The well-known Beckham Law, named after the footballer for whom it is said to have been created, applies to you if you are a worker posted to Spanish territory so, consequently, you acquire your tax residence in Spain. In general, although you should be a taxpayer for Personal Income Tax (IRPF), you can opt to be taxed under the very advantageous rules of the special income tax regime for non-residents (IRNR), provided that a number of conditions are met:

1. If you are a worker, professional, entrepreneur or investor moving to Spanish territory you can opt for the Beckham Law:
   • If you have not been resident in Spain during the 5 previous tax periods (this situation applies from 1 January 2023) to which you have moved to Spanish territory, and
   • If you are moving to Spain for a period of two years (this situation applies from 1 January 2023), as a consequence of:
     • an employment contract, with which you start an employment or statutory relationship with your employer in Spain. Either when the posting is ordered by your employer and there is a letter of posting from your employer or, when the posting has not been ordered by your employer and you carry out the activity remotely, through the exclusive use of computer, telematic and telecommunication means (in the case of digital nomads working for an employer), or
     • If you acquire the status of administrator of an entity, or
     • If you carry out in Spain an economic activity classified as an entrepreneurial activity, or
     • if you carry out an economic activity in Spain as a highly qualified professional, providing services for a start-up company, or for one carrying out training, research, development or innovation activities.
   • If, as a posted worker, you do not earn income in Spain through a permanent establishment in Spanish territory, unless you carry out entrepreneurial or highly qualified professional activities, which will entitle you to benefit from the special regime.
2. Your family members travelling to Spain can also opt to be taxed very advantageously under the Beckham Law – your spouse, children under the age of 25 or of any age in the case of disability, provided that the following conditions are met:
   • Your family members move to Spanish territory together with you, or at a later time, provided that the tax period in which the special regime is applicable has not ended, and
   • Your family members acquire residence in Spain, and
   • Your family members have not been resident in Spain during the 5 tax periods prior to the one in which the move to Spanish territory takes place, and
   • Your family members do not obtain income through a permanent location in Spanish territory, and
   • That the sum of the taxable income of your family members is less than your taxable income.

If you are a posted worker to Malaga or Spain, whether you are a highly qualified worker, or a digital nomad (international teleworker), or in general a worker posted by your company to Spain, do not hesitate to contact Pérez Parras Economists and Lawyers in Malaga and Nerja so that we can advise you on whether you can take advantage of the Beckham Law, as it will bring you extraordinary tax benefits in Spain. We are a team of lawyers specialised in international taxation (Beckham Law, Non-Resident Income Tax (IRNR), spanish model 720, Wealth Tax, etc), bilingual and experts in Immigration Law.