How Do I Apply for the Beckham Law in Spain, and How Can Horizons Support Me?

Modified on: Thu, 29 Jan, 2026 at 12:10 PM

TABLE OF CONTENTS

1. Does Horizons Support the Beckham Law Application?
2. What Happens Once I Receive Approval?
3. Can the Beckham Law Be Applied Retroactively?
4. How and When Does Horizons Apply the Change in Payroll?
- Cut‑off for payroll changes:
- Internal steps performed by Horizons (for transparency):
5. What Documentation Does Horizons Require?

Employees relocating to Spain may be eligible for the Special Tax Regime for Displaced Workers (known as the Beckham Law or Régimen Especial para Trabajadores Desplazados). Below is an overview of how the application works and how Horizons supports the tax treatment once you are approved. More information in What is the 'Beckham Law' in Spain?

1. Does Horizons Support the Beckham Law Application?

Yes but only as a added service, not as the applicant.

Employees must still submit the Beckham Law (Special Regime for Displaced Workers) application personally to the Spanish Tax Agency (Agencia Tributaria). Horizons cannot apply on their behalf.

What Horizons can do:

Horizons can facilitate the process in collaboration with our local payroll provider in Spain, including:

Reviewing the documentation the employee provides
Coordinating with the payroll provider to ensure requirements are understood
Guiding the employee on what the payroll provider needs to proceed

This is an optional service and is billed as an additional cost to the employer company.

To request facilitation:

Employees must:

Contact Horizons Support
Provide all relevant documentation required for the application
Allow Horizons to coordinate with the payroll provider

Important:

Horizons does not prepare forms, submit applications, or interact directly with the Spanish Tax Agency on the employee’s behalf.
The employee remains fully responsible for submitting the application and obtaining the official resolution.

2. What Happens Once I Receive Approval?

If you receive a positive resolution, Horizons will apply the Beckham Law tax rate (24%) to your payroll.

To do this, we must receive your official certificate of approval issued by the Spanish Tax Agency.

If you share it during onboarding:
Your onboarding specialist will upload the certificate and record the special tax regime in your onboarding form and employee file.
If you share it after onboarding:
Please send the certificate to Support. Horizons will update your records and notify payroll.

3. Can the Beckham Law Be Applied Retroactively?

Only prospectively through payroll.

If you were initially taxed as a normal tax resident (standard process when no certificate is provided), payroll cannot retroactively adjust monthly withholdings because this would alter previously submitted tax residence filings.

In this situation:

Our local payroll provider will apply the Beckham Law starting from the next payroll after we receive the certificate.
Any retroactive adjustments must be handled directly by the employee through their personal income tax return.

4. How and When Does Horizons Apply the Change in Payroll?

Once you provide your approval certificate, the tax regime will be applied as follows:

Cut‑off for payroll changes:

Changes submitted on or before the 15th of the month will be included in the current month’s payroll.
Changes submitted after the 5th will be applied in the following month.

5. What Documentation Does Horizons Require?

Employees must provide:

The official Certificate of Positive Resolution for the Special Tax Regime
Any additional documents requested by the Spanish Tax Agency (if applicable)

Horizons cannot apply the 24% tax rate until the certificate is received and recorded.

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