Beckham Law 2.0 attracts expatriates and digital nomads to Spain from around the world
Archive article, published in 2024. Its content reflects the context at that time.
Barceloneta beach, Barcelona.
In December 2023, Spanish legislation was amended to renew the well-known Beckham Law, strengthening Spain’s position as a leading destination in southern Europe, ahead of neighbouring countries such as Portugal and Italy, which had previously been favourites.
With the changes introduced, this Beckham 2.0 regime allows people who move to Spain and meet certain requirements to apply for the Beckham Law, bringing significant tax benefits to foreign nationals arriving in Spain.
The two main changes are:
An expansion of the circumstances in which the special tax regime may be requested: people moving to Spain as digital nomads, entrepreneurs, professionals, trainers, family members and others, provided they meet the applicable requirements.
A reduction from 10 to 5 years in the period during which applicants must not have been resident in Spain before their move.
Following this amendment, the special tax regime may be available to people moving to Spain in the following circumstances:
- Starting employment with a Spanish employer.
- Being assigned to Spain as an employee of a foreign company.
- Digital nomads / remote workers.
- Incorporating a company in Spain.
- Entrepreneurial activity.
- Professionals providing services to startups from Spain.
- Training and research activities in Spain.
- Family members of Beckham Law applicants may also benefit from the regime.
The deadline to apply for this special tax regime is six months from the start of activity in Spanish territory.
Carlos Gey, Managing Lawyer at Legal Angels and an international tax specialist:
“Unlike neighbouring countries such as Portugal, Italy or the Netherlands, which are reducing incentives to attract foreign nationals, Spain has chosen to make its special regime more accessible and expand its scope, attracting international talent and encouraging expatriate Spaniards to return home.
Since the measure was announced, our firm has seen a substantial increase in Beckham Law applications, helping clients turn their plans to move to Spain into reality under this new tax benefit.
Spain is therefore a favourite destination in southern Europe not only for its climate and quality of life, but now also for its tax advantages.”