{"id":14806,"date":"2026-11-04T11:36:42","date_gmt":"2026-11-04T11:36:42","guid":{"rendered":"https:\/\/novomove.com\/ifici-vs-beckham-law\/"},"modified":"2026-11-04T11:36:42","modified_gmt":"2026-11-04T11:36:42","slug":"ifici-vs-beckham-law","status":"publish","type":"post","link":"https:\/\/novomove.com\/pt\/ifici-vs-beckham-law\/","title":{"rendered":"IFICI vs Beckham Law: Portugal&#8217;s 20% or Spain&#8217;s 24%, and who each one fits"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On 1 January 2023 Spain opened its flat-rate regime for newcomers to remote employees, and to company directors whatever their stake in a trading company. A year later, Portugal swapped NHR for IFICI. <strong>So if you&#8217;re deciding between the two countries, you&#8217;re now looking at a 20% rate in Portugal or 24% in Spain.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At first glance they look like the same deal. <strong>Both tax your work income at a flat rate, both leave most of your foreign investment income alone, and both shut you out if you lived in the country in the last five years.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Look closer, though, and they&#8217;re built for different people, with very different deadlines. <strong>If you became a Portuguese tax resident in 2026, your IFICI request is due by 15 January 2027.<\/strong> In Spain, the clock starts when you register with Social Security, even if you&#8217;re not tax resident yet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below, we put the two side by side: who gets in, what each one taxes, how long it lasts, and the dates you can&#8217;t miss.<\/p>\n\n\n\n<div class=\"nm-sum\">\n<style>\n.nm-sum,.nm-flow,.nm-qs,.nm-dep,.nm-cost,.nm-stg{font-family:inherit;margin:34px 0 38px;}\n.nm-sum{background:#FFFBF0;border:1px solid #F2E6BE;border-left:5px solid #F5C518;border-radius:0 18px 18px 0;padding:24px 28px;}\n.nm-k{font-size:12.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#8a6d00;margin:0 0 14px;}\n.nm-sum ul,.nm-qs ol{margin:0;padding:0;list-style:none;}\n.nm-sum li{position:relative;padding-left:26px;margin:0 0 11px;font-size:16.5px;line-height:1.55;color:#1B2A4A;}\n.nm-sum li:last-child{margin-bottom:0;}\n.nm-sum li:before{content:\"\";position:absolute;left:4px;top:9px;width:8px;height:8px;border-radius:50%;background:#F5C518;}\n.nm-flow{position:relative;padding-left:4px;}\n.nm-fs{display:grid;grid-template-columns:44px 1fr;gap:0 18px;position:relative;padding-bottom:26px;}\n.nm-fs:last-child{padding-bottom:0;}\n.nm-fs:not(:last-child):after{content:\"\";position:absolute;left:21px;top:46px;bottom:4px;width:2px;background:#E3E7EF;}\n.nm-fn{width:44px;height:44px;border-radius:50%;background:#1B2A4A;color:#F5C518;font-weight:700;font-size:18px;display:flex;align-items:center;justify-content:center;}\n.nm-ft{font-size:17.5px;font-weight:700;color:#1B2A4A;margin:9px 0 5px;line-height:1.35;}\n.nm-fd{font-size:16px;line-height:1.6;color:#3d4c6b;margin:0 0 9px;}\n.nm-chip{display:inline-block;font-size:13.5px;font-weight:600;padding:5px 12px;border-radius:999px;background:#F4F6FA;border:1px solid #E3E7EF;color:#1B2A4A;}\n.nm-chip.g{background:#FFFBF0;border-color:#F2E6BE;color:#8a6d00;}\n.nm-qs{background:#F4F6FA;border:1px solid #E3E7EF;border-radius:18px;padding:24px 28px;}\n.nm-qs .nm-k{color:#5a6b8c;}\n.nm-qs li{display:grid;grid-template-columns:30px 1fr;gap:12px;margin:0 0 14px;font-size:16.5px;line-height:1.5;color:#1B2A4A;font-weight:600;}\n.nm-qs li:last-child{margin-bottom:0;}\n.nm-qs li span{width:30px;height:30px;border-radius:8px;background:#fff;border:1px solid #C9D0DC;color:#00B67A;display:flex;align-items:center;justify-content:center;font-weight:700;}\n.nm-dep{display:grid;grid-template-columns:1fr 1fr;gap:16px;}\n.nm-dc{border:1px solid #E3E7EF;border-radius:16px;padding:20px 22px;background:#fff;}\n.nm-dc.y{background:#1B2A4A;border-color:#1B2A4A;}\n.nm-dc h4{margin:0 0 4px;font-size:18px;color:#1B2A4A;font-family:inherit;}\n.nm-dc.y h4{color:#fff;}\n.nm-dc .w{font-size:13px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:#5a6b8c;margin:0 0 12px;}\n.nm-dc.y .w{color:#F5C518;}\n.nm-dc p{font-size:15.5px;line-height:1.55;margin:0;color:#3d4c6b;}\n.nm-dc.y p{color:rgba(255,255,255,.85);}\n.nm-cost{border:1px solid #E3E7EF;border-radius:18px;overflow:hidden;}\n.nm-cost .nm-ch{background:#1B2A4A;color:#fff;padding:18px 24px;font-weight:700;font-size:17px;}\n.nm-cost .nm-ch span{color:#F5C518;}\n.nm-cg{display:grid;grid-template-columns:repeat(4,1fr);}\n.nm-ci{padding:20px 22px;border-right:1px solid #E3E7EF;}\n.nm-ci:last-child{border-right:0;}\n.nm-ci .v{font-size:24px;font-weight:700;color:#1B2A4A;line-height:1.2;}\n.nm-ci .l{font-size:14px;line-height:1.45;color:#5a6b8c;margin-top:6px;}\n.nm-stg{display:grid;grid-template-columns:repeat(5,1fr);gap:10px;counter-reset:s;}\n.nm-sg{background:#F4F6FA;border:1px solid #E3E7EF;border-radius:14px;padding:16px 14px;position:relative;}\n.nm-sg:before{counter-increment:s;content:counter(s);display:flex;width:30px;height:30px;border-radius:50%;background:#F5C518;color:#1B2A4A;font-weight:700;align-items:center;justify-content:center;margin-bottom:10px;}\n.nm-sg b{display:block;font-size:15.5px;color:#1B2A4A;line-height:1.35;margin-bottom:4px;}\n.nm-sg small{font-size:13.5px;line-height:1.45;color:#5a6b8c;display:block;}\n.nm-stg-note{grid-column:1\/-1;font-size:14.5px;color:#5a6b8c;margin-top:4px;}\n.nm-flow p,.nm-qs p,.nm-sum p,.nm-dc p,.nm-cost p{margin-top:0!important;}\n.nm-flow .nm-ft{margin:9px 0 4px!important;}\n.nm-flow .nm-fd{margin:0 0 8px!important;}\n.entry-content ul.wp-block-list,.entry-content ol.wp-block-list{margin:6px 0 26px;padding-left:22px;}\n.entry-content ul.wp-block-list li,.entry-content ol.wp-block-list li{font-size:17px;line-height:1.6;margin:0 0 10px;padding-left:4px;}\n.entry-content ul.wp-block-list li::marker{color:#F5C518;}\n@media(max-width:820px){.nm-dep,.nm-cg{grid-template-columns:1fr 1fr!important;}.nm-stg{grid-template-columns:1fr!important;}.nm-ci:nth-child(2){border-right:0;}.nm-ci:nth-child(-n+2){border-bottom:1px solid #E3E7EF;}}\n@media(max-width:560px){.nm-dep,.nm-cg{grid-template-columns:1fr!important;}.nm-ci{border-right:0!important;border-bottom:1px solid #E3E7EF;}.nm-ci:last-child{border-bottom:0;}.nm-sum,.nm-qs{padding:20px;}}\n@media(max-width:700px){.entry-content figure.wp-block-table{overflow-x:auto;-webkit-overflow-scrolling:touch;}.entry-content figure.wp-block-table table{min-width:680px;}}\n@media(max-width:820px){.nm-dep.nm-dep4{grid-template-columns:1fr!important;}}\n.nm-dc ul{margin:10px 0 0!important;padding-left:18px!important;}.nm-dc li{font-size:15px;line-height:1.5;margin:0 0 6px;color:#3d4c6b;}.nm-dc.y li{color:rgba(255,255,255,.85);}\n<\/style>\n<p class=\"nm-k\">The short version<\/p>\n<ul>\n<li><strong>IFICI taxes qualifying work income at 20%<\/strong> for 10 years. <strong>The Beckham Law taxes your salary at 24%<\/strong>, up to \u20ac600,000, for 6 tax years.<\/li>\n<li>Both leave <strong>most foreign investment income<\/strong> outside local tax, and both shut you out if you were resident in that country in any of the <strong>last five years<\/strong>.<\/li>\n<li><strong>If you work remotely for a company abroad<\/strong>, Spain&#8217;s regime names you in the law. IFICI&#8217;s routes need a job or a board seat in a company that passes its activity test.<\/li>\n<li><strong>If you freelance on your own invoices<\/strong>, neither fits as things stand. Forming a company and becoming its paid director is what changes the answer, in both countries.<\/li>\n<li><strong>The deadlines work differently.<\/strong> IFICI: by 15 January after your first resident year, and a late request still works for the years left. Beckham: within six months of your Social Security start date, with no late route.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Want the Portuguese regime on its own first? Our <a href=\"\/ifici-portugal\/\">IFICI guide<\/a> explains who qualifies and how to apply. This post is the comparison.