Beckham Law in Murcia: the special impatriates regime for a flat 24% rate in the Region of Murcia

Many high-earning professionals, specialist doctors, university researchers, executives in the agri-food sector and remote workers for foreign companies who settle in Murcia or elsewhere in the Region of Murcia are unaware that they may benefit from the special impatriates regime, known as the Beckham Law (Ley Beckham), and pay tax at a flat rate of 24% instead of under the progressive income tax scale, which can reach 47%. Others are aware of the regime but fail to apply correctly within the legal six-month window from their Seguridad Social registration, or do not coordinate their departure from their country of origin with their arrival in Spain to avoid tax contingencies. The result is that many new residents in the Region of Murcia pay significantly more income tax than they would have paid had they applied for the regime with proper professional advice.

Since 2010 · 16 years Tax agent AEAT

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Why BM Consulting

Specialised advice and personal service

At BMC we advise international professionals relocating to Murcia and the Region of Murcia on the applicability of the Beckham Law, the application process with the AEAT, coordination with the country of origin to manage the fiscal exit, and annual management of returns during the period in which the regime is in force. We assess each case individually to determine whether the special impatriates regime is more advantageous than the general income tax, we identify income excluded from the Spanish tax base, and we ensure that the application is filed within the legal deadline with all required documentation. Our office in Murcia allows us to meet professionals relocating to the Region in person.

  • Beckham Law applies a flat rate of 24% on Spanish-source income up to 600,000 euros for up to 6 years (year of relocation + 5 following).

  • Eligible in Murcia

    transferred workers, remote workers, contracted doctors and scientists, self-employed via the qualified-entrepreneur or highly-qualified-professional routes, entrepreneurs and directors of Spanish companies.

  • The deadline to apply is 6 months from Seguridad Social registration. There is no second opportunity.

  • Under the Beckham Law, there is no obligation to file Modelo 720 or Modelo 721.

How we work

From first contact to case completion

  1. Eligibility assessment

    We analyse whether you meet the requirements of the Beckham Law as amended by Ley 28/2022 de Startups: not having resided in Spain during the five preceding years, having relocated because of a work contract with a Spanish company, being a director of a company in Spain, carrying on an economic activity classified as entrepreneurial, or working remotely for a foreign company. In the Region of Murcia, we pay particular attention to the profiles of specialist doctors at the Hospital Virgen de la Arrixaca and the Hospital Morales Meseguer, researchers at the Universidad de Murcia and the UPCT, executives at international agri-food companies, and technology professionals at the Parque Científico. We tell you clearly whether you are eligible and what your estimated taxable base would be under the special regime compared with the general income tax scale.

  2. Coordination of the exit from the country of origin

    Before formalising the relocation, we coordinate with advisers in the country of origin (where necessary) to manage the fiscal exit in an orderly manner: deregistration from the taxpayer register in the country of origin, potential exit tax on interests in companies, treatment of existing assets under the applicable double taxation convention, and the optimal timing of the move to minimise the tax impact in both jurisdictions. For professionals coming from the United Kingdom, Germany, France and the Nordic countries, the main countries of origin of new residents in Murcia, we have direct experience in coordinating fiscal exits.

  3. Application with the AEAT (Modelo 149)

    We prepare and file the application for the special regime with the Tax Agency within the six months following registration with the Seguridad Social or with the AEAT register (Modelo 149). The deadline cannot be extended and failure to meet it means the permanent loss of the right to the regime for that period of residence. We handle all communication with the AEAT until the favourable resolution is obtained and inform your employer or payer of the correct withholding rate to apply from the effective date of the regime.

  4. Annual management and monitoring

    During the up to six years in which the regime is in force (the year of arrival and the five following), we file your annual IRNR return as an impatriate (Modelo 151), manage the withholdings your company or payer must make, and advise you on any changes to your situation that may affect the validity of the regime or its advantage over the general income tax regime. When the period ends, we plan the transition to the general regime with the necessary lead time.

