Beckham Law in Seville: the special impatriates regime for executives and professionals relocating to Andalusia

Seville attracts a growing number of international professionals each year from the aerospace sector (Airbus, home to Spain's most important aircraft factory), multinational companies based at the Parque Científico y Tecnológico Cartuja, and executives of international groups settling in Andalusia. Many of these professionals 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 miss the six-month window from Seguridad Social registration to apply, losing tens of thousands of euros in tax savings over the six years the regime is in force. The Beckham Law applies throughout Spain, including Seville and the rest of Andalusia, without distinction by autonomous community.

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Why BM Consulting

Specialised advice and personal service

At BMC we advise international professionals relocating to Seville and Andalusia on the applicability of the Beckham Law, the application process with the AEAT via Modelo 149, 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 via Modelo 151. We assess each case 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 six-month deadline with all required documentation. BMC has representation in Seville to provide in-person and remote service to professionals throughout Andalusia.

  • The Beckham Law applies throughout Spain, including Seville and Andalusia

    flat rate of 24% on Spanish-source income up to 600,000 euros for up to 6 years.

  • Eligible in Seville

    posted executives (Airbus, multinationals at the Parque Cartuja), remote workers for foreign companies, freelancers with international clients, entrepreneurs and directors of Spanish companies.

  • The deadline to file Modelo 149 is 6 months from Seguridad Social registration. There is no extension. Contacting BMC before formalising the relocation is the only guarantee.

  • Under the Beckham Law there is no obligation to file Modelo 720 or Modelo 721. Only assets in Spain are taxed (not worldwide assets) for Wealth Tax purposes.

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 or by decision of a foreign employer within the same group, being a director of a Spanish company without a controlling shareholding (generally below 25% of capital in non-holding entities), carrying on an economic activity classified as entrepreneurial, working remotely for a foreign company, or being a highly qualified professional in a certified research, development and innovation entity or start-up. For the predominant profile in Seville, namely aerospace engineers posted by Airbus and executives of multinationals at the Parque Cartuja, we also assess eligibility as a highly qualified professional in recognised innovation entities.

  2. Coordination of the fiscal exit from the country of origin

    Before formalising the relocation to Seville, 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 (Spain has a treaty network with more than 100 countries), and the optimal timing of the move to minimise the tax impact in both jurisdictions.

  3. Application with the AEAT (Modelo 149)

    We prepare and file the application for the special regime with the Tax Agency via Modelo 149 within the six months following registration with the Spanish Seguridad Social or with the AEAT register. This deadline cannot be extended: there is no second opportunity if it is missed. We handle all communication with the AEAT, respond to requests for additional documentation on time, and inform you of the practical effects of the regime from the date of application.

  4. Annual management and monitoring throughout the 6 years

    During the up to six years in which the regime is in force (the year of arrival plus the five following), we file your annual IRNR return as an impatriate via Modelo 151, manage the withholdings your company or payer must make on your employment income, and advise you on any changes to your situation, such as a change of employer, commencement of self-employed activity or acquisition of assets abroad, that may affect the validity of the regime or its advantage over the general income tax regime.

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The problem

Seville attracts a growing number of international professionals each year from the aerospace sector (Airbus, home to Spain's most important aircraft factory), multinational companies based at the Parque Científico y Tecnológico Cartuja, and executives of international groups settling in Andalusia. Many of these professionals 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 miss the six-month window from Seguridad Social registration to apply, losing tens of thousands of euros in tax savings over the six years the regime is in force. The Beckham Law applies throughout Spain, including Seville and the rest of Andalusia, without distinction by autonomous community.

Our solution

At BMC we advise international professionals relocating to Seville and Andalusia on the applicability of the Beckham Law, the application process with the AEAT via Modelo 149, 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 via Modelo 151. We assess each case 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 six-month deadline with all required documentation. BMC has representation in Seville to provide in-person and remote service to professionals throughout Andalusia.

