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Beckham Law optimisation
The Special Expat Tax Regime ("Beckham Law") allows qualifying inbound expats to pay a flat 24% on Spanish-source income up to €600,000 — for up to six years. The application window is six months from establishing tax residency. Miss it and you cannot apply later.
What is included
- Eligibility assessment against the most recent legal commentary
- Modelo 149 application filed inside the 6-month window
- Annual modelo 151 filings for the duration of the regime
- Coordination with your home-jurisdiction adviser to avoid treaty conflicts
- Exit planning before the 6-year window closes