<\/p>\n\n\n\n<style>\n.nm-toc{font-family:inherit;margin:30px 0 8px;border:1px solid #E3E7EF;border-left:4px solid #1B2A4A;border-radius:16px;background:#fff;}\n.nm-toc summary{list-style:none;cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:12px;padding:16px 22px;font-weight:700;font-size:16.5px;color:#1B2A4A;}\n.nm-toc summary::-webkit-details-marker{display:none;}\n.nm-toc summary small{font-weight:600;font-size:13.5px;color:#5a6b8c;margin:0 auto 0 4px;}\n.nm-toc summary::after{content:\"\";width:9px;height:9px;border-right:2px solid #1B2A4A;border-bottom:2px solid #1B2A4A;transform:rotate(45deg);margin:-4px 4px 0 0;transition:transform .2s;flex:none;}\n.nm-toc[open] summary::after{transform:rotate(-135deg);margin-top:4px;}\n.nm-toc:not([open]) ol{display:none !important;}\n.nm-toc ol{margin:0 !important;padding:16px 22px 8px 44px !important;columns:2;column-gap:36px;border-top:1px solid #E3E7EF;}\n.nm-toc li{break-inside:avoid;margin:0 0 10px !important;font-size:15px;line-height:1.45;color:#5a6b8c;}\n.nm-toc li::marker{color:#C9A10C;font-weight:700;}\n.nm-toc a{color:#1B2A4A;text-decoration:none;}\n.nm-toc a:hover{text-decoration:underline;text-underline-offset:3px;}\n.entry-content h2[id]{scroll-margin-top:110px;}\n@media(max-width:820px){.nm-toc ol{columns:1;}}\n<\/style>\n<details class=\"nm-toc\">\n<summary>In this guide<small>10 sections<\/small><\/summary>\n<ol><li><a href=\"#what-do-we-mean-by-ifici-and-the-beckham-law\">What do we mean by IFICI and the Beckham Law?<\/a><\/li><li><a href=\"#how-do-ifici-and-the-beckham-law-compare-side-by-side\">How do IFICI and the Beckham Law compare side by side?<\/a><\/li><li><a href=\"#who-qualifies-for-ifici-and-who-qualifies-for-the-beckham-la\">Who qualifies for IFICI, and who qualifies for the Beckham Law?<\/a><\/li><li><a href=\"#what-rate-do-you-pay-on-your-salary-under-each\">What rate do you pay on your salary under each?<\/a><\/li><li><a href=\"#what-happens-to-your-foreign-income-pensions-and-dividends\">What happens to your foreign income, pensions and dividends?<\/a><\/li><li><a href=\"#how-long-does-each-regime-last\">How long does each regime last?<\/a><\/li><li><a href=\"#what-are-the-deadlines-for-ifici-and-the-beckham-law\">What are the deadlines for IFICI and the Beckham Law?<\/a><\/li><li><a href=\"#can-a-founder-with-their-own-company-use-ifici-or-the-beckha\">Can a founder with their own company use IFICI or the Beckham Law?<\/a><\/li><li><a href=\"#do-remote-workers-and-freelancers-qualify\">Do remote workers and freelancers qualify?<\/a><\/li><li><a href=\"#which-regime-suits-whom\">Which regime suits whom?<\/a><\/li><\/ol>\n<\/details>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"what-do-we-mean-by-ifici-and-the-beckham-law\" class=\"wp-block-heading\">What do we mean by IFICI and the Beckham Law?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI is the tax break Portugal has offered new residents since 2024, after NHR closed.<\/strong> Officially it&#8217;s an incentive for scientific research and innovation. It gives you a 20% rate on work income from a qualifying activity and exempts most of your foreign income.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The &#8220;Beckham Law&#8221; is the nickname for Spain&#8217;s special regime for workers, professionals, entrepreneurs and investors moving to Spain.<\/strong> Once you&#8217;re tax resident in Spain, you pay income tax as if you were a non-resident, with a flat 24% on your salary.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two things about the Spanish regime catch people out:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>There&#8217;s no investor route.<\/strong> Despite the word &#8220;investors&#8221; in the title, the law lists no route for buying property or investing.<\/li>\n\n\n\n<li><strong>Professional sportspeople are out.<\/strong> If you&#8217;re employed under Spain&#8217;s special rules for professional sport, you can&#8217;t use the employment route.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"how-do-ifici-and-the-beckham-law-compare-side-by-side\" class=\"wp-block-heading\">How do IFICI and the Beckham Law compare side by side?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI gives you 20% for ten years on income from a qualifying activity. The Beckham Law gives you 24% for six tax years on your salary, wherever it&#8217;s paid.<\/strong> The rest of the table is where they really differ.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>Portugal: IFICI<\/th><th>Spain: Beckham Law<\/th><\/tr><\/thead><tbody><tr><td>Rate on your work income<\/td><td>20% on net income from the qualifying activity<\/td><td>24% on gross employment income up to \u20ac600,000, 47% above<\/td><\/tr><tr><td>How long it runs<\/td><td>10 consecutive years from your residence year<\/td><td>Your residence year and the five after<\/td><\/tr><tr><td>Not resident before<\/td><td>In any of the previous 5 years<\/td><td>In any of the previous 5 tax years<\/td><\/tr><tr><td>Remote employee of a company abroad<\/td><td>Doesn&#8217;t fit the routes as written<\/td><td>Qualifies, with or without the digital nomad visa<\/td><\/tr><tr><td>Freelancer on your own invoices<\/td><td>Doesn&#8217;t fit the routes<\/td><td>Excluded by the business-base rule<\/td><\/tr><tr><td>Founder with your own company<\/td><td>Paid gerente, main activity code on IAPMEI&#8217;s list<\/td><td>Director, company in place before the move<\/td><\/tr><tr><td>Foreign investment income<\/td><td>Exempt, but counted to set your rate<\/td><td>Outside Spanish tax<\/td><\/tr><tr><td>Foreign pension<\/td><td>Taxed on the normal scale<\/td><td>No route in on a pension<\/td><\/tr><tr><td>Your spouse and children<\/td><td>Each person qualifies on their own<\/td><td>Can opt in with you, on conditions<\/td><\/tr><tr><td>How you join<\/td><td>Request on Portal das Finan\u00e7as by 15 January after your residence year<\/td><td>Modelo 149 within 6 months of your Social Security start date<\/td><\/tr><tr><td>If you&#8217;re late<\/td><td>Benefit runs from the year you file<\/td><td>No late route<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Sources: Portugal&#8217;s tax benefits statute and IFICI regulation; Spain&#8217;s income tax law and regulation, and the Spanish tax agency&#8217;s guidance. Footnotes below give each source.<\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"who-qualifies-for-ifici-and-who-qualifies-for-the-beckham-la\" class=\"wp-block-heading\">Who qualifies for IFICI, and who qualifies for the Beckham Law?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI asks what you do in Portugal. The Beckham Law asks why you moved to Spain.<\/strong> That one difference settles most cases.<\/p>\n\n\n\n<div class=\"nm-acc\" role=\"figure\" aria-label=\"Who gets into IFICI, who gets into the Beckham Law, and who neither regime takes\">\n<style>\n.nm-acc{margin:28px 0;font-family:inherit;}\n.nm-acc .nm-acc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;}\n.nm-acc .nm-acc-card{background:#F4F6FA;border:1px solid #E3E7EF;border-radius:16px;padding:20px 20px 18px;}\n.nm-acc .nm-acc-card.nm-acc-both{background:#1B2A4A;border-color:#1B2A4A;color:#fff;}\n.nm-acc .nm-acc-tag{display:inline-block;font-size:12px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;padding:5px 11px;border-radius:999px;background:#E3E7EF;color:#1B2A4A;margin:0 0 12px;}\n.nm-acc .nm-acc-both .nm-acc-tag{background:#F5C518;color:#1B2A4A;}\n.nm-acc h4{font-size:19px;line-height:1.3;margin:0 0 6px;color:#1B2A4A;font-family:inherit;}\n.nm-acc .nm-acc-both h4{color:#fff;}\n.nm-acc .nm-acc-holds{font-size:15px;line-height:1.5;margin:0 0 12px!important;color:#5a6b8c;}\n.nm-acc .nm-acc-both .nm-acc-holds{color:rgba(255,255,255,.8);}\n.nm-acc ul{list-style:none;margin:0!important;padding:0!important;}\n.nm-acc li{font-size:15px;line-height:1.5;margin:0 0 7px;padding-left:26px;position:relative;color:#1B2A4A;}\n.nm-acc .nm-acc-both li{color:#fff;}\n.nm-acc li:before{position:absolute;left:0;top:0;font-weight:700;}\n.nm-acc li.y:before{content:\"\u2713\";color:#00B67A;}\n.nm-acc li.n:before{content:\"\u2715\";color:#C0392B;}\n.nm-acc .nm-acc-both li.y:before{color:#F5C518;}\n.nm-acc .nm-acc-both li.n:before{color:#FF8A7A;}\n.nm-acc .nm-acc-cap{font-size:13.5px;color:#5a6b8c;margin:10px 0 0!important;}\n@media(max-width:820px){.nm-acc .nm-acc-grid{grid-template-columns:1fr!important;}}\n<\/style>\n<div class=\"nm-acc-grid\">\n<div class=\"nm-acc-card\">\n<span class=\"nm-acc-tag\">Portugal: IFICI<\/span>\n<h4>You need a qualifying activity<\/h4>\n<p class=\"nm-acc-holds\">A job or a board seat that passes one of seven routes.