Beckham Law Málaga: 24% income tax for tech executives and international professionals on the Costa del Sol

Málaga has undergone a remarkable transformation into one of Spain's most dynamic tech and creative hubs, hosting major offices from Google, Oracle, Ericsson and dozens of international companies. This transformation has attracted a growing wave of senior tech professionals, creative directors and international executives who are relocating to the Costa del Sol. However, many of these professionals either fail to apply for Spain's Beckham Law within the mandatory six-month window, or do not coordinate their relocation with a thorough pre-arrival tax plan that addresses exit tax in their home country. The result is significantly higher tax bills than the law requires.

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Why BM Consulting

Specialised advice and personal service

BMC advises professionals and executives relocating to Málaga and the Costa del Sol on every aspect of the Beckham Law: eligibility assessment, the application process with the AEAT, coordination with home-country advisors on exit tax implications, and annual management of the special regime filings for the full five-year duration. We have a physical office in Málaga to provide in-person service alongside our remote advisory offer.

  • The Beckham Law provides a flat 24% income tax rate on Spanish-source income up to €600,000 for up to five years.

  • Andalusia exempts 100% of the regional wealth tax — the same as Madrid and more favourable than Valencia or the Canary Islands.

  • The ITSGF (Solidarity Tax on Large Fortunes) applies on Spanish net assets above €3 million — BMC analyses exposure before the Beckham period.

  • BMC has a physical office in Málaga for in-person service alongside fully remote advice.

How we work

From first contact to case completion

  1. Eligibility assessment

    We analyse your situation against the Beckham Law requirements as reformed by the 2023 Startup Act: you must not have been a Spanish tax resident in the five years prior to the move, and you must qualify under one of the eligible categories — employee transferred to Spain, remote worker for a foreign company, entrepreneur, director of a Spanish company, or highly qualified professional. For the tech executive profile common in Málaga, we also evaluate eligibility as a highly qualified professional in an R&D or certified innovation entity.

  2. Pre-arrival fiscal planning

    Before you officially become a Spanish tax resident, we advise on timing decisions: the date of your official move, exit tax implications in your home country (particularly for UK, US and German nationals), treatment of equity compensation plans under the applicable double tax treaty, and the optimal structuring of your income from day one of Spanish residency.

  3. Beckham Law application (modelo 149)

    We prepare and submit the Beckham Law application to the AEAT using the official modelo 149, within the six-month window from Social Security registration. We manage all AEAT correspondence until formal approval is received and advise your Spanish employer on the correct withholding rate to apply.

  4. Annual filing and ongoing management

    For the full duration of the regime, we prepare and submit your annual income tax return under the special expatriate regime (modelo 151), advise on the treatment of equity compensation and foreign dividends, and conduct an annual review to ensure the regime remains optimal for your profile.

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The problem

Málaga has undergone a remarkable transformation into one of Spain's most dynamic tech and creative hubs, hosting major offices from Google, Oracle, Ericsson and dozens of international companies. This transformation has attracted a growing wave of senior tech professionals, creative directors and international executives who are relocating to the Costa del Sol. However, many of these professionals either fail to apply for Spain's Beckham Law within the mandatory six-month window, or do not coordinate their relocation with a thorough pre-arrival tax plan that addresses exit tax in their home country. The result is significantly higher tax bills than the law requires.

Our solution

BMC advises professionals and executives relocating to Málaga and the Costa del Sol on every aspect of the Beckham Law: eligibility assessment, the application process with the AEAT, coordination with home-country advisors on exit tax implications, and annual management of the special regime filings for the full five-year duration. We have a physical office in Málaga to provide in-person service alongside our remote advisory offer.

Process

How we do it

1

Eligibility assessment

We analyse your situation against the Beckham Law requirements as reformed by the 2023 Startup Act: you must not have been a Spanish tax resident in the five years prior to the move, and you must qualify under one of the eligible categories — employee transferred to Spain, remote worker for a foreign company, entrepreneur, director of a Spanish company, or highly qualified professional. For the tech executive profile common in Málaga, we also evaluate eligibility as a highly qualified professional in an R&D or certified innovation entity.

2

Pre-arrival fiscal planning

Before you officially become a Spanish tax resident, we advise on timing decisions: the date of your official move, exit tax implications in your home country (particularly for UK, US and German nationals), treatment of equity compensation plans under the applicable double tax treaty, and the optimal structuring of your income from day one of Spanish residency.

3

Beckham Law application (modelo 149)

We prepare and submit the Beckham Law application to the AEAT using the official modelo 149, within the six-month window from Social Security registration. We manage all AEAT correspondence until formal approval is received and advise your Spanish employer on the correct withholding rate to apply.

4

Annual filing and ongoing management

For the full duration of the regime, we prepare and submit your annual income tax return under the special expatriate regime (modelo 151), advise on the treatment of equity compensation and foreign dividends, and conduct an annual review to ensure the regime remains optimal for your profile.

