The Beckham regime: what it solves for a move to Mallorca, and what it does not

Is this you?

• You are relocating to Mallorca with an employment contract, a posting letter, or a remote job for a foreign employer.
• You are being appointed director of a Spanish company, or starting an activity classed as entrepreneurial.
• You are retiring or moving as an investor, and want to know whether the regime is available at all. Usually it is not.

What Spanish law requires

The regime is in article 93 of the Spanish personal income tax act. The first condition is not having been tax resident in Spain during the five tax years before the move.

The second is a qualifying reason for the move: an employment contract with a Spanish employer or a posting from a foreign one, including remote work; appointment as a director, subject to a shareholding limit for asset-holding companies; an entrepreneurial activity; or highly qualified services to start-ups and research activity. The regime extends to the spouse and to children under twenty-five, subject to their own conditions.

Employment income is taxed at 24% up to 600,000 euros a year and 47% above. All employment income earned while the regime applies is deemed Spanish-source, wherever the work is done. Other foreign income falls outside Spanish tax. Wealth tax is limited to Spanish assets, and the foreign assets return, Tax Form 720, is not required.

The election is made on Tax Form 149 within six months of registration with Spanish social security, or of the start of the activity. Missing that deadline cannot be remedied. The annual return is Tax Form 151. Once waived, the regime cannot be claimed again.

The point that causes most difficulty with Germany and Switzerland: the Spanish tax authorities take the view that someone under this regime is not a treaty resident of Spain. If your country of departure still treats you as resident under its own rules, the treaty tie-breaker may be unavailable, with a real risk of double taxation on income from third countries. The analysis has to be done on both sides.

What we do

• Eligibility check before you move, in writing, including the five-year test and the qualifying reason.
• Coordination with your adviser at home on the departure rules of your country, in particular tests based on available accommodation and centre of vital interests.
• Timing of the move and of the purchase of a home on the island: the day residence starts, the 183-day count, and gains in your portfolio that may be worth realising before or after.
• Filing of the Tax Form 149 election within the six-month window, and of the extension to spouse and children.
• Preparation of the annual Tax Form 151, and of the wealth tax return on Spanish assets where it applies.

What we need from you

Send these by email or through the secure link we give you after the first call. We tell you exactly what is missing.

• Your employment contract, posting letter or director appointment, with the start date.
• Proof of the date of registration with Spanish social security, or of the start of the activity.
• Tax residence history for the last five years.
• For the family extension: the same for your spouse, and the birth certificates of children under twenty-five.
• A summary of your foreign income and assets, so we can model the treaty position.

Deadlines

Frequently asked questions

Sources: Article 93 of the personal income tax act (Ley 35/2006); Ley 28/2022 on the promotion of the start-up ecosystem; Orden HFP/1338/2023 of 13 December on Tax Forms 149 and 151.

This page is general information and reflects the rules in force on the date shown. It is not advice and does not replace an assessment of your own case. Last reviewed: 18 September 2026.