Until a few years ago, self-employed workers had virtually no access to the inbound workers regime. The 2022 reform changed that, although with specific conditions that not all freelancers meet. Here we explain how it works for this profile.
Can freelancers apply the Beckham Law?
Yes, but with important nuances worth understanding well. The Startups Act of 2022 (Law 28/2022) extended access to the special inbound workers regime for self-employed workers, something that was previously practically closed because the regulatory framework did not clearly contemplate this figure.
The legislative change opened the door to freelancers who relocate to Spain under specific conditions: those whose activity has a predominantly international orientation, entrepreneurs who start innovative projects in the country, and highly qualified professionals who provide services to companies or entities abroad.
However, not all freelancers qualify. Access is conditional on the type of activity and the client profile, so before assuming that the regime can be accessed it is essential to analyze each situation individually.
Specific requirements for freelancers
For a freelancer to be able to apply for the special inbound workers regime, their activity must fall within one of the cases provided for by the regulations. The most relevant are:
- Entrepreneurs with projects classified as activities of special economic interest or innovative for Spain, especially if they have official recognition.
- Highly qualified professionals who provide services to emerging companies (startups) certified as such by ENISA or an equivalent body.
- Freelancers who carry out training, research, development, or innovation (R&D+i) activities in Spain.
- Self-employed workers who provide services mainly to clients or entities located outside Spain.
In all cases, the activity must begin after the move or, at the latest, in the immediately preceding year. There must also be a clear causal connection between the change of residency and the start of the activity. A simple move without that causal link may be grounds for rejection.
Differences compared to employed workers
Although the tax result is similar — taxation at 24% on employment income — the process and accreditation are notably different for freelancers.
An employed worker can prove the reason for the move with an employment contract and Social Security registration. The freelancer, on the other hand, must demonstrate that their activity meets the specific requirements of the regime: the innovative nature of the project, the professional’s qualification, or the international profile of the clients. This implies more elaborate documentation and more rigorous prior analysis.
Additionally, the freelancer will pay tax at 24% on their business activity income, but does not have a withholder who automatically applies that rate: it is they themselves who must manage that their accounting, quarterly returns, and annual return correctly reflect the special regime. This requires a tax advisor familiar with the workings of Form 151 for freelancers under the inbound workers regime.
Another relevant difference is that the freelancer must register with the RETA (self-employed workers’ social security regime) and pay the corresponding contributions. Social Security contributions remain mandatory under the special regime, although the contribution base can be optimized within the margins permitted by the regulations.
Common errors for freelancers
The freelance profile is the one that accumulates the most errors in applying the regime, largely due to lack of awareness of the specific requirements:
- Assuming that registration with the RETA is equivalent to meeting the requirements of the special regime: it is not. The application of Form 149 must be submitted separately.
- Not adequately documenting that income comes mainly from foreign clients, a key element for proving the enabling case.
- Missing the six-month deadline due to not being aware of the existence of the regime or taking too long to seek specialized advice.
- Confusing which income of the freelancer falls under the special regime and which follows the general regime.
- Not verifying whether the specific activity is among those enabled by the regulations before applying for the regime.