<\/p>\n<ul>\n<li class=\"y\">You become a Portuguese tax resident<\/li>\n<li class=\"y\">You weren&#8217;t resident in Portugal in any of the last five years<\/li>\n<li class=\"y\">Your job or board seat passes a route&#8217;s activity test<\/li>\n<li class=\"n\">You can&#8217;t have had NHR or opted into Programa Regressar<\/li>\n<li class=\"n\">You can&#8217;t use it a second time<\/li>\n<\/ul>\n<\/div>\n<div class=\"nm-acc-card\">\n<span class=\"nm-acc-tag\">Spain: Beckham Law<\/span>\n<h4>You need a reason to move<\/h4>\n<p class=\"nm-acc-holds\">A job, a posting, remote work, a directorship, or one of the innovation routes.<\/p>\n<ul>\n<li class=\"y\">You become a Spanish tax resident because of the move<\/li>\n<li class=\"y\">You weren&#8217;t resident in Spain in any of the last five tax years<\/li>\n<li class=\"y\">You move because of the job, the posting, the remote work or the appointment<\/li>\n<li class=\"n\">You can&#8217;t earn through a business base in Spain, outside the entrepreneur, startup and research routes<\/li>\n<\/ul>\n<\/div>\n<div class=\"nm-acc-card nm-acc-both\">\n<span class=\"nm-acc-tag\">Under both<\/span>\n<h4>Where you stand everywhere<\/h4>\n<p class=\"nm-acc-holds\">On the law as written in each country.<\/p>\n<ul>\n<li class=\"n\">You can&#8217;t get in on a pension alone<\/li>\n<li class=\"n\">You can&#8217;t get in on investment income alone<\/li>\n<li class=\"n\">You can&#8217;t get in as a freelancer invoicing your own clients<\/li>\n<li class=\"y\">You can get in as the paid director of your own company, on each country&#8217;s conditions<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p class=\"nm-acc-cap\">Illustrative diagram. Sources: Portugal&#8217;s tax benefits statute; Spain&#8217;s income tax law and regulation.<\/p>\n<\/div>\n\n\n\n<h3 id=\"who-gets-into-ifici\" class=\"wp-block-heading\">Who gets into IFICI?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You qualify for IFICI if four things are true:<\/strong><sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>You become a Portuguese tax resident.<\/strong><\/li>\n\n\n\n<li><strong>You weren&#8217;t resident in Portugal in any of the previous five years.<\/strong><\/li>\n\n\n\n<li><strong>You&#8217;ve never had NHR<\/strong> and never opted into Programa Regressar, the scheme for returning former residents.<\/li>\n\n\n\n<li><strong>You carry out an activity on one of seven routes<\/strong>, such as research and teaching, a qualified job or board seat in a company whose activity IAPMEI or AICEP recognises, a highly qualified job at an exporting company, or a job at a certified startup.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You can only use IFICI once in your lifetime.<\/strong> The agency in charge of your route checks your work, and the tax authority checks the rest.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"who-gets-into-the-beckham-law\" class=\"wp-block-heading\">Who gets into the Beckham Law?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You qualify for the Beckham Law if three things are true:<\/strong><sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>You weren&#8217;t resident in Spain in any of the five tax years before your move.<\/strong><\/li>\n\n\n\n<li><strong>You move because of one of the listed situations<\/strong>, in your first regime year or the year before.<\/li>\n\n\n\n<li><strong>You don&#8217;t earn income through a business base in Spain<\/strong>, except on the entrepreneur, startup and research routes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The listed situations are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>An employment contract<\/strong>: a new job with an employer in Spain, a posting from your employer, or remote work for any employer done by computer and telecoms.<\/li>\n\n\n\n<li><strong>Becoming a company director<\/strong>, with any stake, unless the company is an asset-holding company, where your stake has to stay below 25%.<\/li>\n\n\n\n<li><strong>An entrepreneurial activity<\/strong> that ENISA, Spain&#8217;s state innovation company, reports on favourably before you move.<\/li>\n\n\n\n<li><strong>Highly qualified work<\/strong> for a certified startup, or in training, research, development and innovation.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Spain&#8217;s startup law loosened all this from 1 January 2023.<\/strong> It cut the no-residence period from ten years to five, opened the regime to remote workers and to directors with bigger stakes, and let your family join you.<sup class=\"nm-fnref\"><a href=\"#source-11\">[11]<\/a><\/sup><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"what-rate-do-you-pay-on-your-salary-under-each\" class=\"wp-block-heading\">What rate do you pay on your salary under each?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>20% under IFICI and 24% under the Beckham Law, up to \u20ac600,000 of salary a year.<\/strong> Above \u20ac600,000, Spain&#8217;s rate is 47%.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<div class=\"nm-bars\" role=\"figure\" aria-label=\"The flat rate on your pay under IFICI and the Beckham Law, and the rate on dividends from your own company\">\n<style>\n.nm-bars{font-family:inherit;margin:34px 0 38px;display:grid;gap:16px;}\n.nm-bars .nm-bc{border:1px solid #E3E7EF;border-radius:18px;padding:22px 24px;background:#fff;}\n.nm-bars .nm-k{font-size:12.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#5a6b8c;margin:0 0 16px!important;}\n.nm-bars .nm-br{display:grid;grid-template-columns:230px 1fr 92px;align-items:center;gap:10px;margin:0 0 12px;font-size:15px;color:#1B2A4A;}\n.nm-bars .nm-bt{height:22px;background:#F4F6FA;border-radius:6px;overflow:hidden;}\n.nm-bars .nm-bt i{display:block;height:100%;background:#1B2A4A;border-radius:6px;}\n.nm-bars .nm-bt i.g{background:#F5C518;}\n.nm-bars .nm-bv{font-weight:700;text-align:right;}\n.nm-bars .nm-bcap{font-size:13.5px;color:#5a6b8c;margin:12px 0 0!important;}\n@media(max-width:820px){.nm-bars .nm-br{grid-template-columns:120px 1fr 74px;font-size:14px;}}\n<\/style>\n<div class=\"nm-bc\">\n<p class=\"nm-k\">The flat rate on your pay<\/p>\n<div class=\"nm-br\"><span>IFICI, your qualifying pay<\/span><span class=\"nm-bt\"><i class=\"g\" style=\"width:42.6%\"><\/i><\/span><span class=\"nm-bv\">20%<\/span><\/div>\n<div class=\"nm-br\"><span>Beckham, up to \u20ac600,000<\/span><span class=\"nm-bt\"><i style=\"width:51.1%\"><\/i><\/span><span class=\"nm-bv\">24%<\/span><\/div>\n<div class=\"nm-br\"><span>Beckham, above \u20ac600,000<\/span><span class=\"nm-bt\"><i style=\"width:100%\"><\/i><\/span><span class=\"nm-bv\">47%<\/span><\/div>\n<p class=\"nm-bcap\">Gold: Portugal&#8217;s IFICI, on your net qualifying income. Navy: Spain&#8217;s Beckham Law, on your gross employment income.<\/p>\n<\/div>\n<div class=\"nm-bc\">\n<p class=\"nm-k\">Dividends from your own company in that country<\/p>\n<div class=\"nm-br\"><span>Portugal, resident rate<\/span><span class=\"nm-bt\"><i class=\"g\" style=\"width:59.6%\"><\/i><\/span><span class=\"nm-bv\">28%<\/span><\/div>\n<div class=\"nm-br\"><span>Spain, savings scale<\/span><span class=\"nm-bt\"><i style=\"width:63.8%\"><\/i><\/span><span class=\"nm-bv\">19% to 30%<\/span><\/div>\n<p class=\"nm-bcap\">Neither flat rate reaches these dividends. In Spain the scale runs from 19% on the first \u20ac6,000 to 30% above \u20ac300,000.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The two rates aren&#8217;t charged on the same amount:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IFICI&#8217;s 20% applies to your net qualifying income.<\/strong> If the normal scale works out cheaper in a given year, you can choose it instead.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/li>\n\n\n\n<li><strong>The Beckham Law&#8217;s 24% applies to your gross pay.<\/strong> You get no personal or family allowances, because the non-resident rules tax the full amount.<sup class=\"nm-fnref\"><a href=\"#source-12\">[12]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Your employer starts withholding at the flat rate once you show them proof.<\/strong> In Portugal that&#8217;s proof of your filed request.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup> In Spain it&#8217;s the tax agency&#8217;s confirmation, which the rules say should arrive within ten working days of an accepted filing.<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<h3 id=\"does-the-flat-rate-always-save-you-money\" class=\"wp-block-heading\">Does the flat rate always save you money?