24%
Beckham Law flat rate on Spanish-source income up to €600k
100%
Wealth tax exemption in Andalusia (regional portion)
5 years
Maximum duration of the special expatriate regime
6 months
Application window from Social Security registration

I relocated from London to Málaga to lead engineering at a multinational's new Costa del Sol office. BMC coordinated with my UK advisors on the exit tax position, submitted the Beckham Law application within three months of my Social Security registration, and structured the treatment of my UK share options correctly from day one. The saving over the five years will be substantial.

Oliver Blackwood VP Engineering, International tech company — London / Málaga

Beckham Law in Málaga: the expatriate tax regime for the Costa del Sol’s tech capital

Málaga has become one of the most remarkable success stories in European urban transformation. From its traditional base in tourism and construction, the Costa del Sol’s capital has evolved in five years into a technology hub that rivals — and in some respects surpasses — larger Spanish cities for the quality and scale of international company presence. Google’s Málaga office, the Oracle Digital Hub, Ericsson’s R&D centre, Vodafone’s tech team and dozens of international companies have established themselves in the city, alongside a vibrant cluster of startups and creative agencies.

This transformation has attracted a growing wave of international senior professionals — tech executives, creative directors, fintech managers, UX leads — who are relocating to Málaga and the Costa del Sol. For all of them, Spain’s Beckham Law — formally the special expatriate tax regime under Article 93 of IRPF Law 35/2006 — offers the opportunity to pay a flat 24% income tax rate for up to five years.

At BMC, we have a physical office in Málaga and a team specialised in advising international professionals on the Beckham Law for the Costa del Sol and Andalusia.

Who qualifies for the Beckham Law in Málaga?

  • Tech executives relocated to Málaga offices: C-level and senior management joining Google, Oracle, Ericsson and other international companies with Málaga offices.
  • Remote workers: Employees who maintain their employment with a foreign company and transfer their residence to Málaga — whether from northern Europe, the UK or the US.
  • Creative professionals with international clients: UX designers, architects, filmmakers and other creative professionals serving principally non-Spanish clients.
  • Entrepreneurs: Founders establishing innovative companies in Málaga’s ecosystem, including the PTA (Parque Tecnológico de Andalucía).
  • Company directors: Persons holding a director role in a Spanish company without controlling shareholdings.

The six-month window: why it is critical for new tech hires

The application for the special expatriate regime must be filed within six months of Social Security registration. In the fast-moving context of tech company onboarding — where professionals sometimes relocate in a matter of weeks — the risk of missing this window is real if the HR team does not have a specific protocol for international hires.

BMC coordinates with the Global Mobility and HR teams of major tech companies in Málaga to ensure new international employees are identified and advised on the Beckham Law application from day one of employment.

Wealth tax in Andalusia: the best regional position in Spain (alongside Madrid)

Andalusia grants a 100% exemption on the regional wealth tax portion, meaning residents with assets in Andalusia pay no regional wealth tax regardless of asset value. This is the same position as Madrid, and significantly more favourable than the Comunitat Valenciana (0.25–3.5% scale) or the Canary Islands (0.25–3.12% scale).

Under the Beckham Law, the taxpayer pays wealth tax only on assets located in Spain (not worldwide assets). This combination — 100% Andalusian wealth tax exemption plus Beckham Law foreign asset exclusion — means that most international professionals who relocate to Málaga in their first years of residence face minimal wealth tax exposure.

The Solidarity Tax on Large Fortunes (ITSGF) is a state-level tax that applies on Spanish net assets above €3 million. It is not exemptable at regional level. BMC analyses ITSGF exposure before the Beckham period begins for clients with significant Spanish-based assets.

Foreign income and equity compensation under the Beckham Law in Málaga

Under the special expatriate regime, the taxpayer pays Spanish income tax only on Spanish-source income. This is especially significant for:

  • Dividends from foreign companies: Generally foreign-source income, not subject to Spanish income tax under the Beckham Law.
  • Share options and equity plans from a foreign parent: Source analysis depends on the vesting period, proportion vested while in Spain, and the applicable double tax treaty. BMC analyses each equity plan individually.
  • Pension contributions from a foreign employer: Treatment varies by treaty and plan structure.

BMC analyses each component of the client’s compensation package before the Beckham period begins to ensure maximum regime benefit and avoid unexpected tax liabilities.

How much does a tech executive in Málaga save with the Beckham Law?

For a VP of Engineering with an annual income of €200,000 relocating to Málaga:

  • Under standard IRPF (ordinary resident in Andalusia): the tax burden on €200,000 of employment income is approximately €79,000–€82,000 (effective rate of 39–41%).
  • Under the Beckham Law: the flat 24% rate gives a tax burden of €48,000.

The annual saving is approximately €31,000–€34,000, accumulating more than €155,000–€170,000 over the five-year regime.

Use our Beckham Law calculator to estimate the saving for your specific income profile. For advisory fees, see how much does applying for the Beckham Law cost.

To understand the regime in full, see what is the Beckham Law? or our complete 2026 guide. If you are also considering Marbella, see our Beckham Law in Marbella page.

BMC office in Málaga

BMC has a physical office in Málaga for in-person consultations for Costa del Sol clients. The full Beckham Law service is also available entirely remotely — video call consultations, digital document submission, and electronic AEAT filing — for clients who prefer this format.

