Creators

From Spain to the Netherlands: exit tax, wealth and Beckham

Updated: 2026-08-17

For a Spanish creator the move to the Netherlands is mostly a matter of sequence. Three subjects decide the cost: the exit tax on substantial holdings, the wealth tax that varies sharply by region, and the recurring question about the Beckham regime. All three can be planned, provided they are looked at beforehand and in the right order.

The exit tax

Spain taxes unrealised gains on relevant participations when the holder moves tax residence abroad. For a creator whose company already carries value, that means a bill in a year where the proceeds are still to come. The calm version consists of knowing the value, choosing the moment, and building the Dutch structure afterwards. Leaving early means moving while the shares are still worth little.

Regional wealth

Wealth tax varies considerably between the autonomous communities, with the state levy on large fortunes on top. The Dutch equivalent is box 3 (the Dutch tax on private savings and investments), at 36% on a notional return with an exemption of €59,357 per person. For many creators that comparison weighs more heavily than the corporate rate does.

The Beckham regime and its counterpart

The Spanish regime for new arrivals is built around an employment relationship, which makes it awkward to fit around the life of an independent creator. The Dutch version works differently: it exempts 30% of salary in 2026, 27% for new cases from 2027, for up to sixty months, and it is applied for by your employer — which can be your own BV (besloten vennootschap, a Dutch private limited company).

What waits here

19% corporate tax on profit up to €200,000, 25.8% above.
Box 2 (the Dutch tax on income from your own company's shares) at 24.5% up to €68,843 per person, 31% above.
A loan of up to €500,000 from your own company, leaving box 2 aside.
A wide treaty network, decisive for royalties and advertising from abroad.

The order, in practice

Have the Spanish shares valued.
Design the Dutch structure: BV, holding, salary.
Move residence, register, request the BSN (the Dutch citizen service number).
Move contracts and payouts across.
Apply for the ruling within four months.

A multi-year lower customary salary agreed with the tax authority, combined with borrowing up to €500,000 from your own BV, saves roughly €18,000 to €20,000 a year in the growth phase. The arrival is in moving to Amsterdam and the city comparison in Amsterdam or Barcelona.

Frequently Asked Questions

What is the Spanish exit tax? +

A charge on unrealised gains in relevant participations when you move your tax residence out of Spain, while the proceeds are still to come.

How does wealth tax compare? +

In Spain it varies by autonomous community, with the state levy on large fortunes on top. Here box 3 applies: 36% on a notional return, €59,357 exempt per person.

Can I use the Dutch ruling for new arrivals? +

Yes, applied for through your Dutch employer, which can be your own BV. The deadline is four months from the start of the employment.