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. <strong>In Portugal, the normal scale does about as well as IFICI up to roughly \u20ac32,500 of salary a year<\/strong>, on our <a href=\"\/portugal-income-tax-calculator\/\">Portugal income tax calculator<\/a> for an employee in 2026. The more you earn above that, the more you save.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In Spain, you&#8217;re comparing 24% of your gross salary with the ordinary scale on your net income after allowances.<\/strong> Where you come out ahead depends on your region and your family, so get a Spanish adviser to run your numbers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Once you leave the Beckham Law, you can&#8217;t come back.<\/strong> You can only opt out in November or December, it takes effect the following year, and you can&#8217;t rejoin later.<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"what-happens-to-your-foreign-income-pensions-and-dividends\" class=\"wp-block-heading\">What happens to your foreign income, pensions and dividends?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Under IFICI, most foreign income is exempt, though it still counts when Portugal sets the rate on your other income. Under the Beckham Law, Spain doesn&#8217;t tax your foreign investment income at all.<\/strong><sup class=\"nm-fnref\"><a href=\"#source-2\">[2]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<div class=\"nm-acc\" role=\"figure\" aria-label=\"What happens to your foreign income under IFICI and the Beckham Law\">\n<div class=\"nm-acc-grid\">\n<div class=\"nm-acc-card\">\n<span class=\"nm-acc-tag\">Portugal: IFICI<\/span>\n<h4>Exempt, but it sets your rate<\/h4>\n<p class=\"nm-acc-holds\">Foreign-source income in five categories.<\/p>\n<ul>\n<li class=\"y\">Your foreign employment and business income is exempt<\/li>\n<li class=\"y\">Your foreign dividends, interest, rent and gains are exempt<\/li>\n<li class=\"n\">It still counts when your rate on other income is set<\/li>\n<li class=\"n\">Your foreign pension is taxed on the normal scale<\/li>\n<li class=\"n\">You pay 35% on income from a blacklisted jurisdiction<\/li>\n<\/ul>\n<\/div>\n<div class=\"nm-acc-card\">\n<span class=\"nm-acc-tag\">Spain: Beckham Law<\/span>\n<h4>Outside Spanish tax<\/h4>\n<p class=\"nm-acc-holds\">You&#8217;re taxed on Spanish-source income, plus all your salary.<\/p>\n<ul>\n<li class=\"y\">Your foreign dividends, interest, rent and gains aren&#8217;t taxed in Spain<\/li>\n<li class=\"y\">You pay wealth tax on your Spanish assets only<\/li>\n<li class=\"y\">You don&#8217;t file the foreign-assets return (Modelo 720)<\/li>\n<li class=\"n\">All your salary is taxed in Spain, wherever you&#8217;re paid<\/li>\n<li class=\"n\">You can&#8217;t claim treaty residence as a Spanish resident<\/li>\n<\/ul>\n<\/div>\n<div class=\"nm-acc-card nm-acc-both\">\n<span class=\"nm-acc-tag\">Under both<\/span>\n<h4>Local income is taxed<\/h4>\n<p class=\"nm-acc-holds\">Investment income from inside the country.<\/p>\n<ul>\n<li class=\"n\">Your local dividends, interest and gains are taxed either way<\/li>\n<li class=\"n\">A pension alone gets you into neither regime<\/li>\n<li class=\"y\">A large foreign portfolio can matter more to you than the rate<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p class=\"nm-acc-cap\">Illustrative diagram. Sources: Portugal&#8217;s income tax code; Spain&#8217;s income tax law and the tax agency&#8217;s guidance.<\/p>\n<\/div>\n\n\n\n<h3 id=\"foreign-investment-income\" class=\"wp-block-heading\">Foreign investment income<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Under IFICI, your foreign employment, business, investment, rental and capital-gains income is exempt.<\/strong> It&#8217;s still added in when Portugal sets the rate on your other income.<sup class=\"nm-fnref\"><a href=\"#source-2\">[2]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Under IFICI, you pay 35% on income from a blacklisted jurisdiction<\/strong>, such as dividends from a company in the United Arab Emirates in the tax authority&#8217;s own example.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Under the Beckham Law, Spain only taxes your Spanish income<\/strong>, plus your salary wherever it&#8217;s paid, so your foreign dividends, interest, rent and gains aren&#8217;t taxed there.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<h3 id=\"foreign-pensions\" class=\"wp-block-heading\">Foreign pensions<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Neither regime is built for retirees.<\/strong> IFICI taxes a foreign pension on Portugal&#8217;s normal scale,<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup> and the Beckham Law has no route in for someone moving on a pension.<\/p>\n\n\n\n<h3 id=\"dividends-from-your-own-company\" class=\"wp-block-heading\">Dividends from your own company<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Neither flat rate covers dividends from a company in the same country.<\/strong> In Portugal they&#8217;re taxed at the 28% resident rate.<sup class=\"nm-fnref\"><a href=\"#source-8\">[8]<\/a><\/sup> In Spain they go on the savings scale, 19% to 30%.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"wealth-and-treaties\" class=\"wp-block-heading\">Wealth and treaties<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Two more things only apply under the Beckham Law:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Wealth tax and the solidarity tax reach only your Spanish assets<\/strong>, and you don&#8217;t file Modelo 720, Spain&#8217;s return on foreign assets.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-14\">[14]<\/a><\/sup><\/li>\n\n\n\n<li><strong>You can&#8217;t claim tax treaty benefits as a Spanish resident.<\/strong> For treaty purposes, the tax agency doesn&#8217;t treat you as resident,<sup class=\"nm-fnref\"><a href=\"#source-15\">[15]<\/a><\/sup> so foreign payers keep withholding their own tax on your dividends and interest.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"how-long-does-each-regime-last\" class=\"wp-block-heading\">How long does each regime last?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI lasts ten consecutive years, counted from the year you become resident. The Beckham Law lasts six tax years: the year you become resident and the five after.<\/strong><sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/p>\n\n\n\n<div class=\"nm-cost\">\n<div class=\"nm-ch\">The clocks, <span>side by side<\/span><\/div>\n<div class=\"nm-cg\">\n<div class=\"nm-ci\"><div class=\"v\">10 years<\/div><div class=\"l\">IFICI, consecutive, from your residence year<\/div><\/div>\n<div class=\"nm-ci\"><div class=\"v\">6 tax years<\/div><div class=\"l\">Beckham, your residence year and the five after<\/div><\/div>\n<div class=\"nm-ci\"><div class=\"v\">5 years<\/div><div class=\"l\">you can&#8217;t have been resident before, in either country<\/div><\/div>\n<div class=\"nm-ci\"><div class=\"v\">Once<\/div><div class=\"l\">IFICI is once in a lifetime; leave Beckham and you can&#8217;t opt in again<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Under IFICI, you need to be resident and earn qualifying income in a year to get that year&#8217;s 20%.<\/strong> If you start new qualifying work within six months of the last job ending, nothing is lost. A longer gap pauses the benefit, and you can pick it up again for the years you have left.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Under the Beckham Law, your first year is the first calendar year after the move in which you spend more than 183 days in Spain.<\/strong> So if you move in November 2026 and become resident in 2027, your six years run from 2027 to 2032.<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Under the Beckham Law, if you stop meeting the conditions, the regime ends that same year.<\/strong> You have to report it within one month, and you can&#8217;t opt back in.<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"what-are-the-deadlines-for-ifici-and-the-beckham-law\" class=\"wp-block-heading\">What are the deadlines for IFICI and the Beckham Law?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI: file by 15 January of the year after you become resident. Beckham: file Modelo 149 within six months of your Social Security start date.<\/strong> You file both online, but the two clocks start at different moments.