Beckham Law advisor in Marbella 2026: 24% flat tax + Andalucía 0% wealth tax — the premium Costa del Sol tax formula

Beckham Law advisor in Marbella: flat 24% income tax for 6 years, Andalucía 0% wealth tax, no taxation of worldwide income. The HNW combination of the Costa del Sol. English, German, Russian service.

Assess my Beckham Law position in Marbella

The problem

Marbella combines the appeal of the Costa del Sol with one of the most advantageous fiscal positions in Spain: Andalucía's 100% wealth tax exemption combined with the Beckham Law for qualifying new arrivals. Yet many high-net-worth expats who relocate to Marbella fail to optimise this combination: they arrive without having coordinated their exit from their home country's tax system, miss the mandatory 6-month window to file the Modelo 149, or do not realise that their main income sources — foreign company dividends, income from UK or German clients, returns from Swiss investment portfolios — are completely exempt from Spanish income tax during the Beckham period. The result is a tax bill materially higher than what Spanish law requires.

Our solution

BMC advises expats, digital nomads, executives and HNW residents in Marbella and on the Costa del Sol on the Beckham Law in Andalucía: eligibility assessment, Modelo 149 filing, home-country exit coordination, annual Modelo 151 management, and wealth tax planning under Andalucía's 0% regional IP and the national ITSGF. We attend in English, Spanish, German and Russian.

Process

How we do it

1

Eligibility assessment and Marbella tax saving analysis

We assess whether you meet the Beckham Law requirements as reformed by the 2022 Startup Act: not a Spanish tax resident in the previous 5 years, qualifying under an eligible category (transferred employee, remote worker for foreign employer, entrepreneur, company administrator, highly qualified professional). We then model the tax saving in Marbella, taking into account Andalucía's 100% wealth tax exemption and the potential ITSGF on Spanish assets above €3 million.

2

Home-country exit coordination

For expats relocating to Marbella from the UK, Germany, Russia or the Nordic countries, coordinating the exit from the home country's tax system is critical before the Beckham period begins. We manage the tax residence deregistration, analyse exit tax implications (UK CGT exit, German § 6 AStG Wegzugsteuer, Dutch emigration tax), apply the relevant double tax treaty and optimise the Marbella move timeline.

3

Beckham Law application (Modelo 149)

We prepare and submit the Modelo 149 to the AEAT within the 6-month window from Social Security registration. For clients in Marbella who are simultaneously processing a digital nomad visa or non-lucrative visa, we coordinate both processes to ensure neither the immigration nor the tax deadline is missed.

4

Annual Modelo 151 management and wealth tax planning

During the 6 years of the regime, we file the annual Modelo 151 (expatriate income tax return) and advise on wealth planning under Andalucía's 100% IP exemption: though the regional exemption eliminates Andalucía's IP, the national ITSGF can still apply on net Spanish assets above €3M. For Marbella residents with high-value properties on the Golden Mile or in La Zagaleta, this analysis is material.

5

Transition to standard IRPF and end-of-regime planning

In year 5 of the Beckham period, we begin the transition to ordinary IRPF resident status. Andalucía's IRPF tariff is competitive for higher income levels. We advise on asset restructuring before the regime ends, timing of equity events relative to the Beckham end date, and the optimal income and asset structure for the post-Beckham years in Marbella.

24%
Beckham Law flat income tax on Spanish-source income up to €600k
0%
Andalucía regional wealth tax exemption (100% bonificación 2026)
6 years
Maximum duration of the Beckham regime (arrival year + 5 subsequent)
6 months
Mandatory Modelo 149 filing window — cannot be extended

I spent 12 years running a private investment fund from London. When I decided to move to Marbella, BMC coordinated my UK exit with my London advisors, applied for my digital nomad visa and filed the Beckham Law application within the deadline. In my first year in Marbella I paid 24% on my Spanish-source income and zero wealth tax on my Sierra Blanca property. The combination has saved me more than €150,000 in the first two years alone.

Charles Whitmore Private investor, London / Marbella

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Beckham Law advisor in Marbella: the fiscal formula that is drawing high earners to the Costa del Sol

Marbella has always been one of Europe’s most desirable addresses. In the last decade, it has added something new to its appeal: a fiscal environment that, for qualifying international arrivals, rivals anywhere on the continent.

The formula is elegant:

Beckham Law (Article 93 IRPF) → flat 24% income tax on Spanish-source income (versus a top marginal rate of 47% under standard IRPF) for up to 6 years, with complete exemption from Spanish tax on foreign-source income throughout the period.

Andalucía 0% Wealth Tax → the Junta de Andalucía’s 100% exemption on the regional Impuesto sobre el Patrimonio applies equally to Marbella residents, eliminating the regional wealth tax on all Spanish assets regardless of value.

Combined, these two rules mean that a qualifying international professional in Marbella pays 24% Spanish income tax only on what they earn in Spain, pays zero Spanish regional wealth tax, and owes nothing to Spain on their global income — dividends from foreign companies, rental income from their UK flat, returns from a Swiss investment account, fees from German clients. All of it, legally exempt.