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The problem

Many high-earning professionals, specialist doctors, university researchers, executives in the agri-food sector and remote workers for foreign companies who settle in Murcia or elsewhere in the Region of Murcia are unaware that they may benefit from the special impatriates regime, known as the Beckham Law (Ley Beckham), and pay tax at a flat rate of 24% instead of under the progressive income tax scale, which can reach 47%. Others are aware of the regime but fail to apply correctly within the legal six-month window from their Seguridad Social registration, or do not coordinate their departure from their country of origin with their arrival in Spain to avoid tax contingencies. The result is that many new residents in the Region of Murcia pay significantly more income tax than they would have paid had they applied for the regime with proper professional advice.

Our solution

At BMC we advise international professionals relocating to Murcia and the Region of Murcia on the applicability of the Beckham Law, the application process with the AEAT, coordination with the country of origin to manage the fiscal exit, and annual management of returns during the period in which the regime is in force. We assess each case individually to determine whether the special impatriates regime is more advantageous than the general income tax, we identify income excluded from the Spanish tax base, and we ensure that the application is filed within the legal deadline with all required documentation. Our office in Murcia allows us to meet professionals relocating to the Region in person.

Process

How we do it

1

Eligibility assessment

We analyse whether you meet the requirements of the Beckham Law as amended by Ley 28/2022 de Startups: not having resided in Spain during the five preceding years, having relocated because of a work contract with a Spanish company, being a director of a company in Spain, carrying on an economic activity classified as entrepreneurial, or working remotely for a foreign company. In the Region of Murcia, we pay particular attention to the profiles of specialist doctors at the Hospital Virgen de la Arrixaca and the Hospital Morales Meseguer, researchers at the Universidad de Murcia and the UPCT, executives at international agri-food companies, and technology professionals at the Parque Científico. We tell you clearly whether you are eligible and what your estimated taxable base would be under the special regime compared with the general income tax scale.

2

Coordination of the exit from the country of origin

Before formalising the relocation, we coordinate with advisers in the country of origin (where necessary) to manage the fiscal exit in an orderly manner: deregistration from the taxpayer register in the country of origin, potential exit tax on interests in companies, treatment of existing assets under the applicable double taxation convention, and the optimal timing of the move to minimise the tax impact in both jurisdictions. For professionals coming from the United Kingdom, Germany, France and the Nordic countries, the main countries of origin of new residents in Murcia, we have direct experience in coordinating fiscal exits.

3

Application with the AEAT (Modelo 149)

We prepare and file the application for the special regime with the Tax Agency within the six months following registration with the Seguridad Social or with the AEAT register (Modelo 149). The deadline cannot be extended and failure to meet it means the permanent loss of the right to the regime for that period of residence. We handle all communication with the AEAT until the favourable resolution is obtained and inform your employer or payer of the correct withholding rate to apply from the effective date of the regime.

4

Annual management and monitoring

During the up to six years in which the regime is in force (the year of arrival and the five following), we file your annual IRNR return as an impatriate (Modelo 151), manage the withholdings your company or payer must make, and advise you on any changes to your situation that may affect the validity of the regime or its advantage over the general income tax regime. When the period ends, we plan the transition to the general regime with the necessary lead time.

24%
Flat rate under Beckham Law up to 600,000 euros
6 years (year of relocation + 5 following)
Maximum duration of the special impatriates regime
6 months
Deadline to apply for the regime from Seguridad Social registration

I relocated from Dusseldorf to Murcia to take up a post as medical director at a specialist clinic. A colleague mentioned the Beckham Law but I did not know whether it applied to me. BMC assessed my situation, coordinated the fiscal exit with my advisers in Germany and filed Modelo 149 on time. The tax saving in the first year was more than 25,000 euros compared with what I would have paid as an ordinary resident.

Dr. Markus Bauer Medical Director, Specialist clinic, Dusseldorf / Murcia

Beckham Law in Murcia: the tax regime for international professionals in the Region of Murcia

Murcia and its Region offer singular conditions for attracting international talent: a nationally renowned public health system with leading university hospitals, a strong base of agricultural and biotechnological research, universities with programmes for attracting foreign researchers, and an exporting agri-food sector that demands executives with an international profile. Added to this are a high quality of life, housing costs far below those of Madrid or Barcelona, and an international airport (Corvera) with direct connections to several European capitals.