Contact us for an initial eligibility assessment at no charge.

BMC has an office in Málaga. See our Málaga office for local support.

What comes next

FAQ

Frequently asked questions

Málaga combines three factors that make it exceptional for international professionals. First, the Beckham Law (Article 93 of IRPF Law 35/2006) provides a flat 24% income tax rate for up to five years. Second, Andalusia exempts 100% of the regional wealth tax portion — the same position as Madrid — so professionals with Spanish assets pay no regional wealth tax. Third, Málaga's tech ecosystem (Google, Oracle, Ericsson, PTA — Parque Tecnológico de Andalucía) offers genuine high-quality employment for senior international professionals. The combination of tax efficiency, employment opportunity and Mediterranean quality of life is difficult to match anywhere in Europe.
Andalusia grants a 100% exemption on the regional wealth tax portion, meaning residents with assets in Spain pay no Andalusian wealth tax regardless of asset value. Under the Beckham Law, the taxpayer is treated as a non-resident for income tax purposes and pays wealth tax only on assets located in Spain (not worldwide assets). The Solidarity Tax on Large Fortunes (ITSGF) — a state-level tax — may apply on net assets in Spain exceeding €3 million, with a scale from 1.7% to 3.5%. BMC analyses ITSGF exposure before the Beckham period begins.
As soon as possible after your Social Security registration in Spain — ideally before it happens, so the application is filed within days of registration. The six-month window is strict and the AEAT does not grant extensions. If you have been recruited and your start date is confirmed, contact BMC immediately so we can begin the eligibility assessment and have the application ready to file on or shortly after your first day. We coordinate with HR and Global Mobility teams at major tech companies in Málaga to streamline this process.
Under the special expatriate regime, you pay Spanish income tax only on Spanish-source income. Dividends from foreign companies are generally considered foreign-source income and are not subject to Spanish income tax under the Beckham Law. For equity compensation — share options or restricted stock units from a foreign parent company — the source analysis is more nuanced and depends on the vesting period, the proportion of the vesting period spent in Spain, and the applicable double tax treaty. BMC analyses each equity plan individually before you begin the Beckham period.
Yes, if the activity qualifies. Creative professionals — UX designers, architects, photographers, filmmakers, writers — who provide services principally to non-Spanish clients or employers may qualify under either the remote worker or the international freelancer pathway, depending on how they are structured. Málaga's growing creative and digital scene has attracted many such professionals who successfully apply the Beckham Law. The key documentation requirement is demonstrating that the activity is performed primarily for non-Spanish clients or employers.

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Frequently asked questions

Questions about Beckham Law in Málaga — Special Expatriate Tax Regime on the Costa del Sol

Málaga combines three factors that make it exceptional for international professionals. First, the Beckham Law (Article 93 of IRPF Law 35/2006) provides a flat 24% income tax rate for up to five years. Second, Andalusia exempts 100% of the regional wealth tax portion — the same position as Madrid — so professionals with Spanish assets pay no regional wealth tax. Third, Málaga's tech ecosystem (Google, Oracle, Ericsson, PTA — Parque Tecnológico de Andalucía) offers genuine high-quality employment for senior international professionals. The combination of tax efficiency, employment opportunity and Mediterranean quality of life is difficult to match anywhere in Europe.
Andalusia grants a 100% exemption on the regional wealth tax portion, meaning residents with assets in Spain pay no Andalusian wealth tax regardless of asset value. Under the Beckham Law, the taxpayer is treated as a non-resident for income tax purposes and pays wealth tax only on assets located in Spain (not worldwide assets). The Solidarity Tax on Large Fortunes (ITSGF) — a state-level tax — may apply on net assets in Spain exceeding €3 million, with a scale from 1.7% to 3.5%. BMC analyses ITSGF exposure before the Beckham period begins.
As soon as possible after your Social Security registration in Spain — ideally before it happens, so the application is filed within days of registration. The six-month window is strict and the AEAT does not grant extensions. If you have been recruited and your start date is confirmed, contact BMC immediately so we can begin the eligibility assessment and have the application ready to file on or shortly after your first day. We coordinate with HR and Global Mobility teams at major tech companies in Málaga to streamline this process.
Under the special expatriate regime, you pay Spanish income tax only on Spanish-source income. Dividends from foreign companies are generally considered foreign-source income and are not subject to Spanish income tax under the Beckham Law. For equity compensation — share options or restricted stock units from a foreign parent company — the source analysis is more nuanced and depends on the vesting period, the proportion of the vesting period spent in Spain, and the applicable double tax treaty. BMC analyses each equity plan individually before you begin the Beckham period.
Yes, if the activity qualifies. Creative professionals — UX designers, architects, photographers, filmmakers, writers — who provide services principally to non-Spanish clients or employers may qualify under either the remote worker or the international freelancer pathway, depending on how they are structured. Málaga's growing creative and digital scene has attracted many such professionals who successfully apply the Beckham Law. The key documentation requirement is demonstrating that the activity is performed primarily for non-Spanish clients or employers.
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