Spain’s Beckham Law: An Overview for Americans
A powerful regime — with timing and modeling requirements.
Spain’s special regime for displaced workers — widely called the Beckham Law — can apply a flat rate to certain Spanish-source employment income for a limited period, with foreign-source income often treated differently.
Why timing and modeling matter
The regime requires a timely election after arrival, and it interacts with U.S. tax in ways that are not always favorable. Modeling both systems together before electing is important.
A note on tax content
Tax content on this site is for general informational purposes only and does not constitute tax advice. Rules for U.S. citizens abroad depend on individual circumstances, country of residence, income sources, account structures, and applicable treaties — always consult a qualified tax professional in the relevant jurisdiction before making decisions.
Rules and thresholds for U.S. citizens abroad change. Pages are reviewed periodically; confirm current details with a qualified professional before acting.
