What is normally known as the Beckham Law – also known as the Impatriates Law – is technically known as “régimen especial de los trabajadores desplazados a territorio
español” (the special regime for workers posted to Spanish territory).
This special tax regime is mainly regulated in article 93 of the Personal Income Tax Law and articles 113 to 120 of its Regulations and whose last legal modification took place in 2023, without prejudice to the modification introduced by the 7th Additional Provision of Law 7/2024 of 20 December 2024.
This regime, which is optional, applies to workers, professionals, entrepreneurs and investors who have moved to Spanish territory and who, as a result of their move to Spain, acquire tax residence in Spain (they are therefore IRPF taxpayers) and who 2 are allowed to pay IRPF tax in accordance with the rules of the Non-Resident Income Tax (IRNR), provided that certain circumstances are met.