Spain
Working in Madrid
Spain's capital and its corporate centre, and the city where the Beckham Law question comes up most often — because this is where the qualifying offers are.
What the city runs on
Corporate headquarters, banking and insurance, telecoms, consulting, and the Spanish operations of international firms. Madrid is also the hub for Latin American business links, which is why regional roles covering both sides of the Atlantic are unusually common here.
The tax question to settle first
Spain's special regime for incoming workers — article 93 of Ley 35/2006, the Beckham Law — taxes employment income at a flat 24% up to €600,000 and 47% above that, for the year you move plus five following years. It requires that you were not resident in Spain for the five preceding tax years. Whether you qualify changes your net pay far more than the difference between two salary offers.
What to check before you sign
Whether your employer has handled the regime before, because the election has deadlines and is made by you rather than by them. And note that ordinary Spanish income tax includes a regional component, so if you do not qualify, where in Spain you live affects your bill.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.