The special impatriates regime known as the Beckham Law is the fiscal instrument that allows professionals relocating to Spain to pay tax at a flat rate of 24% on Spanish-source income for up to six years, instead of the progressive income tax scale that can reach 47%. The reform introduced by Ley 28/2022 de Startups significantly extended the universe of eligible individuals, incorporating remote workers for foreign companies.

BMC has an office in Murcia and manages the special impatriates regime for professionals relocating to the Region: from eligibility assessment through to the annual impatriate return (Modelo 151) during the six years in which the regime is in force.

Who can benefit from the Beckham Law in Murcia

  • Specialist doctors and qualified healthcare workers: Professionals contracted by public or private hospitals in the Region of Murcia who have not resided in Spain during the five preceding years.
  • Researchers and university professors: Contracted by the Universidad de Murcia, the UPCT, the IMIDA or other research and development centres in the Region.
  • Executives in the agri-food sector: Senior managers at companies in the Murcian exporting sector (fruit, vegetables, preserves) with a registered office or subsidiary in Spain, hired from abroad.
  • Remote workers: Employees who retain their employment with a foreign company and transfer their residence to Murcia or any municipality in the Region.
  • Self-employed via art. 93.1.b.3 and b.4: entrepreneurs whose activity is qualified under art. 70 of Ley 14/2013, and highly qualified professionals serving Spanish emerging companies or performing R&D work with over 40% of their income from that activity.
  • Entrepreneurs: Founders of start-ups or innovative companies in sectors such as agtech, healthtech or information technology.
  • Directors of Spanish companies: Individuals holding a directorial position in a Spanish company, provided their shareholding does not confer control of the entity.

The six-month window: why timing is everything

The deadline to apply for the special impatriates regime is six months from the date of registration with the Spanish Seguridad Social or with the AEAT register. There is no extension and there is no second opportunity: if this deadline is missed, the possibility of joining the regime is permanently closed for that period of residence. Many foreign professionals joining hospitals, research centres or companies in Murcia discover the regime when the deadline has already expired, at a cost of tens of thousands of euros in additional tax over the six years. Contacting BMC from the very first moment of the relocation is the only way to ensure this right is not lost.

The application process: Modelo 149 and required documentation

The application for the special impatriates regime is filed with the AEAT using Modelo 149, within six months from the date of registration with the Spanish Seguridad Social or, where Seguridad Social registration does not apply, from the date the activity begins or the relocation takes effect. This deadline cannot be extended.

The required documentation varies according to the applicant’s profile:

For workers posted by a company or hired directly: a copy of the work contract with a Spanish company or a document evidencing the posting by decision of the foreign employer, along with a certificate of commencement of the employment relationship and start of Seguridad Social contributions in Spain. Specialist doctors must additionally provide the recognised enabling qualification and the appointment or contract with the healthcare centre.

For remote workers: a copy of the employment contract or agreement with the foreign employer, documentation evidencing that the activity is carried out remotely using exclusively telematic means, and, where applicable, the digital nomad visa if the taxpayer holds that status.

For researchers and university professors: a contract or agreement with the Spanish research or development entity or university, documentation certifying the qualification as a highly qualified professional, and, where applicable, a report from the contracting entity on the nature of the research or teaching activity.

For self-employed applicants: documentation evidencing the economic activity and the qualifying route relied on, that is the art. 70 Ley 14/2013 entrepreneurial qualification, or contracts with Spanish emerging companies or R&D activity together with evidence that it exceeds 40% of income.

The AEAT may request additional documentation during the process. BMC manages the entire application: preparation of documentation, filing of Modelo 149, monitoring of the case and communication with the AEAT until the favourable resolution is obtained.

The Beckham Law and Wealth Tax in Murcia

The Region of Murcia applies a 100% rebate on the full Wealth Tax liability for residents in the Autonomous Community, which in practice eliminates taxation under the regional IP for Murcian residents. This rebate is comparable to those in Andalusia and Madrid, making Murcia one of the fiscally most favourable regions in Spain for professionals with assets.

