In summary…
For a Frenchman settling in Spain under the "Beckham" regime, one must two advisors talking to each other : A tax assessor A Spanish tax advisor handles the application and prepares your tax returns on-site, while a wealth management advisor familiar with France manages the departure process (tax residency, life insurance, exit tax) and coordinates everything. A lawyer is only involved if a specific legal issue warrants it. The scheme itself is regulated: five years without Spanish tax residency prior to arrival, an application within six months, a six-year stay, and a tax rate of 24 % up to €600,000 of general income, and 47 % above that (Spanish Tax Agency, page updated June 12, 2026).
Balmont Conseil is a firm not independent In regulatory terms: he receives commissions on the contracts signed. We do not replace the’assessor : we do not submit your application in Spain.
A business leader from the Lyon region accepts a position in Madrid. She's told about the Beckham regime, a life insurance policy she needs to keep, and the exit tax. No one tells her who is responsible for what. This is the first issue to resolve, even before the rates: a scheduling oversight, on either the Spanish or French side, is difficult to rectify. The regime is already explained in our article on the Beckham law ; This one deals with the selection of advisors.
1. The Beckham diet in a table, verified by the source
Its official name is "Special Regime for Workers Posted to Spanish Territory" (Article 93 of the Spanish Law on Personal Income Tax). Here is what the Spanish tax authorities say on the instructions page for form 151, updated on June 12, 2026.
| Point | What the Tributary Agency says |
|---|---|
| No prior residence | Not having been a tax resident in Spain during the five financial years preceding the move |
| Reason for the trip | Employment contract (including teleworking with an international teleworking visa), board position, recognized entrepreneurial activity, or highly skilled profession in cases provided for by law |
| Approach | Individual notification using form 149, within six months of the start date of activity shown on the Spanish Social Security registration. |
| Term | The tax year in which you become a tax resident (more than 183 days in Spain) and the following five tax years |
| Rates on general income | 24 % up to €600,000, 47 % above that; salary deduction of 24 %, and 47 % on the portion paid by the same payer above €600,000 |
| Rates on savings from Spanish sources (dividends, interest, capital gains) | Scale from 19 % to 30 %: 19 % up to €6,000, 21 % up to €50,000, 23 % up to €200,000, 27 % up to €300,000, 30 % above (scale 2025 and following) |
| Exclusions mentioned | Professional athletes covered by Royal Decree 1006/1985; taxpayers who have used the special procedure of Article 89.B of the tax regulations |
Specifically. On an annual salary of €200,000 paid by the same employer, the withholding tax is 24% of the standard tax rate (%), or €48,000. The €600,000 threshold is where the rate increases from 24% to 47%: this is not an income ceiling for eligibility. For those affected, six tax years within this range are a planning consideration, not a minor detail.
What the page doesn't clarify for you is the treatment of each investment you hold outside of Spain. It specifies that the regime applies non-resident tax rules to Spanish-source income and provides for a deduction for international double taxation capped at 30% of the corresponding tax on employment and business income taxed abroad. Regarding Spanish wealth tax, the Spanish Tax Agency indicates in its practical guide that individuals under this regime remain subject to it by default, meaning only for their assets located in Spain (page updated on March 17, 2026). The rest is verified, asset by asset, with the...’assessor.
For the technician. Article 93 of the Spanish Personal Income Tax Law (relocated workers' scheme); forms 149 (option, waiver, exclusion) and 151 (declaration); Articles 117 and 118 of the Personal Income Tax Regulations for waiver and exclusion; savings basis: Article 25.1.f) of the Consolidated Text of the Non-Return Income Tax Law. References as cited by the Tax Agency on the page for form 151.
2. Tax residency: France and Spain do not approach it in the same way
In France, tax residence is based on three criteria: having one's home or main place of residence in France, carrying out one's main professional activity there, or having the center of one's economic interests there. A single criterion is sufficient, Tax treaties can mitigate this result (BOFiP, BOI-IR-CHAMP-10, § 10 and 310). In Spain, the page cited above considers the first calendar year in which the stay exceeds 183 days. Therefore, two countries may, for a time, both consider you a resident.
Tax relations between the two countries are governed by two conventions: the Convention of October 10, 1995, on Income and Capital Taxes, which entered into force on July 1, 1997, and the Convention of January 8, 1963, which remains applicable to inheritances (BOFiP, BOI-INT-CVB-ESP). For inheritances, the BOFiP outlines the criteria for determining eligibility in cases of dual residence: permanent home, center of vital interests, habitual residence, and then nationality. These concepts are proven by facts: housing, employment contract, family address. The French consulting firm documents the departure from France; the’assessor documents entry into Spain. See the France-Spain convention, Spanish tax residence and the steps to leave France.