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 or by decision of a foreign employer within the same group, being a director of a Spanish company without a controlling shareholding (generally below 25% of capital in non-holding entities), carrying on an economic activity classified as entrepreneurial, working remotely for a foreign company, or being a highly qualified professional in a certified research, development and innovation entity or start-up. For the predominant profile in Seville, namely aerospace engineers posted by Airbus and executives of multinationals at the Parque Cartuja, we also assess eligibility as a highly qualified professional in recognised innovation entities.

2

Coordination of the fiscal exit from the country of origin

Before formalising the relocation to Seville, 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 (Spain has a treaty network with more than 100 countries), and the optimal timing of the move to minimise the tax impact in both jurisdictions.

3

Application with the AEAT (Modelo 149)

We prepare and file the application for the special regime with the Tax Agency via Modelo 149 within the six months following registration with the Spanish Seguridad Social or with the AEAT register. This deadline cannot be extended: there is no second opportunity if it is missed. We handle all communication with the AEAT, respond to requests for additional documentation on time, and inform you of the practical effects of the regime from the date of application.

4

Annual management and monitoring throughout the 6 years

During the up to six years in which the regime is in force (the year of arrival plus the five following), we file your annual IRNR return as an impatriate via Modelo 151, manage the withholdings your company or payer must make on your employment income, and advise you on any changes to your situation, such as a change of employer, commencement of self-employed activity or acquisition of assets abroad, that may affect the validity of the regime or its advantage over the general income tax regime.

24%
Flat rate under Beckham Law up to 600,000 euros of income
6 years
Maximum duration of the regime (year of arrival + 5 following)
6 months
Non-extendable deadline to apply for the regime from registration

I relocated from Toulouse to join Airbus in Seville as programme manager and knew nothing about the Beckham Law. BMC assessed my situation in the first meeting, coordinated with my adviser in France to manage the fiscal exit, and filed Modelo 149 with two weeks to spare. The saving over the six years of the regime exceeds 120,000 euros compared with the general income tax. I cannot imagine not having applied.

Pierre Lefebvre Programme Manager, Aerospace sector, Seville

Beckham Law in Seville: the tax regime for international professionals choosing Andalusia

Seville is Spain’s fourth largest city and the economic capital of the south. Its international profile has grown steadily in recent years, driven by three pillars: the aerospace sector, with Airbus as the leading international employer, the only A400M aircraft factory in the world, and a growing presence of European and North American tier-1 suppliers; the business ecosystem of the Parque Científico y Tecnológico Cartuja, which hosts more than 500 companies and institutions; and the attraction of remote workers and digital nomads from northern Europe and the English-speaking world, drawn by an exceptional quality of life and a cost of living significantly lower than that of Madrid, Barcelona or Malaga.

The special impatriates regime, the Beckham Law, is the fiscal instrument that allows these professionals to pay tax at a flat rate of 24% for up to six years instead of under the progressive income tax scale, which can reach 47% for high earners. The Beckham Law applies throughout Spain, including Seville and all of Andalusia.

BMC has representation in Seville to provide in-person and remote service to international professionals relocating to Andalusia who wish to apply for the special impatriates regime.

Seville and the Beckham regime: the most common profiles

Seville presents a concentration of international professional profiles that are particularly well suited to the Beckham Law:

  • Engineers and managers in the aerospace sector: Technicians and programme managers posted from Toulouse, Hamburg, Bristol or Philadelphia to join Airbus, Airbus Defence and Space, Leonardo, Indra Sistemas and tier-1 suppliers on the A400M programme and the future FCAS.
  • Executives of multinationals at the Parque Cartuja: Senior managers of international companies based at the Parque Científico y Tecnológico Cartuja, one of the most active business parks in southern Europe.
  • Professionals in the agri-food and industrial sector: Executives of international groups in the olive oil, agri-food and logistics sectors with operations in Andalusia and their operational headquarters in Seville or its metropolitan area.
  • International remote workers: Professionals from northern Europe, the United Kingdom and the United States who choose Seville as their home base while retaining their employment with foreign employers, attracted by the climate, quality of life and relatively low cost compared with other European capitals.
  • Tech entrepreneurs and founders: Founders of start-ups and innovative companies establishing themselves in Seville, taking advantage of the Parque Cartuja ecosystem, the Universidad de Sevilla and the incubators of the Hub de Innovación Empresarial.

