🇪🇸 LEY BECKHAM (INBOUND ASSIGNEES)
Spain — Special Tax Regime
Status
Active
Effective From
Jan 1, 2005
📋 DETAILS
Summary
Special tax regime for inbound workers allowing non-resident taxation at 24% flat rate on Spanish-source income up to EUR 600,000.
Eligibility
Must not have been Spanish tax resident in prior 5 years. Must move to Spain due to employment contract or company director role.
Benefits
24% flat rate on Spanish-source employment income up to EUR 600,000 (47% on excess). Foreign-source income (except employment) generally not taxed. Wealth tax exemption on non-Spanish assets.
Requirements
Must obtain new employment in Spain or be appointed company director.
Limitations
Only covers employment income. Capital gains from Spanish sources taxed at savings rates.
Income Types Covered
Employment income, director fees
Duration Details
Year of arrival + 5 following years
💰 FINANCIAL
Flat Rate
24.0%
Duration
6 years
Prior Non-Residency Required
5 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
47.0%
Corporate Tax
25.0%
IVA
21.0%
Capital Gains
28.0%
Treaty Count
96
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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