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"The Beckham Law 2.0 Attracts Expatriates and Digital Nomads from Around the World to Spain"

Playa de la Barceloneta, Barcelona.

In December 2023, Spanish regulations were amended, renewing the well-known Beckham Law, strengthening Spain as the primary destination in Southern Europe ahead of neighbors like Portugal or Italy, which had previously held favored positions.

With the introduced innovations, this Beckham 2.0 regime allows individuals relocating to Spain under certain requirements to apply the Beckham Law, providing significant tax benefits to foreigners arriving in Spain.

The two main innovations are:

  • Expansion of the cases in which the special tax regime can be requested: individuals relocating to Spain as digital nomads, entrepreneurs, professionals, trainers, family members, etc., provided they meet the required criteria.

  • Reduction of the residency requirement in Spain prior to relocation from 10 to 5 years.

With the implementation of this modification, the following cases of individuals relocated to Spain can benefit from this special tax regime:

- Commencement of employment with a Spanish employer

- Assignment to Spain of an employee of a foreign company

- Digital nomads / Teleworkers

- Establishment of a company in Spain

- Entrepreneurial activity

- Professionals providing services to startups from Spain

- Conducting training and research activities in Spain

- Family members of Beckham applicants can also benefit from the regime.

The deadline to apply for the application of this special tax regime will be 6 months from the start of the activity in Spanish territory.

Carlos Gey, Managing Lawyer of Legal Angels, specialized in international taxation, stated:

"Unlike what is happening in other countries in our surrounding environment such as Portugal, Italy, or the Netherlands, which are cutting back measures to attract foreigners, Spain chooses with this modification to facilitate and expand the special regime and to bet on attracting foreign talent and promoting the return home of those Spaniards who are expatriates.

In our office, we have noticed a significant increase in Beckham Law requests since the announcement of this measure, making our clients' plans to move to Spain under the umbrella of this new tax benefit a reality.

Thus, Spain is no longer just a favorite destination in Southern Europe for its climate and quality of life, but now also for its tax benefits"


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