<\/p>\n\n\n\n<div class=\"nm-mf\" role=\"list\" aria-label=\"How your IFICI year runs\">\n<style>\n.nm-mf{background:#1B2A4A;border-radius:20px;padding:30px 28px 26px;margin:30px 0 36px;font-family:inherit;display:grid;grid-template-columns:repeat(5,1fr);gap:14px;position:relative;}\n.nm-mf .nm-mf-k{grid-column:1\/-1;font-size:13px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#F5C518;margin:0 0 6px!important;}\n.nm-mf .nm-mf-s{background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.14);border-radius:16px;padding:20px 16px 18px;position:relative;}\n.nm-mf .nm-mf-s:not(:nth-last-child(2)):after{content:\"\u2192\";position:absolute;right:-13px;top:50%;transform:translateY(-50%);width:24px;height:24px;border-radius:50%;background:#F5C518;color:#1B2A4A;font-weight:700;font-size:14px;line-height:24px;text-align:center;z-index:2;}\n.nm-mf .nm-mf-n{display:flex;width:36px;height:36px;border-radius:50%;background:#F5C518;color:#1B2A4A;font-weight:700;font-size:17px;align-items:center;justify-content:center;margin-bottom:14px;}\n.nm-mf .nm-mf-t{font-size:17px;line-height:1.35;font-weight:700;color:#fff;margin:0!important;overflow-wrap:normal;word-break:normal;hyphens:manual;}\n.nm-mf .nm-mf-c{grid-column:1\/-1;font-size:14px;color:rgba(255,255,255,.75);margin:8px 0 0!important;}\n@media(max-width:900px){.nm-mf{grid-template-columns:1fr!important;gap:16px;padding:24px 20px;}\n.nm-mf .nm-mf-s{display:flex;align-items:center;gap:14px;padding:16px;}\n.nm-mf .nm-mf-n{margin:0;flex:0 0 36px;}\n.nm-mf .nm-mf-s:not(:nth-last-child(2)):after{content:\"\u2193\";right:auto;left:50%;top:auto;bottom:-20px;transform:translateX(-50%);}}\n<\/style>\n<p class=\"nm-mf-k\">Portugal: how your IFICI year runs<\/p>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">1<\/span><p class=\"nm-mf-t\">You become a Portuguese tax resident: year one<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">2<\/span><p class=\"nm-mf-t\">Your qualifying pay runs in that year<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">3<\/span><p class=\"nm-mf-t\">You file the request by 15 January<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">4<\/span><p class=\"nm-mf-t\">The verifying body reports by 15 February<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">5<\/span><p class=\"nm-mf-t\">Your status shows by 31 March<\/p><\/div>\n<p class=\"nm-mf-c\">File late and the 20% runs from the year you file. The ten years still count from your residence year.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You file the IFICI request on Portal das Finan\u00e7as once it shows you as resident.<\/strong> The agency in charge of your route reports back by 15 February, and you&#8217;ll see your status by 31 March.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If you miss 15 January, you can still file.<\/strong> The 20% then starts from the year you file, for whatever&#8217;s left of the ten. The tax authority&#8217;s own example is someone resident in 2025 who files in January 2029 and gets six years, 2029 to 2034.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break-1024x573.jpg\" alt=\"A marble caf\u00e9 table on a cobbled street in front of blue azulejo tiles, with an open notebook, a pen, a blank desk calendar, a glass of water and an espresso\" class=\"wp-image-14805\" srcset=\"https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break-1024x573.jpg 1024w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break-300x168.jpg 300w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break-768x430.jpg 768w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break-1536x859.jpg 1536w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break-18x10.jpg 18w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-vs-beckham-break.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Illustrative image.<\/figcaption><\/figure>\n\n\n\n<div class=\"nm-mf\" role=\"list\" aria-label=\"How your Beckham Law clock runs\">\n<p class=\"nm-mf-k\">Spain: how your Beckham clock runs<\/p>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">1<\/span><p class=\"nm-mf-t\">Your job or role comes first, then you move<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">2<\/span><p class=\"nm-mf-t\">Your Social Security start date starts the clock<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">3<\/span><p class=\"nm-mf-t\">You file Modelo 149 within six months<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">4<\/span><p class=\"nm-mf-t\">The tax agency confirms your option<\/p><\/div>\n<div class=\"nm-mf-s\" role=\"listitem\"><span class=\"nm-mf-n\">5<\/span><p class=\"nm-mf-t\">You file Modelo 151 every spring<\/p><\/div>\n<p class=\"nm-mf-c\">The law sets six months as the maximum and gives no late route. The clock doesn&#8217;t wait for your tax residence.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your Beckham clock starts on the date your Spanish Social Security registration begins<\/strong>, or the date on the certificate that keeps you in your home country&#8217;s system.<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>It doesn&#8217;t wait until you&#8217;re tax resident.<\/strong> If you register in September and only become resident the following year, you still have to file by March.<\/li>\n\n\n\n<li><strong>Six months is the limit.<\/strong> If you miss it, there&#8217;s no way back in.<\/li>\n\n\n\n<li><strong>Each family member files their own Modelo 149<\/strong>, within six months of their own arrival or by your deadline, whichever is later.<\/li>\n\n\n\n<li><strong>Every spring you file Modelo 151<\/strong> in place of the ordinary return. In 2026 it was due by 30 June, with direct debit closing on 25 June.<sup class=\"nm-fnref\"><a href=\"#source-13\">[13]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"can-a-founder-with-their-own-company-use-ifici-or-the-beckha\" class=\"wp-block-heading\">Can a founder with their own company use IFICI or the Beckham Law?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yes, in both countries, as a paid director.<\/strong> But each country checks different things.<\/p>\n\n\n\n<div class=\"nm-dep\">\n<div class=\"nm-dc y\"><p class=\"w\">Portugal: IFICI<\/p><h4>The paid gerente of your own Lda<\/h4><p>The tax authority&#8217;s guidance accepts the sole shareholder-manager of a one-person company as a member of a corporate body.<\/p>\n<ul><li>Your company&#8217;s main activity code is on IAPMEI&#8217;s list<\/li><li>There&#8217;s no export test on this route<\/li><li>Management consultancy isn&#8217;t on the list<\/li><li>Only your payroll pay gets the 20%; your dividends don&#8217;t<\/li><\/ul><\/div>\n<div class=\"nm-dc\"><p class=\"w\">Spain: Beckham Law<\/p><h4>The director of your own Spanish company<\/h4><p>Any stake in a trading company works. In an asset-holding company, you need less than 25%.<\/p>\n<ul><li>You move because of the appointment, so the company comes first<\/li><li>Your pay as director is taxed at 24%<\/li><li>Your dividends go on the 19% to 30% savings scale<\/li><li>Invoicing the company for other work from Spain breaks the regime<\/li><\/ul><\/div>\n<\/div>\n\n\n\n<h3 id=\"ifici-with-your-own-portuguese-company\" class=\"wp-block-heading\">IFICI with your own Portuguese company<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The tax authority accepts you even if you&#8217;re the only owner and the only manager of your company (that&#8217;s route d).<\/strong> Just owning shares isn&#8217;t enough, though: you need the manager&#8217;s role.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your company qualifies if two things are true:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Its main activity code is on IAPMEI&#8217;s list.<\/strong> A secondary code doesn&#8217;t count.<sup class=\"nm-fnref\"><a href=\"#source-5\">[5]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-6\">[6]<\/a><\/sup><\/li>\n\n\n\n<li><strong>You&#8217;re its paid gerente<\/strong>, the manager named on the company&#8217;s registry certificate, with your pay going through payroll.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The list covers IT and software, engineering, research, manufacturing and a few other sectors.<\/strong> Management consultancy isn&#8217;t on it. There&#8217;s no export test on this route.<sup class=\"nm-fnref\"><a href=\"#source-5\">[5]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Only your gerente pay gets the 20%.