TAX STRATEGY
Beckham Law Strategy
Pay 24% flat tax on your Spanish income.
We design the position. A qualified specialist executes it.
WHO THIS IS FOR
Built for professionals moving to Spain
You are moving to Spain — or have recently arrived — and you earn your income from employment, freelance work, or a foreign company. You want to know whether the Beckham Law applies to your situation, and if it does, you want someone to design the right structure and coordinate the application without you managing four different professionals alone.
Remote employees
Your company is based outside Spain and you are relocating under a work agreement or assignment letter.
Founders and business owners
You are moving to Spain and will continue operating a foreign company or drawing income from it.
Highly qualified professionals
You are accepting a Spanish employment contract and moving from abroad.
Freelancers and digital nomads
You are on a Digital Nomad Visa and want to understand whether Beckham applies to your income structure.
If you are unsure whether you qualify, that assessment is exactly where we start.
THE PROBLEM
Three things go wrong consistently
Most people who could benefit from the Beckham Law either miss the 6-month application window, apply through the wrong channel, or structure their income incorrectly before arriving — and the regime cannot be applied retroactively.
The deadline is absolute.
You have six months from your Spanish Social Security registration to file Modelo 149. Miss it and the opportunity is gone for the entire six-year period.
The eligibility criteria are more nuanced than they appear.
The five-year non-residency requirement, the qualifying work activity condition, and the interaction with freelance versus employment income each create scenarios that require careful analysis before you commit to a structure.
The tax savings are significant enough that the structure matters.
At a salary of €150,000, the difference between Beckham and standard IRPF is approximately €24,000 per year — over six years, that is a material financial decision that warrants proper planning, not a generic filing.
THE APEXTAX APPROACH
Strategy first. Execution second.
ApexTax is a tax strategy consultancy. We do not file applications or represent clients before AEAT. What we do is design the correct position for your situation and coordinate the qualified tax specialist who handles the technical execution.
That distinction matters. Most people engage a tax advisor directly — without a strategy layer — and arrive at the application stage with an income structure that limits their options or disqualifies them entirely. We work the other way around: strategy first, execution second.
What that means in practice
We assess your eligibility across every relevant variable — residency history, income source, work arrangement, Social Security registration date, family situation — before any filing begins.
We design your tax position: which income streams fall under the regime, how to structure the work arrangement correctly, what the interaction with your origin-country tax obligations looks like.
We introduce you to a vetted tax specialist from our network who handles Modelo 149 and the formal AEAT interaction. We stay as your single point of contact throughout.
WHAT'S INCLUDED
Your Beckham Law Strategy engagement
Eligibility assessment
A detailed review of your residency history, work arrangement, income structure, and Social Security registration timeline against the current Ley 35/2006 Art. 93 criteria as amended by Ley 28/2022.
Tax position design
A written strategy document covering your optimal income structure, the Beckham versus standard IRPF comparison for your specific numbers, and any origin-country considerations relevant to your situation.
Application coordination
Introduction to a vetted tax specialist who manages Modelo 149, liaising with AEAT, and the formal application process under our coordination.
Timeline management
We track your six-month window from Social Security registration and ensure nothing falls through the gap between strategy and execution.
Single point of contact
One person coordinating all professionals involved in your tax and relocation setup.
THE PROCESS
Four steps from assessment to execution
01
Initial assessment
We review your situation: where you are in the move, your income sources, your work arrangement, and your Social Security registration date. This is where we confirm eligibility and identify any structural issues to address before filing.
02
Strategy design
We produce a written tax position document. You know exactly what regime applies, how your income is treated, what the savings look like over the six-year period, and what your origin-country obligations are.
03
Specialist introduction and coordination
We introduce you to the tax specialist in our network best suited to your case. They handle the Modelo 149 filing and AEAT interaction. We coordinate the handoff and stay available throughout.
04
Ongoing point of contact
Once the application is filed, we remain your reference point for questions that arise during the regime period — annual filings, income structure changes, family additions, or exit planning.
Tailored to your situation
Pricing is tailored to your situation — income structure, origin-country obligations, and the complexity of your move all factor in.
The tax specialist's fee for the formal application is agreed directly between you and the specialist. Technical filings of this type typically cost €800–€1,500 depending on the firm.
Start with a free 15-minute call to assess whether this engagement is the right fit before any commitment.
Get in touchWHO YOU WORK WITH
Your strategy is designed by Gerard Martínez
Your strategy is designed by Gerard Martínez, Founder of ApexTax and a specialist in cross-border employment and tax positioning with a background in EOR and international workforce structures. Gerard is completing IBFD International Business Taxation studies and has coordinated Spain relocation strategies for remote workers, founders, and international professionals across multiple origin countries.
Technical execution is handled by vetted tax specialists from ApexTax's partner network — independent professionals selected for their track record in Beckham Law applications and AEAT filings.
Founder & Cross-Border Relocation Strategist
BEFORE YOU ENGAGE
Read the full guides
Many clients find it useful to understand the framework before our first conversation.
FAQ
Common questions
Ready to assess your Beckham Law position?
The six-month window from your Social Security registration does not extend. If you are moving to Spain, the time to design your tax position is before you arrive — not after the deadline passes.
ApexTax SL is a strategic consultancy. We do not provide formal legal or tax advice, nor do we act as a law firm, immigration lawyers, or licensed tax advisors. Implementation of legal and tax procedures is delivered by independent qualified professionals selected and coordinated by ApexTax. Information on this site is for educational purposes only.