Beckham Law Update: Do Impatriates in Spain Pay Tax on Their Main Home?

Last updated: March 2026

Spain’s special tax regime known as the Beckham Law (Régimen de Impatriados) continues to evolve. A recent interpretation by the Central Economic-Administrative Tribunal (TEAC) has raised questions about whether individuals under this regime must pay tax on their primary residence in Spain.

This development could affect how impatriates calculate their annual tax obligations.

What Has Changed?

Under the Beckham Law, qualifying individuals are taxed under rules similar to non-residents (IRNR), even though they are tax resident in Spain.

A recent TEAC resolution has clarified that:

• Ownership of urban property in Spain may trigger imputed income taxation

• This could apply even if the property is your main residence

• The tax is calculated based on cadastral value (typically 1.1% or 2%)

This interpretation differs from earlier court decisions, which suggested that a primary residence might not be subject to this rule.

Why This Matters

If this interpretation is applied:

• Impatriates may face additional annual tax on their main home

• The usual exemption for a primary residence under standard income tax (IRPF) may not apply

• Tax calculations under the Beckham regime become more complex

However, it is important to note that this area is still evolving and may be subject to further legal interpretation.

How the Beckham Law Works

The Beckham Law allows eligible individuals to:

• Be taxed at a flat rate of 24% on employment income (up to €600,000)

• Pay tax only on Spanish-source income

• Avoid taxation on most foreign income

To qualify, you generally must:

• Not have been tax resident in Spain in the previous 5 years

• Move to Spain for work or qualifying activity

• Apply within 6 months of registration

Property Tax Under the Beckham Regime

Under standard non-resident rules (IRNR):

• Owning property in Spain triggers imputed income tax if the property is not rented

• This is calculated using the cadastral value

The key question has been whether this applies to a main residence under the Beckham regime.

The recent TEAC position suggests that:

• The exemption for a primary residence may not apply

• Imputed income taxation could still be required

What Impatriates Should Do

Review your tax position

If you are under the Beckham regime and own property in Spain, it is important to assess whether imputed income should be declared.

Ensure correct filing

This income is typically included within your annual Beckham Law return (Modelo 151).

Stay informed

This is an evolving area, and future court rulings or clarifications may affect how the rule is applied.

Seek professional advice

Given the uncertainty, individual assessment is important to avoid overpaying or underreporting.

How Taxadora Helps

Taxadora supports impatriates by:

• Reviewing Beckham Law eligibility and application

• Assessing property-related tax obligations

• Preparing and filing Modelo 151 correctly

• Advising on changes in interpretation and compliance

Final Thoughts

The Beckham Law remains an attractive regime for international professionals moving to Spain. However, recent interpretations suggest that property ownership may carry additional tax implications, even for a main residence.

As the legal framework continues to evolve, staying informed and ensuring correct reporting is essential.

If you are currently under the Beckham regime or planning to apply, reviewing your situation is highly recommended.

Taxadora can help you navigate these changes and ensure your tax position is handled correctly.