Jurisdiction Intelligence — Spain
Spain offers some of the most compelling tax structures available to relocating individuals — but only when applied with precision. Missed deadlines, incorrect visa categories, and unprotected foreign entities cost clients €5,000–€25,000+ annually.
Beckham Law Rate
24%
flat up to €600k
Standard Top Rate
47%
progressive
Beckham Duration
6 years
from year of residency
NLV Income Threshold
€2,402
per month (2026)
The Beckham Law grants qualifying expats a 24% flat tax rate on Spanish-sourced employment income up to €600,000 — versus the standard progressive rate which reaches 47% above €60,000. The regime lasts 6 consecutive tax years.
Application must be filed via Modelo 149 within 6 months of obtaining a Spanish Social Security number. This deadline is strictly enforced — missing it permanently forfeits eligibility.
Failure to file within 6 months of Social Security registration permanently forfeits Beckham Law eligibility. The annualised cost of this error: €5,000–€25,000+ in excess taxes.
Exclusions
183-day rule: spending more than 183 days per year in Spain establishes tax residency
Economic centre: principal base of economic activity or interests located in Spain
Family ties: spouse or minor children habitually resident in Spain
Treaty Relief
Double-tax treaties with UK and USA available — requires correctly structured entities and active filing
Key Risk
Treaty relief is not automatic — incorrect entity structure or filing failure voids protection
The Non-Lucrative Visa (NLV) provides full Spanish residency for individuals with sufficient passive income. No active employment in Spain is permitted under this category.
Monthly Income Required
€2,402
Annual Minimum
€28,824
Per Family Member
€601/mo
Work Permitted
No
Accepted Income Sources
Renewal Schedule
Annual for first 2 years, biannual thereafter
IBI (Municipal Property Tax)
Annual municipal property tax — 0.4–1.1% of cadastral value
IRNR — Non-Resident Rental
24% on gross rental income
Capital Gains Tax
19–26% on disposal proceeds
Imputed Income Tax
Non-residents who own Spanish property but do not rent it are taxed on 1.1% (or 2%) of cadastral value as imputed income
FEIE (2026 estimate)
~$130,000 exclusion on foreign earned income
FBAR Threshold
$10,000 aggregate in foreign accounts — FinCEN 114 mandatory
Dual Filing
US citizens must file a US tax return regardless of Spanish Beckham Law status
FATCA
Applicable to US persons with foreign financial accounts exceeding $50,000
US citizen relocation to Spain involves conflicting treaty positions, FBAR exposure, FATCA obligations, and potential dual-taxation — this complexity exceeds standard advisory scope.
Request Partner ReviewSubmit your intake form and receive a full personalised structural assessment — Beckham Law eligibility, visa route analysis, and entity recommendations — within 48 hours.