Why we're telling you this
We're an agency that helps you move to Thailand, but a move abroad isn't always forever. A lot of people spend a few years away and come back — for family, for work, because they felt like it. And coming back carries a tax advantage worth knowing about before you return, because it's applied for within a deadline and doesn't wait: the Beckham Law.
What it is, in plain terms
The "Beckham Law" is the popular name for Spain's special regime for workers posted to Spanish territory (impatriates). It lets anyone who moves their tax residence to Spain pay non-resident income tax at a flat 24% rate on employment income up to 600,000 € (above that, a higher rate), instead of the progressive personal income tax scale. For high earners, the difference against the top personal income tax bracket is huge.
| Feature | Detail |
|---|---|
| Rate on employment income | 24% up to 600,000 € |
| Duration | Year of arrival + 5 following (up to 6) |
| Advantage | You're not taxed in Spain on worldwide income generally, but on a capped basis |
| Applied for | Within a deadline after acquiring residence; it isn't automatic |
The requirements
- Not having been a Spanish tax resident during the years the rule requires beforehand. This is where your time in Thailand counts: if you genuinely left and stopped being a tax resident, you're meeting this requirement.
- An accepted reason for the move: an employment contract, becoming a company director, remote work for a foreign employer, and a few other cases the rule recognizes.
- Applying within the deadline after acquiring Spanish tax residence. Miss it and you lose the regime for that move.
The other side: planning the return
The Beckham Law rewards a well-planned return, the same way moving to Thailand rewards a well-planned exit. They're the same muscle: checking the tax calendar before you get on the plane, in both directions. If your plan is "a few years away and then back," having that clear from the start saves you leaving advantages on the table.
Where Bexpat fits in
We handle the move out —visa, flight, arrival and apartment in Thailand—. We don't file the Beckham application, but we do flag that it exists and that it's prepared in advance. For the part we do handle, the visa quiz is the starting point.
Frequently asked questions
What is the Beckham Law?
The impatriate regime: it lets you pay a flat 24% on employment income up to 600,000 € when you move your residence to Spain, instead of the personal income tax scale, during the year of arrival and the following five years.
Can I use it if I move back from Thailand?
It can be possible: not having been a Spanish tax resident during the required prior years, an accepted reason for the move and applying within the deadline. Having lived abroad covers part of the prior non-residence requirement.
How long does it last?
The year you acquire Spanish tax residence and the following five: up to six years. After that, general personal income tax applies.