Beckham Law Spain: Relocation Questions for Founders

1. Understand what the regime covers

The official Spanish tax guidance describes an optional special regime for qualifying people who become tax resident following a move to Spain. It retains their IRPF taxpayer status while applying special non-resident tax rules. This is not a blanket exemption for foreign income.

The regime can apply for the tax year in which residence is acquired and the following five tax years, subject to conditions. The official manual linked below concerns the 2025 tax year; confirm the rules for the actual relocation year.

Source: Agencia Tributaria: special regime, 2025 IRPF manual

2. Ask an adviser to confirm eligibility and filing dates

Provide your prior residence history, move date, employment or business arrangements, company-director interests and social-security documentation. Ask which category applies and which conditions or exceptions matter.

Obtain the exact Modelo 149 filing deadline and supporting-document list for the individual situation. Do not substitute the offer-signing date for the legally relevant trigger.

3. Request two personalised calculations

Ask for the ordinary resident treatment and the special-regime treatment for the same income, tax year and family circumstances. Include equity, foreign income and social contributions where relevant. Compare final liabilities and cash timing, not just a marginal rate.

The previous generic savings and net-pay examples have been removed because they did not establish the assumptions needed for a reliable comparison. No tax saving is promised on this page.

4. Keep the employer budget independent

A candidate’s personal tax election does not replace the company’s payroll calculation. Model gross compensation, employer contributions and benefits separately. Do not describe gross less one headline income-tax rate as take-home pay.

For a Spain versus Ireland relocation, have advisers check both the Spanish regime and Irish SARP. Neither automatically applies to every international hire.

5. Use a conditional offer conversation

Explain that a regime may be relevant, provide the official reference and offer time for independent advice. Record gross compensation in the offer and avoid guaranteeing net pay or eligibility.

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