The six-month window: the most costly risk in Seville

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 no second opportunity: if this deadline is missed, the possibility of joining the regime is permanently closed for that period of residence in Spain.

In practice, many international professionals relocating to Seville, particularly within the framework of long-term aerospace projects, have their Seguridad Social registration or NIE managed by the company’s human resources department or its advisers, without receiving information about the Modelo 149 application deadline. The result is that they discover the regime when the deadline has already expired, with an additional tax cost of tens of thousands of euros in the years that follow.

Contacting BMC from the very first moment of the relocation, ideally before formalising Seguridad Social registration, is the only way to ensure this right is not lost.

Modelo 149 and the application process

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. This deadline cannot be extended.

The required documentation depends on the reason for the relocation:

For workers posted by a company (the most common profile in the Sevillian aerospace sector): a copy of the work contract with a Spanish company or a document evidencing the posting by decision of the foreign employer within the same group, together with a certificate of commencement of the employment relationship and start of Seguridad Social contributions in Spain.

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 telematic means, and, where applicable, the digital nomad visa if the taxpayer holds that status.

For freelancers with international activity: documentation evidencing the economic activity and that the greater part of the services are provided for clients or employers outside Spain.

For directors of Spanish companies: the deed of appointment or document evidencing the position, and proof that the shareholding in the company does not confer control of the entity (generally, a shareholding below 25% of capital).

BMC manages the full process: preparation of documentation, filing of Modelo 149, monitoring of the case and communication with the AEAT until the favourable resolution is obtained.

The annual impatriate return in Seville: Modelo 151

During the period in which the special regime is in force, the beneficiary does not file the standard income tax return but instead files Modelo 151, the Non-Resident Income Tax return in its impatriate form. This return reflects only Spanish-source income, applying the flat rate of 24% on the first 600,000 euros and 47% on the excess.

Unlike Modelo 720 (mandatory for ordinary residents with assets abroad exceeding 50,000 euros), beneficiaries of the impatriates regime are not required to file Modelo 720 or Modelo 721 during the period of application. This exemption is particularly relevant for international professionals relocating to Seville with assets in their country of origin.

Wealth Tax in Andalusia and the Beckham Law

Andalusia applies a 100% rebate on the full Wealth Tax liability for all its residents, which in practice eliminates taxation under this tax at the regional level. Under the Beckham Law, moreover, the taxpayer is only subject to Wealth Tax on assets located in Spain, not on worldwide assets, providing an additional advantage for professionals with financial assets, real estate or company interests abroad.

However, since 2023 the Impuesto Solidario de las Grandes Fortunas (ITSGF) operates as a national minimum floor when the regional rebate is total: net assets exceeding 3 million euros are subject to rates of 1.7% (3-5M euros), 2.1% (5-10M euros) and 3.5% (above 10M euros). For Beckham Law beneficiaries in Seville with assets in this range, BMC analyses the impact of the ITSGF and plans the asset structure within the legal framework.

Coordination with the country of origin: fiscal exit and double taxation

The Beckham Law governs taxation in Spain, but the relocation to Seville has tax implications in the country of origin that must be managed in a coordinated manner. The most frequently arising critical points are:

  • Exit tax: some countries (Germany, France, the Netherlands, the United Kingdom) apply an exit tax on latent capital gains in company interests when the taxpayer ceases to be a tax resident. Coordinating with the adviser in the country of origin before formalising the relocation allows this impact to be anticipated.
  • Deregistration from the taxpayer register: evidence of deregistration as a tax resident in the country of origin is a relevant documentary requirement for the processing of the special regime and for demonstrating that the requirement of not having resided in Spain during the five preceding years is met.
  • Treatment of income under the double taxation convention: Spain has conventions to avoid double taxation with more than 100 countries. The treatment of employment income, dividends, capital gains and pensions under the applicable convention must be analysed before the Beckham Law period begins.