3. Life insurance and exit tax: two French issues not to be overlooked
The French life insurance policy you keep
If you keep your contract, your gains are taxed differently than when you left: the French tax authorities apply a levy to individuals domiciled outside France. 12.8% on gains related to premiums paid since September 27, 2017 (BOFiP, BOI-RPPM-RCM-30-10-20-10, version of December 20, 2019), without the annual allowance of €4,600 / €9,200 reserved for residents of France. After 8 years of the contract, a rate of 7.5% applies upon request, up to a limit of €150,000 in premiums paid. Life insurance products for non-residents are not subject to social security contributions (Service-Public, information sheet verified on June 30, 2026). The agreement may modify this result: this is a question to ask the...’assessor and to the French advisor.
The exit tax
The exit tax applies to individuals domiciled in France for at least six of the ten years preceding their departure, and who hold securities worth at least €800,000, or securities representing at least 50% of a company's profits. Unrealized capital gains are declared on form 2074-ETD; payment may be deferred, automatically or upon request, depending on the country of destination (administrative page, updated March 10, 2026). This page discusses securities; it does not mention life insurance. Therefore, have your advisor confirm in writing whether your situation is affected before your departure date. See the 2026 exit tax for the executive.
4. Who advises what
| Interlocutor | What he does on a trip to Spain |
|---|---|
| Tax advisor Spanish | Check that you meet the conditions of the scheme, prepare form 149 within six months, and file your Spanish tax returns and double taxation deduction. |
| Wealth Management Advisor (France) | Prepares for departure: French tax residency, life insurance, exit tax, investments to keep or withdraw; coordinates other professionals and ensures follow-up |
| Lawyer | Intervenes on a specific legal point: dispute, company structure, family law or conflict between two states |
| Notary | Sale or donation of property, will, matrimonial property regime |
The firm works with a network of international notaries, lawyers, and accountants, and its annual review is free and can be conducted remotely. Details of the division of roles are in Notary, lawyer, accountant, and consultant: who does what?.
5. Selection criteria and questions to ask
Three criteria for a French advisor: their registration with ORIAS, the category under which they are listed, and how they are paid. For the’assessor that he has already prepared cases under this scheme and that he will give you a fee fixed in advance. In both cases, request this in writing:
- Who files form 149, by what deadline, and with what documents?
- What is the precise timeline between my departure date, my start date of activity, and my date of affiliation with the Spanish Social Security system?
- How are my French life insurance and investments treated on the French and Spanish sides, and am I affected by the exit tax?
- What is planned for the period following the six periods of the regime?
- How are you paid, for what amount, and who follows me each year?
Our position
Don't choose an advisor based on their name, but on their ability to provide you with a specific timeline. The Spanish tax regime must be decided within six months of starting your business; the exit tax and the decision to retain or divest your investments must also be made. before The departure. The correct order is: an exchange with the French advisor before signing the employment contract, then the choice of the’assessor with him. If one of them refuses to talk to the other, change partners.
Frequently asked questions
Is a Spanish advisor absolutely necessary for the Beckham regime?
The text describes an individual procedure, form 149, to be filed within six months. Our position: entrust it to a assessor. The deadline is short and the conditions (reason for the move, previous exercises) are proven by Spanish documents.
Does the diet last a lifetime?
No: it applies to the year in which you become a Spanish tax resident and to the following five years, unless waived or excluded.
Can my French advisor advise me in Spain?
He can advise you on the French side and coordinate everything. For Spanish taxes, you need a professional from that country.
Are you leaving for Spain soon?
The first exchange is free, in Lyon or via videoconference: bring the planned departure date, your employer's offer and the list of your contracts and titles, and we will tell you in what order to act.
Book an appointment
The initial consultation is to establish your exact situation and determine if there is anything that can be done—sometimes there is nothing, and we will say so as well. Thirty minutes, with no obligation.
Book an exchange with Balmont Conseil
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 24/10/2026.
Official sources consulted
- Spanish tax authority (page in Spanish, accessed on October 24, 2026) — Model 151, Displaced Workers Regime: Instructions (updated on June 12, 2026)
- Spanish Tax Agency (page in Spanish, accessed on October 24, 2026) — Practical guide to wealth tax 2025: taxpayers by real obligation, including the regime for displaced workers (updated on March 17, 2026)
- BOFiP — Tax treaties between France and Spain (version of 28/11/2024)
- BOFiP — BOI-INT-CVB-ESP-10: Convention of October 10, 1995, Income and Wealth Taxes
- BOFiP — BOI-INT-CVB-ESP-20: Convention of 8 January 1963, successions (version of 28/11/2024)
- BOFiP — BOI-IR-CHAMP-10: Taxable persons and tax domicile (Article 4 B of the CGI)
- impots.gouv.fr — I am leaving France, am I subject to the exit tax? (page modified on March 10, 2026)
- Service-Public.fr — Social security contributions on income from assets and investments (fact sheet F2329, verified on June 30, 2026)
- BOFiP — BOI-RPPM-RCM-30-10-20-10: levy on the proceeds of life insurance contracts benefiting persons domiciled outside France (version of 20/12/2019)
- impots.gouv.fr — Practical guide, 2023 income: life insurance and people domiciled outside France
- BOFiP — BOI-RPPM-RCM-20-10-20-50: tax allowance reserved for taxpayers domiciled in France (version of 30/06/2022)