BMC manages the Beckham Law for Marbella clients from our office in the city, coordinating with advisors in the UK, Germany, the US, Russia and other key source countries to ensure the transition to Marbella is optimised from both an immigration and tax perspective.

Who is the Marbella Beckham Law candidate?

The typical Beckham Law profile in Marbella differs from the corporate executive profile that dominates in Madrid:

Madrid Beckham profile → multinational executive, investment banker, PE partner, international law firm associate — income predominantly from a Spanish employer, large organisation.

Marbella Beckham profile → digital nomad in tech or finance; independent consultant with European or global clients; entrepreneur running a foreign company remotely; family office principal with passive income from foreign investments; early retiree with pension and portfolio income from home country; director of a Spanish company who also has significant foreign income.

For the Marbella profile, the Beckham Law’s foreign-source income exemption is typically the most valuable element — because the primary income source is outside Spain.

The digital nomad + Beckham Law combination: Marbella’s winning formula

Since the Startup Act 2022 extended the Beckham Law to remote workers, Marbella has become one of Spain’s top destinations for the premium digital nomad:

Step 1: Apply for the digital nomad visa at your home country’s Spanish consulate (requires income ≥200% Spanish minimum wage, foreign employer, clean criminal record)

Step 2: Arrive in Marbella, register with Social Security and the padron (census)

Step 3: Within 6 months of Social Security registration, file the Modelo 149 Beckham Law application

The result: legal right to live in Marbella + flat 24% Spanish income tax + complete exemption on income from your foreign employer + 0% Andalucía wealth tax

BMC manages steps 1 through 3 as a single, coordinated process. This is important because both processes share the Social Security registration event as a trigger — and missing the Beckham 6-month window is irreversible.

How much does the Beckham Law save in Marbella? Real calculations

Remote technology professional: €200,000/year from UK employer

Standard IRPF (Andalucía)Beckham Law
Income from UK employerTaxable in Spain (worldwide income)Exempt (foreign-source)
Incidental Spanish income—24%
Effective tax on €200k≈€80,000–€88,000≈€0–€5,000
Annual saving≈€80,000–€88,000

Independent consultant: €300,000/year (€200k from German clients, €100k from Spanish client)

Standard IRPF (Andalucía)Beckham Law
German client income (€200k)Taxable as worldwide incomeExempt (foreign-source)
Spanish client income (€100k)Taxable24% → €24,000
Effective tax on €300k≈€126,000€24,000
Annual saving≈€102,000

Senior executive: €400,000/year from Spanish company

Standard IRPF (Andalucía)Beckham Law
Salary from Spanish employerProgressive IRPF24%
Effective rate on €400k≈43% → €172,00024% → €96,000
Annual saving≈€76,000

Andalucía wealth tax: why Marbella stands equal to Madrid

The wealth tax comparison between Marbella and Madrid is straightforward:

Marbella (Andalucía)Madrid
Regional wealth tax0% (100% exemption)0% (100% exemption)
National ITSGF (if net Spanish assets > €3M)AppliesApplies
Under Beckham Law, assets countedSpanish assets onlySpanish assets only

Both cities offer identical fiscal treatment at the wealth tax level. The choice between Marbella and Madrid is a lifestyle and professional choice, not a fiscal one.

Planning for Marbella’s ITSGF: the high-value property consideration

The Golden Mile, La Zagaleta, Sierra Blanca and Nueva Andalucía are home to some of the most valuable private residential real estate in Spain. For Marbella Beckham Law beneficiaries who own or acquire property in these areas, the ITSGF is a real consideration:

  • Property value: €5M, mortgage: €1.5M, net Spanish real estate: €3.5M
  • Less personal exemption: €700k
  • ITSGF base: €2.8M at 1.7% = approximately €47,600/year

This cost can often be managed through appropriate ownership structures — holding a Marbella property through a Spanish or non-Spanish vehicle may change the IP and ITSGF analysis. BMC advises on the property ownership structure before purchase, not after. Once the property is in personal name and the ITSGF base is set, restructuring is costly.

BMC Marbella office: Beckham Law consultations

BMC — Blue Mountain Asesores Av. Ricardo Soriano 72, 29601 Marbella

In-person appointments available Monday to Friday. Video consultation available for clients considering relocating to Marbella who are not yet in Spain. We attend in English, Spanish, German and Russian.

The initial Beckham Law consultation covers: eligibility verification, tax saving modelling (income tax + wealth tax), identification of home-country exit tax issues, and a step-by-step plan for the Marbella relocation process.

