The Beckham Law, explained simply

The "Beckham Law" is a special expatriate tax regime named after the footballer who was an early user.

The idea Qualifying individuals who become tax resident in Spain can elect to be taxed broadly as non-residents on certain income for a limited number of years, often at a flat rate on Spanish employment income.

Who it may suit People relocating for work (and, under recent changes, some remote workers and entrepreneurs) who would otherwise face higher progressive rates.

The catch There are timing rules (you generally must apply soon after becoming resident), eligibility conditions, and trade-offs around worldwide income and deductions. This is genuinely case-by-case — speak to a Spanish tax adviser before deciding.