Your own LLC or S-corp
Owner-employees are the case we know from the inside: salary structure, substance and the telework route, reviewed before you commit to the move.
US citizens & green-card holders
The US side: the part nobody else models
As a US citizen or green-card holder you keep filing with the IRS under Beckham. The Spanish 24% is generally creditable against US tax (Foreign Tax Credit), the FEIE election changes the math, and FBAR/FATCA reporting continues. Which combination wins depends on both returns, get the two sides modelled together before you commit.
I am Javier López. Yolanda and I moved here from the United States and both hold the regime. What you read on this site comes from our own paperwork and from the rules, not from a sales script.
The US angle, handled natively
Most Spanish firms treat American clients as a footnote and point the IRS side back at your CPA. Our own taxes are US–Spain taxes, so the intake models both sides, and you get matched with professionals who work the US angle.
You still file with the IRS
Citizenship-based taxation does not pause under Beckham. FEIE vs. Foreign Tax Credit changes your real combined rate, both returns get modelled together, not just the Spanish one.
FBAR & FATCA stay
Beckham removes the Spanish Modelo 720, not the US reporting on your accounts. Knowing what disappears and what does not keeps you clean on both sides.
The treaty small print
Under the regime you usually cannot obtain a treaty residence certificate. For US-source income that changes withholding, it gets flagged before it costs you money.
Type of move: Owner-employee of my own US LLC / S-corp
Route: remote employment income paid by your own US company. It can fit the telework route, but when the employer is your own LLC or S-corp, AEAT looks hard at substance and salary structure. It is the exact setup we run ourselves, and the route worth reviewing with a professional before you file.
Your spouse and children under 25 can join the regime, a separate application with its own conditions (our family add-on covers it). One honest caveat: family allowances only exist under the standard IRPF, so with several dependants the general regime can beat Beckham at moderate incomes. We check that before filing anything.