What comes next

FAQ

Frequently asked questions

Yes. Andalucía (the regional government that covers Marbella and the Costa del Sol) has approved a 100% wealth tax exemption on the regional Impuesto sobre el Patrimonio — identical to the Comunidad de Madrid's 100% exemption. In 2026, residents in Marbella under the Beckham Law pay zero Andalucía regional wealth tax on their Spanish assets, regardless of value. The only wealth-based tax that can apply is the national ITSGF (Impuesto Temporal de Solidaridad de las Grandes Fortunas), which applies on net Spanish assets above €3 million. This cannot be eliminated by any regional government. For Beckham Law beneficiaries in Marbella, only assets located in Spain count for ITSGF purposes — significant Spanish property (a Golden Mile villa, for example) may bring a taxpayer into ITSGF territory, but a foreign investment portfolio, foreign real estate and foreign bank accounts are excluded from the ITSGF base during the Beckham period.
Yes — and this is one of the most valuable combinations available in Spain in 2026. The 2022 Startup Act extended the Beckham Law to include remote workers who work for a non-Spanish employer from Spanish territory. This means a software engineer, consultant, financial analyst or creative professional who moves to Marbella and works remotely for a UK or German company can: (1) pay only 24% Spanish income tax on their Spanish-source income; (2) pay zero Spanish income tax on the income from the UK or German employer (foreign-source income under Beckham); (3) not be required to file the Modelo 720 or Modelo 721 (overseas assets declarations) during the regime; and (4) benefit from Andalucía's 0% wealth tax on their Spanish assets. The practical implication is that a remote worker earning €200,000/year from a foreign employer and living in Marbella could pay as little as a few thousand euros in Spanish income tax annually — all legally.
Under the Beckham Law, only Spanish-source income enters the Spanish tax base (taxed at a flat 24%). All foreign-source income is completely exempt from Spanish income tax during the regime period. Exempt foreign-source income typically includes: salary or fees from an employer or clients established outside Spain; dividends from foreign companies; capital gains on foreign shares or assets sold; income from foreign real estate (rents from a UK property, for example); returns from foreign investment accounts (a Swiss portfolio, a US brokerage account); foreign pension income; and foreign business profits. This exemption is what makes the Beckham Law so particularly valuable for Marbella residents — many of whom have their main income sources in their home country (UK, Germany, Russia, US) and their Spanish costs covered by Spanish-source income or savings.
The ITSGF is the one wealth tax that cannot be avoided through regional exemptions — it applies at the national level on net Spanish assets above €3 million. For a Marbella resident under the Beckham Law who owns a villa on the Golden Mile valued at €5 million with a €1.5M Spanish mortgage: net Spanish real estate = €3.5M. After deducting the €700,000 personal exemption, the ITSGF base is €2.8M, at a rate of approximately 1.7%, resulting in roughly €48,000 per year. This is a real cost that must be factored into the total Marbella Beckham Law analysis. However, if the same person also holds a €10M foreign investment portfolio, that €10M does not enter the ITSGF calculation under Beckham Law rules — only the €3.5M Spanish property does. BMC models the exact ITSGF for every client profile before the Beckham period begins.
There is no minimum income threshold for the Beckham Law under the 2022 Startup Act — the question is simply whether the flat 24% rate is lower than what you would pay under standard IRPF on the same income. In Andalucía, the combined state and regional IRPF effective rate starts becoming materially higher than 24% at around €35,000–€40,000 per year of taxable income. For most international professionals relocating to Marbella, the income levels involved make the Beckham Law highly advantageous: at €100,000/year, the saving is approximately €11,000–€14,000 per year; at €200,000/year, approximately €40,000–€45,000 per year; at €300,000/year, approximately €66,000–€75,000 per year. These figures assume the income is all Spanish-source — if part of the income is foreign-source (which for many Marbella expats it is), the saving is even greater.
From a purely fiscal standpoint, Marbella (Andalucía) and Madrid offer identical Beckham Law treatment: flat 24% income tax and 100% regional wealth tax exemption. The differences are contextual and lifestyle-driven: Marbella offers Costa del Sol climate, international community, luxury real estate, leisure infrastructure and a pace of life that Madrid cannot match. For the digital nomad or independent entrepreneur profile — the person whose income derives primarily from foreign sources and who can work from anywhere — Marbella may be the optimal combination: maximum fiscal advantage (Beckham + Andalucía 0% IP) in the setting they prefer. For the corporate executive whose career requires being embedded in Madrid's financial or legal ecosystem, Madrid is the natural choice. BMC advises both profiles and has offices in both cities.
Yes. The Beckham Law imposes no restrictions based on nationality. Any individual who meets the eligibility criteria — not a Spanish tax resident in the previous 5 tax years, qualifying under an eligible category — can apply for the regime regardless of nationality. For Russian nationals: the main practical consideration is the immigration side (obtaining the appropriate Spanish residency authorisation, typically an NLV or autonomous work authorisation, given that EU citizenship is not available), and documenting financial means through banking channels that comply with sanctions regulations. For Ukrainian nationals with temporary protection in Spain: they may be eligible for the Beckham Law if they meet the eligibility criteria. BMC advises on a case-by-case basis and attends in Russian.

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