cross-border situation; a colegiado reviews and confirms every case. Sources cited with date (art. 93 LIRPF; DGT V2918-17, V2195-22; and the home-country rules referenced above). This is not, by itself, tax or legal advice.