A comprehensive resource for individuals considering relocation to Spain and looking to understand the tax advantages available under this special regime. The guide has been prepared by the firm’s expert tax and legal team, including professionals qualified as both solicitors in England and Wales and Spanish abogados, combining deep cross-border expertise with practical insight.

The updated guide explains in clear terms how the Beckham Law can allow eligible newcomers to Spain to be taxed as non-Spanish tax residents for a period of up to six years, meaning Spanish taxation generally applies only to Spanish-source income and assets. It also covers the key residence rules, including the 183-day test and the center-of-economic-interests test, so readers can better understand when Spanish tax residence may arise.

• Key points covered:
  • • • What the Beckham Law is and how it works for people moving to Spain.
      • The main tax benefits, including the treatment of foreign income and the applicable tax rates on Spanish income.
      • The enhancements introduced by the Spanish Start-Up Law, including broader access for digital nomads, highly qualified professionals, entrepreneurs, and researchers.
      • The extension of the regime to certain family members, including spouses and children under 25, subject to conditions.
      • Who can apply, including employees, company directors, digital nomads and entrepreneurs.

For anyone planning a move to Spain, the guide offers a practical and highly relevant overview of one of the most attractive tax regimes available to international professionals. It is especially useful for executives, remote workers, entrepreneurs, and families seeking clarity on how to structure their relocation efficiently and compliantly.

If you are considering moving to Spain, the Beckham Law may offer significant tax advantages — and Scornik Gerstein LLP is ready to guide you through every step with trusted cross-border expertise.