UK Contractors Moving to Spain: Beckham Law Tax Guide
UK contractors operating through a limited company face the same structuring question as directors: to qualify for Beckham Law, you need an employment relationship with a Spanish entity, not continued income through a UK limited company payable in Spain. The most common contractor pathway is a Spanish autónomo or a local Spanish employer engagement, replacing the UK LTD structure for the Spanish work. Corridor models your income against the Beckham 24% rate and flags the specific restructuring requirements.
Deterministic compute · Transparent assumptions · Not tax advice — verify with a licensed gestor.
Example saving · year one
€8,700
€52,000 over 6 years
Frequently asked questions
Does IR35 affect Beckham Law eligibility for UK contractors?
IR35 is a UK tax concept that applies when your UK limited company relationship is actually employment. Once you leave the UK and engage through a qualifying Spanish employment structure, IR35 is irrelevant — the Beckham Law requires a genuine employment contract with a Spanish or qualifying foreign employer, which by definition satisfies the economic substance the UK rules were looking for.
Can I continue invoicing UK clients through my UK limited company from Spain?
If you invoice UK clients through a UK LTD while being physically present in Spain, the income is UK-source and generally taxed at UK rates rather than the Beckham 24%. The Beckham Law applies to Spanish-source employment income. To benefit from the regime, the services must be performed under a Spanish employment contract, not through a UK corporate structure.
What is the difference between becoming an autónomo in Spain and using Beckham Law?
Autónomo is a Spanish self-employment status taxed at progressive IRPF rates — similar to being self-employed in the UK. The Beckham Law is an employment tax regime taxed at 24% flat. If you can restructure as an employee of a Spanish company (or a foreign company that posts you to Spain), the Beckham rate is substantially lower than autónomo rates at the same income level.