The Beckham Law

Descripción

Is the Beckham Law right for you? After this course, you’ll know for certain.

Every year, thousands of people move to Spain eligible for one of the most valuable tax regimes in Europe — and never claim it. Not because they don’t qualify. Simply because nobody explained it to them in time.

The Beckham Law — officially the Régimen Especial de Impatriados under Article 93 of the Spanish Personal Income Tax Act (LIRPF) — allows qualifying individuals to pay a flat 24% tax rate on employment income and to exclude foreign income (rental income, dividends, interest, capital gains) from Spanish taxation entirely. For the right person, the saving over six years can exceed €150,000.

But the rules are strict. Miss the six-month application deadline by a single day and you lose the benefit permanently. There are no extensions, no appeals and no second chances.

This course was created to make sure that does not happen to you.

What you will learn

Over 9 modules and 61 slides — 2 hours of narrated video content — this course covers every aspect of the Beckham Law in plain, non-technical English, with real examples and official sources verified at every step.

Module 1 — What is the Beckham Law? The history behind the name, the official legal basis (Art. 93 Ley 35/2006 LIRPF, RD 439/2007), the two core advantages — flat 24% rate and Spanish-source-only taxation — and how the critical 2023 Startups Law reform (Ley 28/2022) changed the eligibility rules, reducing the required prior non-residency period from 10 years to 5.

Module 2 — The Access Requirements The three cumulative requirements you must meet simultaneously: five years of prior non-residency in Spain, a qualifying reason for relocation, and the absence of a permanent establishment. Practical case studies show exactly who qualifies and who does not, including the specific documentation required under Article 119 of the IRPF Regulations.

Module 3 — The Six Eligible Profiles (the most detailed module) A thorough breakdown of all six profiles introduced or expanded by the 2023 reform:

• Profile 1 — Employee with Spanish contract: Requirements, documentation, and who is expressly excluded (professional athletes since RD 1006/2015).
• Profile 2 — Remote worker / Digital nomad: The Digital Nomad Visa requirements, the EU Multilateral Telework Agreement, the foreign employer’s Social Security registration obligations in Spain, and the three practical alternatives when the employer refuses to register (EOR, self-employment, Spanish subsidiary).
• Profile 3 — Company director: The elimination of the 25% shareholding cap for companies with genuine economic activity, valid versus invalid director roles, and the critical distinction between operational companies and asset-holding companies (entidades patrimoniales), with reference to DGT consultations V1794-17 and V0090-24.
• Profile 4 — Entrepreneur: How to obtain ENISA certification, the eight statutory requirements for a company to qualify as an empresa emergente under Art. 3 of Ley 28/2022 and Order PCM/825/2023, and the full four-step application process.
• Profile 5 — Highly qualified professional: The three cumulative requirements, the 40% income threshold rule, and the practical monthly tracking needed to stay compliant — with four worked examples including Case C from DGT Binding Consultation V0678-24 of 15 March 2024 (38% is not enough).
• Profile 6 — Family members: Who qualifies as a dependent, the four simultaneous conditions, the critical procedural sequence, and five practical case studies showing which family situations are accepted and which are not.

Module 4 — The Tax Regime in Detail The two taxation blocks: Block 1 (savings income at 19–30%, updated by Ley 7/2024) and Block 2 (general income at 24% flat). A complete table of what is and is not taxed in Spain — salary, bonuses, stock options, Spanish and foreign dividends, rental income, interest, capital gains and cryptocurrency gains from foreign sources (confirmed by DGT V2123-24 of 19 September 2024). Plus the limitations most people overlook: no personal allowance, no employment income reduction, imputed rental income on your own home, and no reinvestment exemption.

Module 5 — Real Case Studies with Full Calculations Four complete worked examples with actual figures:

• Klaus, German Finance Director — saves ~€38,100/year (€228,600 over six years) thanks to foreign dividends and Munich rental income.
• Emma, Australian digital nomad — saves ~€25,400/year despite working exclusively for foreign clients, and the critical mistake she almost made.
• Sofía, Italian programmer — pays €4,380 MORE per year under the Beckham Law. A clear demonstration of when the regime is not the right choice.
• The García-Schmidt family — a complete family case across three members showing how the regime interacts across different income levels within the same household.

Module 6 — How to Apply: Modelo 149 Step by Step The complete five-step process: Tax Census registration (Modelo 030), documentation preparation by profile, uploading via the AEAT Electronic Office (Sede Electrónica), submitting Modelo 149 within the six-month deadline, and what happens after approval. Special attention to the withholding certificate and what to do when your foreign employer does not withhold Spanish tax.

Module 7 — The 12 Most Common Mistakes and 8 FAQs A practical review of the errors most likely to cost you the regime: missing the deadline, miscounting your foreign income, filing Modelo 100 instead of Modelo 151, not provisioning the 24% when your employer does not withhold, and eight others. Plus answers to the eight most frequently asked questions, including Spanish nationals returning home, Modelo 720 obligations, stock options from US companies (DGT V0456-22), and double taxation treaties.

Module 8 — Other Taxes Wealth Tax (Impuesto sobre el Patrimonio): real obligation basis, the €700,000 + €300,000 exemption, and rates by bracket. The Solidarity Tax on Large Fortunes (ISGF): applies only above €3 million in Spain. Inheritance and Gift Tax (ISD): expatriates pay as residents — confirmed by DGT CV3238-17. And the Modelo 720 exemption: why you do not have to declare foreign assets under the Beckham Law.

Module 9 — The Final Decision A structured decision tree to determine whether the regime is advantageous for your specific situation, a full before-arrival and first-month checklist, a during-regime annual checklist, an exit-planning guide for year five onwards, and the causes of automatic extinguishment you must track throughout the six years.

The course closes with a 26-term glossary of official Spanish tax abbreviations and a complete reference list of legislation and DGT Binding Consultations cited throughout.

Who this course is for

This course is designed for professionals, executives, entrepreneurs, remote workers, digital nomads and their families who are planning to relocate to Spain — or who have recently arrived — and want to understand the Beckham Law thoroughly before making any decisions.

No prior knowledge of Spanish tax law is required. Everything is explained in plain language, with worked examples and concrete figures.

What makes this course different

All content is based exclusively on official sources: the AEAT (Spanish Tax Agency), the BOE (Official State Gazette), DGT Binding Consultations with specific reference numbers, Seguridad Social regulations and ENISA. No assumptions, no generalisations. Every rule cited has a legal reference. The content reflects the current regime as reformed by the 2023 Startups Law, including updates from DGT consultations issued as recently as September 2024.

Course details

This course is for educational and informational purposes only. All information has been verified against official sources. Tax regulations may change. For your specific situation, always consult a qualified tax adviser.