<\/strong> Your dividends from the company don&#8217;t, so if you only pay yourself in dividends, IFICI doesn&#8217;t save you anything. Our guide to <a href=\"\/ifici-own-company-portugal\/\">IFICI with your own company<\/a> explains what to do in what order.<\/p>\n\n\n\n<h3 id=\"the-beckham-law-with-your-own-spanish-company\" class=\"wp-block-heading\">The Beckham Law with your own Spanish company<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You can hold any stake in a trading company, even all of it.<\/strong> The only exception is an asset-holding company, where your stake has to stay under 25%.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Becoming director has to be the reason you move.<\/strong> A Spanish tax firm reported in June 2026, citing elEconomista, that the tax agency was refusing directors whose company didn&#8217;t yet exist when they arrived, even when it was formed days later.<sup class=\"nm-fnref\"><a href=\"#source-16\">[16]<\/a><\/sup> <strong>So have the company and your appointment in place before you move.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Your pay as director is taxed at 24%.<\/strong><\/li>\n\n\n\n<li><strong>Your dividends from the company go on the 19% to 30% savings scale.<\/strong><\/li>\n\n\n\n<li><strong>If you also invoice the company for other work from Spain, you&#8217;re earning through a Spanish business base<\/strong>, and that ends the regime.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"do-remote-workers-and-freelancers-qualify\" class=\"wp-block-heading\">Do remote workers and freelancers qualify?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Remote employees qualify for the Beckham Law but usually not for IFICI. And right now, freelancers billing their own clients don&#8217;t qualify for either.<\/strong><\/p>\n\n\n\n<h3 id=\"if-you-work-remotely-for-an-employer-abroad\" class=\"wp-block-heading\">If you work remotely for an employer abroad<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Spain&#8217;s law covers you by name.<\/strong> Working remotely for an employer, entirely by computer and phone, counts for the employment route, and so does holding the digital nomad visa.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup> <strong>You don&#8217;t need the visa itself<\/strong>, which is how EU citizens use this route.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Portugal&#8217;s routes need an employer whose activity is on the list.<\/strong> A remote job for a foreign employer with no presence in Portugal doesn&#8217;t fit them. And <strong>any work you do while living in Portugal counts as Portuguese income<\/strong>, wherever your employer is, so the foreign-income exemption doesn&#8217;t cover your salary.<sup class=\"nm-fnref\"><a href=\"#source-7\">[7]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"if-you-freelance\" class=\"wp-block-heading\">If you freelance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In Spain, freelancing from Spain counts as a Spanish business base, and that rules you out.<\/strong> The rules list the only business activities you&#8217;re allowed in the regime: the ENISA-backed entrepreneur route, services to certified startups, and training, research and innovation.<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In Portugal, freelancing on green receipts doesn&#8217;t fit IFICI&#8217;s routes.<\/strong> A &#8220;job&#8221; on those routes means an employment contract, and the tax authority says a services contract doesn&#8217;t count.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In both countries, what changes this is setting up a company and paying yourself as its director.<\/strong> In Spain the company has to exist before you move. In Portugal the activity code has to be right from the day you register it.<\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"which-regime-suits-whom\" class=\"wp-block-heading\">Which regime suits whom?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>It depends on who pays you and what you earn outside your salary.<\/strong> Here&#8217;s how it works out for four common situations.<\/p>\n\n\n\n<div class=\"nm-dep nm-dep4\">\n<div class=\"nm-dc y\"><p class=\"w\">You work remotely for a company abroad<\/p><h4>Spain&#8217;s regime names you<\/h4><p>Spain&#8217;s law covers remote work for any employer, with or without the digital nomad visa. IFICI&#8217;s routes need a contract with an employer whose activity passes the test, so a foreign employer with no presence in Portugal doesn&#8217;t fit them as written.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">You&#8217;re founding a company in a listed activity<\/p><h4>Both can work<\/h4><p>IFICI gives you 20% on your gerente pay for ten years. The Beckham Law gives you 24% on your director&#8217;s pay for six, if the company and your appointment come before the move.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">A local employer is hiring you<\/p><h4>Both can work<\/h4><p>In Portugal, your employer&#8217;s activity and your role both have to pass. In Spain, a new job with an employer there qualifies, and so does a posting from your current employer.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">You freelance, or live on a pension or investments<\/p><h4>Neither, as things stand<\/h4><p>Neither regime has a route for your own invoices, a pension or investment income on its own. A paid directorship of your own company is the way in, on each country&#8217;s conditions.<\/p><\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If most of your wealth is a foreign portfolio<\/strong>, both regimes leave its income outside local tax, and the Beckham Law also keeps your foreign assets outside Spanish wealth tax.<\/li>\n\n\n\n<li><strong>If you&#8217;ll pay yourself a modest salary<\/strong>, IFICI&#8217;s 20% barely helps below about \u20ac32,500, and Spain&#8217;s 24% on gross pay can cost you more than the ordinary scale. The tax break on your foreign income may be the real reason to sign up.<\/li>\n\n\n\n<li><strong>If you need treaty residence for a large foreign payment<\/strong>, the Beckham Law won&#8217;t give it to you.<\/li>\n\n\n\n<li><strong>If you&#8217;re under 35 and moving to Portugal<\/strong>, IRS Jovem is the other option. Once you&#8217;ve had IFICI, you can&#8217;t use IRS Jovem afterwards.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<div class=\"nm-qs\">\n<p class=\"nm-k\">Before you choose, check these<\/p>\n<ol>\n<li><span>\u2713<\/span>Were you tax resident in Portugal or Spain in any of the last five years?<\/li>\n<li><span>\u2713<\/span>Who will pay you: an employer abroad, a local employer, or your own company?<\/li>\n<li><span>\u2713<\/span>If it&#8217;s your own company, is its main activity on IAPMEI&#8217;s list, and can it exist before you move to Spain?<\/li>\n<li><span>\u2713<\/span>How much of your income is foreign investment income, and how much is a pension?<\/li>\n<li><span>\u2713<\/span>Did you ever have NHR, or opt into Programa Regressar?<\/li>\n<li><span>\u2713<\/span>Which date will your Spanish Social Security registration show, and which year will be your first resident year in Portugal?<\/li>\n<\/ol>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your visa doesn&#8217;t decide either one.<\/strong> IFICI depends on your tax residence and your work, and the Beckham Law on why you moved. Each country&#8217;s tax authority checks your case after you file, so think of any assessment, ours included, as getting ready for that check.<\/p>\n\n\n\n<div class=\"nm-cta\">\n<style>\n.nm-cta{background:#1B2A4A;border-radius:20px;overflow:hidden;color:#fff;box-shadow:0 24px 60px rgba(10,15,30,.18);margin:40px 0;font-family:inherit;}\n.nm-cta img{width:100%;aspect-ratio:16\/9;object-fit:cover;display:block;margin:0;}\n.nm-cta .nm-cta-body{padding:38px;}\n.nm-cta .nm-cta-pill{display:inline-block;background:#F5C518;color:#1B2A4A;border-radius:999px;padding:6px 14px;font-size:13px;font-weight:700;}\n.nm-cta p{font-size:17px;line-height:1.65;color:rgba(255,255,255,.86);margin:18px 0 22px;}\n.nm-cta p a{color:#F5C518;text-decoration:underline;text-underline-offset:3px;}\n.nm-cta .nm-cta-btns{display:flex;flex-wrap:wrap;gap:12px;}\n.nm-cta .nm-btn-p{display:inline-flex;align-items:center;background:#F5C518;color:#1B2A4A !important;padding:14px 24px;border-radius:12px;font-weight:700;font-size:16px;text-decoration:none;}\n.nm-cta .nm-btn-p:hover{background:#E3B30C;}\n.nm-cta .nm-btn-s{display:inline-flex;align-items:center;color:#fff !important;border:1px solid rgba(255,255,255,.4);padding:14px 24px;border-radius:12px;font-weight:700;font-size:16px;text-decoration:none;}\n.nm-cta .nm-btn-s:hover{background:#fff;color:#1B2A4A !important;}\n@media (max-width:640px){.nm-cta .nm-cta-body{padding:26px 22px;}}\n<\/style>\n<img decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/07\/cta-miradouro.png\" alt=\"A miradouro view over Lisbon rooftops at golden hour\">\n<div class=\"nm-cta-body\">\n<span class=\"nm-cta-pill\">Check your IFICI route<\/span>\n<p>If Portugal is on your list, an OCC-certified accountant checks your route, your company&#8217;s main activity code or your job, and the year you&#8217;ll file, and gives you a written verdict. The assessment is \u20ac200, credited against the \u20ac1,500 application if it says you qualify. For the Portuguese side of your numbers more broadly, there&#8217;s a \u20ac99 tax consultation.