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Beckham Law in Andalusia: Tax Guide for UK Earners

Andalusia is Spain's largest region by area and population, covering Seville, Málaga, Granada, Córdoba, and the Costa del Sol. It suspended its regional wealth-tax supplement in 2022, placing it alongside Madrid as one of the two most tax-efficient regions under the Beckham Law for high-net-worth individuals. Income tax under the Beckham regime is 24% flat regardless of region; the wealth-tax advantage is what differentiates Andalusia from Catalonia or Valencia.

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Example saving · year one

€6,100

€37,000 over 6 years

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Frequently asked questions

Which Andalusian city is best for Beckham Law applicants?

The Beckham Law income-tax calculation is identical across all Andalusian cities — the region determines wealth-tax treatment, which is uniform across Andalusia (rebated). Choice of city within Andalusia is primarily a lifestyle and cost-of-living decision. Seville has direct flights to most UK airports; Málaga has the highest concentration of international tech employers; Granada offers lower property prices.

Does the Andalusian wealth-tax rebate apply automatically?

Yes. If you are tax-resident in Andalusia (through Beckham Law registration in an Andalusian province), the 100% rebate on the Andalusian wealth-tax quota applies automatically when you file your annual Spanish tax return (Modelo 151 under the Beckham regime). You do not need to make a separate application for the rebate.

What is the difference between Beckham Law and the Digital Nomad Visa for Andalusia?

Both regimes offer a 24% income-tax rate in Andalusia. The Beckham Law is available to employees with a formal contract with a Spanish employer or a foreign employer with a Spanish payroll. The Digital Nomad Visa is for self-employed or freelance workers performing services for non-Spanish clients. If you have an employment contract, the Beckham Law is almost always the better route.