UK Executives Moving to Spain: Beckham Law Guide
Senior executives on packages that include base salary, annual bonus, and RSU vesting typically see the largest Beckham Law savings — because the flat 24% rate applies to all components of Spanish-source employment income. For a £200k base plus £50k bonus profile, Corridor models a year-one saving of approximately €47,600, totalling around €285,000 across the six-year regime. Employer structure is the critical variable: executives at firms with Spanish subsidiaries are best positioned.
Deterministic compute · Transparent assumptions · Not tax advice — verify with a licensed gestor.
Example saving · year one
€47,600
€285,000 over 6 years
Frequently asked questions
Is my annual bonus included in the Beckham Law 24% rate?
Yes. Annual bonus paid under a qualifying Spanish employment contract is treated as Spanish-source employment income and subject to the 24% flat rate. This is one of the most significant advantages for executives: a £50k bonus that would attract 45% tax in the UK is taxed at 24% in Spain under the regime — a saving of approximately €12,000 on that component alone.
How does an international relocation package interact with Beckham Law?
Employer-funded relocation payments made as part of your assignment to Spain are generally treated as employment income and subject to the 24% Beckham rate. Some specific reimbursements (school fees, housing allowances) may be structured differently. Corridor flags relocation income as a variable to review with your gestor, as the treatment depends on how the payment is structured in your contract.
Can my spouse also benefit from the Beckham Law if we move together?
Your spouse can apply for the Beckham Law independently if they also have qualifying employment income from a Spanish employer or a posting arrangement. The regime is assessed per individual — your application does not extend to your spouse automatically. They would need to meet the same eligibility requirements: five years of non-Spanish residency, a qualifying employment contract, and their own Modelo 149 filing.