Agencia Tributaria / Article 93 LIRPF
Spain Beckham Law (24% Flat Expat Tax)
Pay a flat 24% tax rate on employment income up to €600,000 for up to 6 years when relocating to Spain.
Frequently Asked Questions (FAQ)
The Beckham Law allows foreign workers moving to Spain to be taxed as non-residents at a flat 24% tax rate on Spanish-sourced employment income up to €600,000 for up to 6 tax years, while exempting foreign asset gains.