However, since the entry into force of the Impuesto Solidario de las Grandes Fortunas (ITSGF), net assets exceeding 3 million euros are subject to this complementary national tax, which operates as a minimum floor even where the regional IP rebate is total. The ITSGF applies a rate of 1.7% on net assets between 3 and 5 million euros, 2.1% between 5 and 10 million, and 3.5% above 10 million.

Under the Beckham Law, the taxpayer is only subject to Wealth Tax on assets located in Spain, not on worldwide assets. For international professionals who maintain assets (bank accounts, real estate, company interests) in their country of origin during the first years of residence in Murcia, this limitation of the wealth taxable base is a relevant advantage. BMC analyses the impact of the ITSGF for each client and plans the asset structure within the limits permitted by law.

Leaving the regime: planning the transition to the general income tax regime

The special impatriates regime has a maximum duration of six years. When the taxpayer exits the regime, whether because the maximum period has been exhausted or because they no longer meet the requirements, they become liable as an ordinary resident under the general income tax regime. This transition means the taxpayer will be taxed on their worldwide income, that the marginal income tax rate may be significantly higher than the flat 24%, and that withholdings made by the payer during the current year will need to be adjusted to the new applicable rate.

BMC accompanies its clients through this transition by planning the exit from the regime with sufficient lead time to optimise the fiscal position in the transition year and to assess whether, after the six years, it remains convenient to maintain fiscal residence in Murcia or whether fiscally efficient alternatives exist.

The Beckham Law and dividends from foreign companies

A frequent question among Beckham Law beneficiaries in Murcia who own companies in their country of origin is how dividends received from those foreign companies are taxed. Under the special impatriates regime, the taxpayer is taxed in Spain only on Spanish-source income. Dividends from foreign companies are, as a general rule, considered foreign-source income and are not taxed in Spain under the Beckham Law.

This is one of the most relevant advantages of the regime for professionals with shareholdings in companies abroad. There are, however, important exceptions that must be analysed case by case: transparent companies under the controlled foreign corporation rules (artículo 91 LIRPF), permanent establishments in Spain, and structures where effective management is carried out from Spanish territory. Analysing the asset structure before the period of the regime begins is an essential component of BMC’s service.

Murcia as a destination for digital nomads: the Digital Nomad Visa

The digital nomad visa (artículo 74 of Ley 14/2013 de apoyo a los emprendedores, as amended by Ley 28/2022 de Startups) is the residence authorisation for nationals of third countries (outside the EU/EEA) who work remotely for companies or clients outside Spain. This visa is compatible with the subsequent application for the Beckham Law, and in many cases is the first step taken by the foreign professional before formalising the special regime.

Murcia offers digital nomads an alternative to more saturated destinations: rental costs notably lower than those in Madrid, Barcelona or Malaga, an internationally recognised gastronomic and cultural offering (the Murcian market garden, the baroque architecture of the capital, the Mar Menor), and a high quality of life. The international airport at Corvera facilitates connectivity with other European cities.

BMC manages the full process for digital nomads settling in Murcia: the digital nomad visa with the Spanish Consulate, Seguridad Social registration, application for the special impatriates regime (Modelo 149), and annual management of the impatriate return (Modelo 151).

BMC has an office in Murcia. Find out about our Murcia office.

What comes next

Employment contract for assigneesReview and optimise your employment contract before arrival: expatriation clauses, benefits in kind, and Beckham Law protection.Residence permit renewalManage your Spanish residence authorisation renewal and coordinate procedures with the special tax regime.RSUs and stock options: tax treatmentCorrectly report share options and equity access plans received as an assignee under the Beckham Law.
FAQ

