Until January 2023, the Beckham Law (Art. 93 LIRPF) required an employment contract with a Spanish entity or a formal secondment by a foreign group company. Solo founders, freelancers, and startup entrepreneurs — however successful — were largely excluded. The Ley 28/2022 de Fomento del Ecosistema de Empresas Emergentes (the Startup Law) changed this decisively, opening the Beckham regime to entrepreneurs relocating to Spain to run qualifying startups, without the need for a formal employment relationship.
The Pre-2023 Position
Before the Startup Law, the Beckham regime's eligible categories were limited:
- Employees seconded to Spain by a foreign group employer
- Employees hired directly by a Spanish entity
- Directors of Spanish companies (with restrictions on ownership percentage)
A founder who incorporated their own Spanish company and moved to Spain to run it as its sole director could potentially access the director route — but the 25% ownership restriction eliminated this option for most founders, who hold far more than 25% of their own companies.
The 2023 Startup Law: The Entrepreneur Route
The Startup Law added the entrepreneur (emprendedor) category to the Beckham regime. Under this route, an individual who relocates to Spain to lead, manage, or develop a qualifying startup or innovative enterprise can access the Beckham regime without any employment contract requirement. The key requirements are:
1. Qualifying Startup or Innovative Enterprise
The company must qualify as an empresa emergente (startup) or as an innovative enterprise under the Startup Law. The definition under Article 4 of the Startup Law requires:
- Innovative activity: The company's business model must be based on innovative products, services, or processes. This is assessed by ENISA (Empresa Nacional de Innovación) or through a self-certification process for certain categories.
- Age: The company must have been established for less than 5 years (7 years for certain high-tech sectors such as biotechnology, energy, or industrial sectors defined in the law)
- Not listed: The company must not be listed on a regulated market
- Revenue: Annual revenue must not exceed €10 million
- Not distributing profits: The company must not have distributed profits in any of the past years
- Not resulted from a merger or acquisition of a non-qualifying entity
2. The 5-Year Non-Residency Requirement
Like all Beckham Law routes, the entrepreneur must not have been a Spanish tax resident in any of the 5 tax years immediately preceding their year of arrival in Spain. This is assessed on a calendar year basis.
3. The Application: Autorización de Residencia para Emprendedores and Modelo 149
The application process for entrepreneur-route Beckham involves two steps:
- Immigration: Obtain an Autorización de Residencia para Emprendedores (Entrepreneurship Residence Authorisation) under Spain's immigration rules for startup founders — this requires demonstrating the innovative activity and meeting the Startup Law's requirements
- Tax: File Modelo 149 with the AEAT within 6 months of first arriving in Spain (or within 6 months of starting the qualifying activity). This is the same hard deadline that applies to all Beckham applications.
6-month deadline is absolute: The AEAT does not accept late Modelo 149 applications. Count from the date you first start your entrepreneurial activity in Spain (not from when your residence permit is issued). Many founders miss this deadline by focusing on immigration paperwork and overlooking the tax application — the consequences are losing the Beckham regime entirely.
What "Innovative" Means in Practice
The innovation requirement is the most frequently misunderstood element of the startup qualification. It does not mean the company must be a technology startup — but the business model must show genuine innovation. Activities that typically qualify:
- Software and technology products with novel functionality
- Marketplace or platform models with genuine innovation in the matching mechanism
- Biotech, cleantech, agritech, and other R&D-intensive activities
- New application of existing technology in underserved sectors
Activities that typically do not qualify:
- Standard professional services (consultancy, legal, accounting) without a novel delivery model
- E-commerce selling existing products without innovative logistics or technology
- Real estate investment or development without innovative elements
- Financial services without novel product design
ENISA Certification
ENISA (Empresa Nacional de Innovación) provides official certification that a company qualifies as an innovative enterprise. An ENISA certification is not mandatory — the Startup Law permits self-certification through an alternative administrative process — but an ENISA accreditation provides the strongest evidence of qualification and is treated as presumptive proof by the AEAT. Many advisers strongly recommend obtaining ENISA certification before applying for the Beckham regime. The process takes 2–4 months typically.
The 24% Flat Rate and Foreign Income Treatment
Under the Beckham entrepreneur route, the tax benefits are the same as for employee-route applicants:
- Spanish-source income: Taxed at a flat 24% rate on the first €600,000 (47% above that)
- Foreign-source employment income: Generally exempt from Spanish taxation if genuinely earned outside Spain for a foreign entity
- Foreign-source passive income (dividends, interest, foreign rental income): Generally exempt during the Beckham regime
- Modelo 720: Not required while under the Beckham regime (treated as non-resident for IRPF purposes)
Family Members Can Also Apply (Post-2023)
The 2023 Startup Law extended Beckham eligibility to accompanying family members of the primary applicant — spouses or registered partners, and children under 25 (or any age if disabled) — provided that:
- They relocate to Spain at the same time as or after the primary applicant
- Each family member meets the 5-year non-residency requirement independently
- The family member's Spanish income from all sources does not exceed the primary applicant's Spanish income
- Each family member files their own Modelo 149 within 6 months of arrival
Failure Modes: How the Beckham Regime Can Be Lost
Once accepted, the Beckham regime can be revoked if:
- The qualifying startup activity ceases or is substantively modified (the company no longer qualifies as innovative)
- The AEAT determines that the original application was based on incorrect or misleading information
- The individual loses Spanish tax residency before the 6-year period expires
- For the entrepreneur route specifically: if the AEAT reclassifies the activity as non-qualifying (e.g., determines the company does not meet the innovation criteria)
| Route | Employment Contract Required? | Key Requirement | Application Deadline |
|---|---|---|---|
| Employee (employed by Spanish entity) | Yes | Contract with Spanish employer | 6 months from first work day |
| Secondment | Yes (foreign contract) | Secondment letter from foreign group company | 6 months from first work day in Spain |
| Director | No | <25% stake; appointed as director of qualifying Spanish company | 6 months from appointment |
| Entrepreneur (post-2023) | No | Qualifying innovative startup; Autorización para Emprendedores | 6 months from commencement of activity |
| Digital nomad | Yes (foreign employer) | Remote work for foreign employer; DNV visa | 6 months from first work day |
Startup Founder Moving to Spain?
The entrepreneur Beckham route offers substantial tax advantages but requires careful timing, startup qualification analysis, and a correctly filed Modelo 149. Jacob Salama advises founders on the full application process.
Book a Consultation →Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. Spanish tax law changes frequently. Always consult a qualified tax lawyer before making any decisions. SALAMA LEGAL SLP — Colegiado nº 11.294 ICAMálaga.