<\/p>\n<div class=\"nm-cta-btns\">\n<a class=\"nm-btn-p\" href=\"\/portugal-ifici-application\/\">IFICI eligibility assessment<\/a>\n<a class=\"nm-btn-s\" href=\"\/portugal-tax-consultation\/\">Book a Portugal tax consultation<\/a>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\n\n\n<h3 id=\"is-ifici-the-same-as-the-beckham-law\" class=\"wp-block-heading\">Is IFICI the same as the Beckham Law?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. <strong>IFICI is Portugal&#8217;s regime and the Beckham Law is Spain&#8217;s<\/strong>, and they work differently. IFICI taxes qualifying work income at 20% for ten years. The Beckham Law taxes your salary at 24% for six tax years.<\/p>\n\n\n\n<h3 id=\"which-is-lower-ifici-or-the-beckham-law\" class=\"wp-block-heading\">Which is lower, IFICI or the Beckham Law?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI&#8217;s 20% is lower than the Beckham Law&#8217;s 24%<\/strong>, and it applies to net income while Spain&#8217;s applies to gross pay. Above \u20ac600,000 of salary, Spain&#8217;s rate rises to 47%.<\/p>\n\n\n\n<h3 id=\"can-a-remote-worker-for-a-foreign-company-get-ifici-or-the-b\" class=\"wp-block-heading\">Can a remote worker for a foreign company get IFICI or the Beckham Law?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The Beckham Law, yes; IFICI, usually not.<\/strong> Spain&#8217;s law covers remote work for any employer, with or without the digital nomad visa. IFICI&#8217;s routes need an employer whose activity is on the list.<\/p>\n\n\n\n<h3 id=\"can-freelancers-use-either-regime\" class=\"wp-block-heading\">Can freelancers use either regime?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No, as things stand. <strong>Spain excludes income earned through a business base in Spain<\/strong>, and IFICI&#8217;s routes need an employment contract or a seat on a company&#8217;s board. Setting up your own company and paying yourself as its director is how you get in.<\/p>\n\n\n\n<h3 id=\"do-foreign-pensions-get-relief-under-ifici-or-the-beckham-la\" class=\"wp-block-heading\">Do foreign pensions get relief under IFICI or the Beckham Law?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. <strong>IFICI taxes a foreign pension on Portugal&#8217;s normal scale<\/strong>, and the Beckham Law has no route in for someone moving on a pension.<\/p>\n\n\n\n<h3 id=\"are-foreign-dividends-taxed-under-ifici-or-the-beckham-law\" class=\"wp-block-heading\">Are foreign dividends taxed under IFICI or the Beckham Law?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Under both, foreign dividends are outside local tax<\/strong>, unless under IFICI they come from a blacklisted jurisdiction, where you pay 35%. Under IFICI they still count when Portugal sets the rate on your other income.<\/p>\n\n\n\n<h3 id=\"how-long-do-ifici-and-the-beckham-law-last\" class=\"wp-block-heading\">How long do IFICI and the Beckham Law last?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFICI lasts ten consecutive years from your residence year.<\/strong> The Beckham Law lasts six tax years: your residence year and the five after.<\/p>\n\n\n\n<h3 id=\"what-happens-if-i-miss-the-deadline\" class=\"wp-block-heading\">What happens if I miss the deadline?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In Portugal, you can still file, but you lose the years you missed.<\/strong> The 20% runs from the year you file, and the ten years still count from your residence year. <strong>In Spain, there&#8217;s no late route<\/strong> once the six months have passed.<\/p>\n\n\n\n<h3 id=\"can-my-spouse-and-children-join\" class=\"wp-block-heading\">Can my spouse and children join?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Under the Beckham Law, yes, on conditions.<\/strong> Your spouse and children under 25 can opt in if they arrive before the end of your first regime year and their combined taxable income stays below yours. IFICI is personal, so your spouse needs a qualifying activity of their own.<\/p>\n\n\n\n<h3 id=\"does-living-in-spain-stop-me-getting-ifici-later\" class=\"wp-block-heading\">Does living in Spain stop me getting IFICI later?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. <strong>IFICI only asks whether you were resident in Portugal in the last five years<\/strong>, and the Beckham Law only asks about Spain. Each regime looks at your past residence in its own country.<\/p>\n\n\n\n<h3 id=\"i-had-nhr-before-can-i-get-ifici\" class=\"wp-block-heading\">I had NHR before. Can I get IFICI?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. <strong>Anyone who has had NHR is excluded from IFICI<\/strong>, and so is anyone who opted into Programa Regressar.<\/p>\n\n\n\n<h3 id=\"does-ifici-affect-irs-jovem\" class=\"wp-block-heading\">Does IFICI affect IRS Jovem?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. <strong>Once you&#8217;ve had IFICI, you can&#8217;t use IRS Jovem afterwards<\/strong>, so if you&#8217;re under 35 with qualifying income, you choose one of the two.<\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"sources-and-how-we-checked\" class=\"wp-block-heading\">Sources and how we checked<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li id=\"source-1\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/bf_rep\/Pages\/EBF58A.aspx\" target=\"_blank\" rel=\"noopener\">Portugal&#8217;s Tax Benefits Statute, article 58-A<\/a>, Portal das Finan\u00e7as consolidated text, read 4 November 2026: the routes, the 20% rate, ten years, the five-year test, the NHR and Programa Regressar exclusions, the six-month rule, late registration and the once-only rule.<\/li>\n\n\n\n<li id=\"source-2\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs81.aspx\" target=\"_blank\" rel=\"noopener\">Portuguese income tax code (CIRS), article 81<\/a>, paragraphs 4 and 5: the exemption for foreign income in categories A, B, E, F and G, counted to set the rate, and the blacklist rule.<\/li>\n\n\n\n<li id=\"source-3\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/Portaria_352_2024_1.pdf\" target=\"_blank\" rel=\"noopener\">Portaria 352\/2024\/1<\/a>, the IFICI procedure order, article 2 (filing by 15 January) and article 6 (15 February reports, status by 31 March).<\/li>\n\n\n\n<li id=\"source-4\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio_circulado_20276_2025.pdf\" target=\"_blank\" rel=\"noopener\">Of\u00edcio Circulado 20276\/2025<\/a>, the tax authority&#8217;s IFICI guide and its answers on foreign pensions, the 35% example, services contracts, single-member companies, late filing and IRS Jovem.<\/li>\n\n\n\n<li id=\"source-5\"><a href=\"https:\/\/www.iapmei.pt\/media\/43ec46b3\/20260811-203756_Av_4812.pdf\" target=\"_blank\" rel=\"noopener\">IAPMEI, Aviso 4812\/2025\/2<\/a>, Annex B: the activities recognised for route d).<\/li>\n\n\n\n<li id=\"source-6\"><a href=\"https:\/\/www.iapmei.pt\/media\/53e21067\/20260811-144904_AV9709.pdf\" target=\"_blank\" rel=\"noopener\">IAPMEI, Aviso 9709\/2025\/2, 27 March 2025<\/a>: the listed code has to be the company&#8217;s main activity.<\/li>\n\n\n\n<li id=\"source-7\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs18.aspx\" target=\"_blank\" rel=\"noopener\">Portuguese income tax code (CIRS), article 18<\/a>: employment income from work done in Portugal is Portuguese-source.<\/li>\n\n\n\n<li id=\"source-8\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs71.aspx\" target=\"_blank\" rel=\"noopener\">Portuguese income tax code (CIRS), article 71<\/a>: the 28% rate on Portuguese investment income.