Focused area

Beckham Law

Practical, technically precise guidance on Spain’s Special Expat Tax Regime, from eligibility to ongoing compliance.

At Lullius, we guide international professionals through Spain’s Special Expat Tax Regime—widely known as the Beckham Law—so they can access its benefits with confidence and full compliance.

Relocating to Spain presents a unique opportunity—and challenge—for executives and professionals seeking to optimize their compensation and global wealth.

The ‘Beckham Law’, officially referred to as the Special Expat Tax Regime, is designed to attract foreign talent to Spain by offering favorable tax conditions. Eligible individuals can benefit from a flat income tax rate of 24% on Spanish-sourced income up to €600,000 annually, with income exceeding this amount taxed at the standard rate of 47%. However, its benefits are only fully realized through meticulous planning, precise application and proactive compliance.

At Lullius, we combine deep technical command of Spain’s inbound expatriate tax rules with bespoke advice, making your transition seamless and tax-efficient.

With our proven track record in guiding high-value relocations and a partner-led approach, we empower you to maximize net remuneration, safeguard private wealth and navigate Spain’s tax landscape with absolute confidence.

Focused support

Our Beckham Law services

Eligibility analysis

Rigorous review of your professional and personal profile against the Beckham Law criteria, including residency status, contractual conditions and sectoral requirements, to ascertain full qualification and mitigate risk.

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Why choose Lullius

  • Premier boutique expertise: the depth and sophistication of a large practice within a highly personalised service model, delivering bespoke solutions rather than one-size-fits-all advice.
  • Specialist Beckham Law team: years of experience in applications and an intimate understanding of high-value relocation matters, ensuring precision at every stage.
  • Global reach, local insight: structures that comply with Spanish rules and foreign tax regimes, supported by our international network.
  • Discreet, client-centric service: confidentiality, proactive communication and direct partner involvement, built on trust, responsiveness and rigorous attention to detail.

Key contacts

Find an expert
Portrait of Xavier Rubert

Xavier Rubert

Partner

Tax, Tax Litigation, Private Wealth
Portrait of Loren Mendoza

Loren Mendoza

Global Mobility & Operations Manager

Global Mobility
Portrait of Nieves de la Vega

Nieves de la Vega

Tax Manager & Advisor

Tax Compliance
Portrait of Marta Aparicio

Marta Aparicio

Senior Associate

Tax, Private Wealth

Let’s consider the whole picture.

Speak directly with a member of our team about your Spanish tax, private wealth or tax litigation matter.

Contact us