Beckham Regime Amendment 2.0

In June 2021 the Government approved the preliminary draft of the so-called Start-ups Law, which introduces substantial amendments to the special tax regime for impatriates (or “Beckham Law).

These amendments significantly improve access to this regime.

In December 1, 2022, the Spanish Parliament approved the final text of the law. However, it is pending the publication in the Official Spanish Gazette.



The period of non-tax residence in Spain before relocation has been reduced from 10 to 5 years.

However, it should be noted that the extension to 11-year period of “Beckham law” regime has not been finally implemented. Thus, the 6-year period continues to be the governing timing rule. 


Entrepreneurial activity. The option for this regime has been broaden to those who carrying out an entrepreneurial activity in Spain. In other words, it firstly opens the door to those qualifying for self-employment status as well as entrepreneurs.

The future regulations would determine what is considered an entrepreneurial activity and the determination of activities with innovative and/or of special economic interest. To this end a favourable approval form the Ministry of Economy would be required.

Highly qualified professionals. The requirements in this respect are still pending to be determined.

Tele-working. The regime is extended to individuals moving into Spain, in order to work from home (known as “digital nomads”) as long as they also benefit from the new visa for international tele-working, approved by said Start-ups Law.

It can be granted to employees of foreign corporations. Moreover, professionals working for foreign corporations with a threshold of 20% for Spanish companies.

This visa would be valid for 3-year period. Moreover, it must be proved, among other requirements, the existence of employment for at least three months.  Also, documentation must justify work could be carried out remotely.

Managers. The limit of shareholding in the employer´s company for the managers would be no longer applicable. Nonetheless, the current thresholds are maintained for the managers of the entities holding “passive” assets (financial or real state).


In terms of taxation, worldwide professional or work income would be taxed at 24% up to EUR 600,000. If exceeding said limit the tax rate would increase to 47%


One of the main advantages is that the spouse and children under 25 (or disabled of any age) of the “Beckham Law” beneficiary would also be able to benefit from the Beckham regime.

However, its potential implementation must be analyzed into detail. In this regard, it should be noted that work/professional/passive income of other family members must be lower than income of the person enabling the application of this tax regime.


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