Beckham Law's Six-Year Window Most Founders Miss

The Startups Act extended the Beckham Law's special tax regime to founders, directors and remote employees who previously fell outside it. That's the part everyone repeats. What gets left out is the filing window — and it's shorter than most people assume.

The clock starts on Social Security registration, not arrival

You have six months from the date your Social Security registration in Spain takes effect to file Modelo 149 and elect into the regime. Not six months from landing, not six months from signing your contract. Miss it, and you default into standard progressive taxation for the full stay — there's no second election.

Directors face an added ownership test

If you're applying as a company director rather than an employee, the entity can't be a passive holding vehicle for personal assets, and your stake generally needs to stay under 25% for most structures. Founders who set up their Spanish SL with a majority stake before checking this requirement have had to unwind cap tables just to qualify.

The six-year window that gets missed

The regime runs for the year of arrival plus five more — six years total, flat 24% on Spanish-sourced income up to €600,000 with most foreign income untouched. The mistake we see most is founders treating year six as identical to year one and getting blindsided by the transition back to progressive rates, which can jump the marginal rate past 45%. Planning the exit from the regime matters as much as the entry.