Frequently asked questions

The Beckham Law is the informal name for the special tax regime for impatriates (Article 93 of Ley 35/2006 del IRPF, as amended by Ley 28/2022 de Startups). It allows income from Spanish sources up to 600,000 euros to be taxed at a flat rate of 24% (47% above that figure) for a maximum of six years (the year of arrival and the five following), without including worldwide income in the Spanish taxable base. Those who may apply include: workers posted to Spain by a foreign or Spanish employer, directors of Spanish companies, entrepreneurs and remote workers for foreign employers, and highly qualified professionals. The common requirement is not having resided in Spain during the five years preceding the relocation. In Murcia, the regime is particularly relevant for specialist doctors, university researchers, executives in the international agri-food sector and technology professionals.
Yes, provided you have not resided in Spain during the five preceding years and you are relocating under a work contract with a Spanish hospital or clinic, you meet the basic requirements of the special impatriates regime. Foreign specialist doctors contracted by public hospitals (such as the Virgen de la Arrixaca or the Morales Meseguer) or private centres in the Region of Murcia are one of the most common profiles we advise locally. The regime applies from the date of registration with the Spanish Seguridad Social, and the application (Modelo 149) must be filed within the following six months. BMC manages the full process, including coordination with advisers in your country of origin to manage the fiscal exit.
Yes, since the reform introduced by Ley 28/2022 de Startups. Remote workers who carry out their activity at a distance for a foreign company or employer can apply for the special impatriates regime, provided they have not resided in Spain during the five preceding years. Murcia offers an excellent quality of life, housing costs significantly lower than those in Madrid or Barcelona, and growing connectivity (the international airport at Corvera operates direct flights to several European cities), making it an attractive destination for high-earning remote workers.
No. During the period of application of the special impatriates regime, the taxpayer is not required to file Modelo 720 (informative declaration of assets and rights abroad) or Modelo 721 (crypto-assets abroad). This is one of the additional advantages of the regime for individuals with assets or bank accounts abroad, and is particularly relevant for international professionals who maintain assets in their country of origin during the first years of residence in Murcia.
The Region of Murcia applies a 100% rebate on the full Wealth Tax liability for residents in the Autonomous Community, which in practice eliminates regional IP taxation. However, since the entry into force of the Impuesto Solidario de las Grandes Fortunas (ITSGF), net assets exceeding 3 million euros are subject to this complementary national tax (1.7% between 3 and 5 million, 2.1% between 5 and 10 million, 3.5% above 10 million). Under the Beckham Law, only assets located in Spain are subject to Wealth Tax, not worldwide assets. For professionals with assets abroad, this is a significant wealth-tax advantage during the six years of the regime.
Yes. Researchers and university professors contracted by the Universidad de Murcia, the Universidad Politécnica de Cartagena (UPCT), the IMIDA or research and development centres in the Region can apply for the special impatriates regime provided they have not resided in Spain during the five preceding years and relocate under a work contract or collaboration agreement with the Spanish entity. The category of "highly qualified professional in innovation, research and development entities" is especially relevant for this profile. BMC assesses the specific documentation required for researchers and accompanies you through the application process.
For a professional with annual income of 120,000 euros, the difference between being taxed under the general income tax regime and under the Beckham Law is very significant. Under the general income tax regime (ordinary resident in Murcia), the full tax liability on 120,000 euros of employment income under the combined national and regional scales for the Region of Murcia is approximately 43,000-46,000 euros (effective rate of 36-38%). Under the Beckham Law, the flat rate of 24% produces a liability of 28,800 euros. The saving is approximately 14,000-17,000 euros per year, accumulating more than 70,000 euros over the six years of the regime. For a specialist doctor with remuneration of 150,000 euros, the annual saving can exceed 20,000 euros.
If during the period of the regime a ground for exclusion arises, such as ceasing to be a fiscal resident in Spain, exceeding the shareholding threshold in a Spanish company, or losing the employment relationship or activity that gave rise to the relocation, the taxpayer must notify the AEAT and the special regime ceases to apply from that point. From then on, the taxpayer will be liable under the general income tax regime as an ordinary resident. BMC monitors the validity of the requirements each year and alerts you to any circumstance that might jeopardise the application of the regime, so you can take the appropriate decisions in advance.

