Special Regime for Inbound Workers (Beckham Law) (Régimen especial de trabajadores desplazados (Art. 93 LIRPF))
Special Regime for Inbound Workers (Beckham Law) is a residence route in Spain (특별 세무 지위). Tax status, not a permit: apply within 6 months of Social Security registration; employment/directorship (≤25% stake for directors of non-holding cos) or entrepreneur/telework status.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
24% flat on Spanish income ≤€600k; foreign income (except employment) exempt; wealth tax on Spanish assets only
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| 카테고리 | 특별 세무 지위 |
|---|---|
| 투자 | — |
| 수수료(가족) | — |
| 소득 / 년 | — |
| 자산 | — |
| 최소 체류 | — |
| 영주권 | — |
| 시민권 | — |
| 취업 | yes |
| 자격 | new residents not Spanish-resident prior 5 yrs; employees, directors, entrepreneurs, digital nomads |
| 세금 | 24% flat on Spanish income ≤€600k; foreign income (except employment) exempt; wealth tax on Spanish assets only |
| 기준일 | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.