BMC coordinates with advisers in the country of origin when necessary and manages the interaction between the Spanish special regime and the fiscal legislation of the country of origin.

BMC has representation in Seville. Find out about our Seville representation.

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

Yes. The Beckham Law, the special tax regime for impatriates under Article 93 of Ley del IRPF as amended by Ley 28/2022 de Startups, is a national regime and applies throughout Spain without distinction by autonomous community. A professional relocating to Seville, to any other municipality in Andalusia, or to any other autonomous community can apply for the regime on the same terms: flat rate of 24% on Spanish-source income up to 600,000 euros (47% above that), 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 for the special impatriates regime in Seville include: workers posted to Spain by decision of their employer (including intra-group transfers and new hires with a Spanish contract), directors of Spanish companies without a controlling shareholding (shareholding below 25% of capital in non-holding entities), entrepreneurs with activity classified as innovative, remote workers who retain their employment with a foreign company and transfer their residence to Spain, and highly qualified professionals in research, development and innovation entities. The common requirement is not having resided in Spain during the five years preceding the relocation. For the predominant profile in Seville, namely engineers and managers in the aerospace sector (Airbus, Airbus Defence and Space, Leonardo), companies at the Parque Cartuja and executives of multinationals in the agri-food and industrial sector, the most frequent scenario is an intra-group transfer or a new hire with a Spanish contract.
The deadline to file Modelo 149 with the AEAT is 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 that creates the obligation to pay tax in Spain. This deadline cannot be extended: there is no extension and no second opportunity. Many professionals relocating to Seville discover the regime when the deadline has already expired, which prevents them from joining it for that period of residence. Contacting BMC from the very first moment of the relocation, ideally before formalising Seguridad Social registration, is the only way to ensure this right is not lost.
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. This is particularly relevant for European and English-speaking professionals who choose Seville as a relocation destination for its quality of life, climate and relatively moderate cost compared with other Spanish cities. The digital nomad visa (artículo 74 of Ley 14/2013, as amended by Ley 28/2022) is compatible with the subsequent application for the special impatriates regime and is the first step for nationals of countries outside the EU/EEA who work remotely.
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 an additional and significant advantage of the regime for international professionals relocating to Seville with financial assets, real estate or company interests in their country of origin.
Andalusia applies a 100% rebate on the full Wealth Tax liability for all its residents, which in practice eliminates regional taxation under this tax. Under the Beckham Law, the taxpayer is only subject to Wealth Tax on assets located in Spain, not on worldwide assets. However, since 2023 the **Impuesto Solidario de las Grandes Fortunas** (ITSGF) operates as a national minimum floor when the regional rebate is total: net assets exceeding 3 million euros are subject to rates of 1.7% (3-5M euros), 2.1% (5-10M euros) and 3.5% (above 10M euros). For Beckham Law beneficiaries in Seville with assets in this range, BMC analyses the impact of the ITSGF and plans the asset structure within the legal framework.
For a professional with employment income of 200,000 euros per year, 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 Andalusia), the full tax liability on 200,000 euros of employment income, applying the national scale plus the Andalusian regional scale, is approximately 81,000-85,000 euros (effective rate of 40-42%). Under the Beckham Law, the flat rate of 24% produces a liability of 48,000 euros. The saving is approximately 33,000-37,000 euros per year, which amounts to more than 165,000-185,000 euros over the six years the regime is in force. For income exceeding 600,000 euros, the tranche above that figure is taxed at 47% under both the general regime and the Beckham Law, so the saving is concentrated in the first 600,000 euros.
Yes, provided the activity can be classified as an economic activity carried out primarily for clients or employers outside Spain. Since the reform of Ley 28/2022 de Startups, self-employed professionals (freelancers) with international activity can apply for the special impatriates regime. The key is to document correctly that the activity is carried out for clients or employers located outside Spain and that the net income from the activity does not originate primarily from Spanish sources. BMC assesses each case and advises on how to structure the application and documentation so that it is robust in the event of an AEAT audit.