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Frequently asked questions

Questions about Beckham Law in Murcia 2026: 24% Income Tax for 6 Years in the Region of Murcia

The Beckham Law is the informal name for the special tax regime for impatriates (Article 93 of Ley 35/2006 del IRPF, as amended by Ley 28/2022 de Startups). It allows income from Spanish sources up to 600,000 euros to be taxed at a flat rate of 24% (47% above that figure) for a maximum of six years (the year of arrival and the five following), without including worldwide income in the Spanish taxable base. Those who may apply include: workers posted to Spain by a foreign or Spanish employer, directors of Spanish companies, entrepreneurs and remote workers for foreign employers, and highly qualified professionals. The common requirement is not having resided in Spain during the five years preceding the relocation. In Murcia, the regime is particularly relevant for specialist doctors, university researchers, executives in the international agri-food sector and technology professionals.
Yes, provided you have not resided in Spain during the five preceding years and you are relocating under a work contract with a Spanish hospital or clinic, you meet the basic requirements of the special impatriates regime. Foreign specialist doctors contracted by public hospitals (such as the Virgen de la Arrixaca or the Morales Meseguer) or private centres in the Region of Murcia are one of the most common profiles we advise locally. The regime applies from the date of registration with the Spanish Seguridad Social, and the application (Modelo 149) must be filed within the following six months. BMC manages the full process, including coordination with advisers in your country of origin to manage the fiscal exit.
Yes, since the reform introduced by Ley 28/2022 de Startups. Remote workers who carry out their activity at a distance for a foreign company or employer can apply for the special impatriates regime, provided they have not resided in Spain during the five preceding years. Murcia offers an excellent quality of life, housing costs significantly lower than those in Madrid or Barcelona, and growing connectivity (the international airport at Corvera operates direct flights to several European cities), making it an attractive destination for high-earning remote workers.
No. During the period of application of the special impatriates regime, the taxpayer is not required to file Modelo 720 (informative declaration of assets and rights abroad) or Modelo 721 (crypto-assets abroad). This is one of the additional advantages of the regime for individuals with assets or bank accounts abroad, and is particularly relevant for international professionals who maintain assets in their country of origin during the first years of residence in Murcia.
The Region of Murcia applies a 100% rebate on the full Wealth Tax liability for residents in the Autonomous Community, which in practice eliminates regional IP taxation. However, since the entry into force of the Impuesto Solidario de las Grandes Fortunas (ITSGF), net assets exceeding 3 million euros are subject to this complementary national tax (1.7% between 3 and 5 million, 2.1% between 5 and 10 million, 3.5% above 10 million). Under the Beckham Law, only assets located in Spain are subject to Wealth Tax, not worldwide assets. For professionals with assets abroad, this is a significant wealth-tax advantage during the six years of the regime.
Yes. Researchers and university professors contracted by the Universidad de Murcia, the Universidad Politécnica de Cartagena (UPCT), the IMIDA or research and development centres in the Region can apply for the special impatriates regime provided they have not resided in Spain during the five preceding years and relocate under a work contract or collaboration agreement with the Spanish entity. The category of "highly qualified professional in innovation, research and development entities" is especially relevant for this profile. BMC assesses the specific documentation required for researchers and accompanies you through the application process.
For a professional with annual income of 120,000 euros, the difference between being taxed under the general income tax regime and under the Beckham Law is very significant. Under the general income tax regime (ordinary resident in Murcia), the full tax liability on 120,000 euros of employment income under the combined national and regional scales for the Region of Murcia is approximately 43,000-46,000 euros (effective rate of 36-38%). Under the Beckham Law, the flat rate of 24% produces a liability of 28,800 euros. The saving is approximately 14,000-17,000 euros per year, accumulating more than 70,000 euros over the six years of the regime. For a specialist doctor with remuneration of 150,000 euros, the annual saving can exceed 20,000 euros.
If during the period of the regime a ground for exclusion arises, such as ceasing to be a fiscal resident in Spain, exceeding the shareholding threshold in a Spanish company, or losing the employment relationship or activity that gave rise to the relocation, the taxpayer must notify the AEAT and the special regime ceases to apply from that point. From then on, the taxpayer will be liable under the general income tax regime as an ordinary resident. BMC monitors the validity of the requirements each year and alerts you to any circumstance that might jeopardise the application of the regime, so you can take the appropriate decisions in advance.
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Beckham Law

The Beckham Law is the colloquial name for Spain's special tax regime for inbound workers…

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