<\/li>\n\n\n\n<li id=\"source-9\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"noopener\">Spain&#8217;s personal income tax law (Ley 35\/2006), article 93<\/a>, BOE consolidated text, read 4 November 2026: the routes, the five-year test, the business-base rule, the 24% and 47% scale, the 19% to 30% savings scale, wealth tax by real obligation and the family extension.<\/li>\n\n\n\n<li id=\"source-10\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a113\" target=\"_blank\" rel=\"noopener\">Spain&#8217;s income tax regulation (Real Decreto 439\/2007), articles 113 to 120<\/a>, BOE consolidated text: duration, the six-month option, renunciation, exclusion, the documents and the ten-working-day acknowledgement.<\/li>\n\n\n\n<li id=\"source-11\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-21739\" target=\"_blank\" rel=\"noopener\">Spain&#8217;s startup law (Ley 28\/2022, 21 December 2022)<\/a>, preamble and third final provision: the changes in force from 1 January 2023.<\/li>\n\n\n\n<li id=\"source-12\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a24\" target=\"_blank\" rel=\"noopener\">Spain&#8217;s non-resident income tax law (Real Decreto Legislativo 5\/2004), article 24<\/a>: the taxable base is the gross amount.<\/li>\n\n\n\n<li id=\"source-13\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/calendario-contribuyente\/calendario-contribuyente-2026\/plazos-presentacion-autoliquidaciones-domiciliacion-bancaria.html\" target=\"_blank\" rel=\"noopener\">Spanish tax agency, 2026 filing and direct-debit calendar<\/a>: Modelos 100, 151 and 714 due by 30 June 2026, direct debit by 25 June.<\/li>\n\n\n\n<li id=\"source-14\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/declaraciones-informativas\/modelo-720-decla_____sobre-bienes-derechos-extranjero_\/preguntas-frecuentes\/contribuyentes-obligados-declarar.html\" target=\"_blank\" rel=\"noopener\">Spanish tax agency, Modelo 720 questions<\/a>: people in the regime don&#8217;t file the foreign-assets return.<\/li>\n\n\n\n<li id=\"source-15\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-tributacion-no-residentes\/regimenes-opcionales\/regimen-especial-impatriados.html\" target=\"_blank\" rel=\"noopener\">Spanish tax agency, non-residents manual, special regime<\/a>: people in the regime aren&#8217;t resident for double tax treaty purposes.<\/li>\n\n\n\n<li id=\"source-16\"><a href=\"https:\/\/perezparras.com\/ley-beckham-denegada-crear-sociedad-despues-traslado\/\" target=\"_blank\" rel=\"noopener\">P\u00e9rez Parras Economistas &amp; Abogados, 10 June 2026<\/a>, on refusals where the company was formed after the move, citing elEconomista.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">We read every law above in Portuguese or Spanish on the official sites. The \u20ac32,500 figure comes from our own income tax calculator, for an employee on 2026 rates. <strong>This post isn&#8217;t tax advice<\/strong>: whether either regime works for you depends on your facts and on the checks each country&#8217;s tax authority makes after you file.<\/p>\n\n\n\n<style>\n.entry-content sup.nm-fnref{font-size:.72em;line-height:0;vertical-align:super;margin-left:2px;}\n.entry-content sup.nm-fnref a{color:#1a5fb4;text-decoration:none;font-weight:600;}\n.entry-content sup.nm-fnref a:hover{text-decoration:underline;}\n.entry-content li[id^=\"source-\"]{scroll-margin-top:110px;}\n.entry-content li[id^=\"source-\"]:target{background:#FFFBF0;}\n<\/style>\n\n\n\n<script type=\"application\/ld+json\">\n{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Is IFICI the same as the Beckham Law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. IFICI is Portugal's regime and the Beckham Law is Spain's, and they work differently. IFICI taxes qualifying work income at 20% for ten years. The Beckham Law taxes your salary at 24% for six tax years.\"}}, {\"@type\": \"Question\", \"name\": \"Which is lower, IFICI or the Beckham Law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"IFICI's 20% is lower than the Beckham Law's 24%, and it applies to net income while Spain's applies to gross pay. Above \u20ac600,000 of salary, Spain's rate rises to 47%.\"}}, {\"@type\": \"Question\", \"name\": \"Can a remote worker for a foreign company get IFICI or the Beckham Law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The Beckham Law, yes; IFICI, usually not. Spain's law covers remote work for any employer, with or without the digital nomad visa. IFICI's routes need an employer whose activity is on the list.\"}}, {\"@type\": \"Question\", \"name\": \"Can freelancers use either regime?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, as things stand. Spain excludes income earned through a business base in Spain, and IFICI's routes need an employment contract or a seat on a company's board. Setting up your own company and paying yourself as its director is how you get in.\"}}, {\"@type\": \"Question\", \"name\": \"Do foreign pensions get relief under IFICI or the Beckham Law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. IFICI taxes a foreign pension on Portugal's normal scale, and the Beckham Law has no route in for someone moving on a pension.\"}}, {\"@type\": \"Question\", \"name\": \"Are foreign dividends taxed under IFICI or the Beckham Law?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Under both, foreign dividends are outside local tax, unless under IFICI they come from a blacklisted jurisdiction, where you pay 35%. Under IFICI they still count when Portugal sets the rate on your other income.\"}}, {\"@type\": \"Question\", \"name\": \"How long do IFICI and the Beckham Law last?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"IFICI lasts ten consecutive years from your residence year. The Beckham Law lasts six tax years: your residence year and the five after.\"}}, {\"@type\": \"Question\", \"name\": \"What happens if I miss the deadline?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In Portugal, you can still file, but you lose the years you missed. The 20% runs from the year you file, and the ten years still count from your residence year. In Spain, there's no late route once the six months have passed.\"}}, {\"@type\": \"Question\", \"name\": \"Can my spouse and children join?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Under the Beckham Law, yes, on conditions. Your spouse and children under 25 can opt in if they arrive before the end of your first regime year and their combined taxable income stays below yours. IFICI is personal, so your spouse needs a qualifying activity of their own.\"}}, {\"@type\": \"Question\", \"name\": \"Does living in Spain stop me getting IFICI later?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. IFICI only asks whether you were resident in Portugal in the last five years, and the Beckham Law only asks about Spain. Each regime looks at your past residence in its own country.\"}}, {\"@type\": \"Question\", \"name\": \"I had NHR before. Can I get IFICI?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Anyone who has had NHR is excluded from IFICI, and so is anyone who opted into Programa Regressar.\"}}, {\"@type\": \"Question\", \"name\": \"Does IFICI affect IRS Jovem?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Once you've had IFICI, you can't use IRS Jovem afterwards, so if you're under 35 with qualifying income, you choose one of the two.\"}}]}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Portugal&#8217;s IFICI taxes qualifying work at 20% for 10 years; Spain&#8217;s Beckham Law taxes salary at 24% for 6. Who each fits, foreign income and the deadlines.<\/p>","protected":false},"author":1,"featured_media":14804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[44],"tags":[],"class_list":["post-14806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides"],"_links":{"self":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/posts\/14806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/comments?post=14806"}],"version-history":[{"count":0,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/posts\/14806\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/media\/14804"}],"wp:attachment":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/media?parent=14806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/categories?post=14806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/tags?post=14806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}