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Frequently asked questions

Questions about Beckham Law in Seville 2026: 24% Income Tax for 6 Years for International Professionals in Andalusia

Yes. The Beckham Law, the special tax regime for impatriates under Article 93 of Ley del IRPF as amended by Ley 28/2022 de Startups, is a national regime and applies throughout Spain without distinction by autonomous community. A professional relocating to Seville, to any other municipality in Andalusia, or to any other autonomous community can apply for the regime on the same terms: flat rate of 24% on Spanish-source income up to 600,000 euros (47% above that), 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 for the special impatriates regime in Seville include: workers posted to Spain by decision of their employer (including intra-group transfers and new hires with a Spanish contract), directors of Spanish companies without a controlling shareholding (shareholding below 25% of capital in non-holding entities), entrepreneurs with activity classified as innovative, remote workers who retain their employment with a foreign company and transfer their residence to Spain, and highly qualified professionals in research, development and innovation entities. The common requirement is not having resided in Spain during the five years preceding the relocation. For the predominant profile in Seville, namely engineers and managers in the aerospace sector (Airbus, Airbus Defence and Space, Leonardo), companies at the Parque Cartuja and executives of multinationals in the agri-food and industrial sector, the most frequent scenario is an intra-group transfer or a new hire with a Spanish contract.
The deadline to file Modelo 149 with the AEAT is 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 that creates the obligation to pay tax in Spain. This deadline cannot be extended: there is no extension and no second opportunity. Many professionals relocating to Seville discover the regime when the deadline has already expired, which prevents them from joining it for that period of residence. Contacting BMC from the very first moment of the relocation, ideally before formalising Seguridad Social registration, is the only way to ensure this right is not lost.
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. This is particularly relevant for European and English-speaking professionals who choose Seville as a relocation destination for its quality of life, climate and relatively moderate cost compared with other Spanish cities. The digital nomad visa (artículo 74 of Ley 14/2013, as amended by Ley 28/2022) is compatible with the subsequent application for the special impatriates regime and is the first step for nationals of countries outside the EU/EEA who work remotely.
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 an additional and significant advantage of the regime for international professionals relocating to Seville with financial assets, real estate or company interests in their country of origin.
Andalusia applies a 100% rebate on the full Wealth Tax liability for all its residents, which in practice eliminates regional taxation under this tax. Under the Beckham Law, the taxpayer is only subject to Wealth Tax on assets located in Spain, not on worldwide assets. However, since 2023 the **Impuesto Solidario de las Grandes Fortunas** (ITSGF) operates as a national minimum floor when the regional rebate is total: net assets exceeding 3 million euros are subject to rates of 1.7% (3-5M euros), 2.1% (5-10M euros) and 3.5% (above 10M euros). For Beckham Law beneficiaries in Seville with assets in this range, BMC analyses the impact of the ITSGF and plans the asset structure within the legal framework.
For a professional with employment income of 200,000 euros per year, 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 Andalusia), the full tax liability on 200,000 euros of employment income, applying the national scale plus the Andalusian regional scale, is approximately 81,000-85,000 euros (effective rate of 40-42%). Under the Beckham Law, the flat rate of 24% produces a liability of 48,000 euros. The saving is approximately 33,000-37,000 euros per year, which amounts to more than 165,000-185,000 euros over the six years the regime is in force. For income exceeding 600,000 euros, the tranche above that figure is taxed at 47% under both the general regime and the Beckham Law, so the saving is concentrated in the first 600,000 euros.
Yes, provided the activity can be classified as an economic activity carried out primarily for clients or employers outside Spain. Since the reform of Ley 28/2022 de Startups, self-employed professionals (freelancers) with international activity can apply for the special impatriates regime. The key is to document correctly that the activity is carried out for clients or employers located outside Spain and that the net income from the activity does not originate primarily from Spanish sources. BMC assesses each case and advises on how to structure the application and documentation so that it is robust in the event of an AEAT audit.
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Beckham Law

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