A magnetic light-emitting structure and fabrication method for manufacturing a magnetic light-emitting element are provided. The fabrication method comprises providing a magnetic metal composite substrate, wherein a second metal layer is respectively disposed on an upper and lower surface of a first metal layer; forming a connecting metal layer, an epitaxial layer and a plurality of electrode unit on top; and performing a complex process, which removes the second metal layer on the lower surface of the first metal layer and part of the first metal layer and performs cutting according to the number of the electrode unit, so as to form a plurality of epitaxial die. Each epitaxial die corresponds to an electrode unit to form a magnetic light-emitting element. The proposed method improves soft magnetic properties of an original substrate and enables dies to reverse spontaneously, thereby used perfectly for industrial mass transfer technology.