Spain taxes its residents on worldwide income at progressive rates reaching 47%. The Beckham Law - formally the Regimen Especial para Trabajadores Desplazados - changes that. Under this regime, new residents pay a flat 24% on Spanish-source income for up to six years, regardless of how much they earn.
It was designed for foreign executives relocated to Spain by their employers. Since 2023 it has expanded to cover digital nomads, remote workers, and entrepreneurs as well. If you are moving to Spain and you qualify, the tax saving over six years is substantial. But the application window is six months from the date you register as a resident - and once it closes, it does not reopen.
This guide covers the Beckham Law as it stands in 2026. It is for general information only and is not tax or legal advice. Spanish tax rules change and your eligibility depends on your specific circumstances. A qualified tax lawyer can confirm whether you qualify and handle the application correctly.
What Is the Beckham Law?
The nickname comes from David Beckham, who benefited from the regime when he joined Real Madrid in 2003. The official name is the Special Tax Regime for Displaced Workers (Regimen Especial para Trabajadores Desplazados), governed by Article 93 of Spain's Personal Income Tax Law (LIRPF).
The core benefit is straightforward: instead of paying income tax at Spain's progressive scale - which runs from 19% to 47% depending on income - you pay a flat 24% on income up to 600,000 euros per year. Income above that threshold is taxed at 47%.
Income up to €600,000
Flat rate on Spanish-source income for qualifying new residents. Applies for up to 6 tax years.
Income above €600,000
Income exceeding the 600,000 euro threshold reverts to the top marginal rate.
Progressive Scale
Standard IRPF rate for Spanish tax residents on worldwide income. The top rate kicks in above 300,000 euros.
There is one more significant advantage beyond the rate itself: under the Beckham Law, you are generally taxed under non-resident income tax rules rather than the standard worldwide-income regime. Foreign-source investment income and rental income from property outside Spain are generally outside Spanish income tax during the regime period, although employment and professional income needs careful structuring and source analysis. This is a major benefit for executives with international income or digital nomads with clients worldwide.
Non-EU nationals buying property should also read our guide to the proposed 100% tax on non-EU property purchases.
What counts as Spanish-source income? Salary paid by a Spanish employer or a Spanish branch of a foreign company is Spanish-source income and taxed at 24%. Income from clients or employers located outside Spain may still need careful source analysis, especially for remote work physically performed from Spain. A tax lawyer should review this before you apply.
Who Qualifies for the Beckham Law in 2026?
The 2023 reform (Ley de Startups) significantly broadened eligibility beyond the original corporate-relocation route. There are now four qualifying categories.
1. Employees relocated to Spain by a foreign employer
The original route. You must have a formal employment contract with a foreign company that requires you to physically work in Spain. The relocation must be genuine - you must actually move and become a Spanish tax resident as a result of the employment. Freelance or contractor arrangements do not qualify under this category.
2. Remote workers employed by a foreign company
Added in 2023. If you work remotely for a foreign employer and relocate to Spain under the Digital Nomad Visa, you can apply for the Beckham Law. Your employer does not need to have any presence in Spain. This is now one of the most common qualifying routes for UK and US professionals moving to Spain.
3. Entrepreneurs and company directors
Entrepreneurs who relocate to Spain to set up or run a business that is considered innovative or of economic interest to Spain can qualify. Company directors with a significant ownership stake (generally above 25%) can also qualify, provided they are not employed by the same company through which they are applying - that would create a conflict under the rules.
4. Highly qualified professionals
Professionals providing services to Spanish companies in areas deemed strategically important - tech, research, training, and similar sectors - can qualify under this category. This route is assessed case by case and requires clear documentation of the professional relationship.
The eligibility conditions that apply to all categories
Whichever route you use, you must meet all of the following:
- You have not been a Spanish tax resident in the five years immediately before you relocate to Spain
- You become a Spanish tax resident because of your move (you spend more than 183 days per year in Spain)
- Your move to Spain is linked to employment, remote work, or a qualifying business activity - you cannot simply move and apply without an economic reason
- You apply within six months of registering as a Spanish resident (see below)
If you lived in Spain at any point in the five years before your current move, you do not qualify. This catches people who previously worked in Spain, held a Spanish residence permit, or were tax resident for any reason - even briefly. Check your history carefully before assuming you are eligible.
Income and Financial Conditions
There is no minimum income requirement for the Beckham Law itself. However, if you are applying via the Digital Nomad Visa route, there is a separate minimum income threshold for the visa - currently set at 200% of the Spanish minimum wage, roughly 2,646 euros per month gross as of 2026.
The 600,000 euro income threshold above which the 47% rate applies is high enough that the vast majority of applicants pay 24% on all their Spanish-source income throughout the regime period. For most executives and digital nomads, the effective saving compared to standard IRPF is between 10 and 20 percentage points on income in the middle and upper bands.
| Annual Income (Spanish-source) | Standard IRPF Rate | Beckham Law Rate | Approximate Saving |
|---|---|---|---|
| 50,000 euros | ~30% effective | 24% | ~3,000 euros/year |
| 100,000 euros | ~38% effective | 24% | ~14,000 euros/year |
| 200,000 euros | ~43% effective | 24% | ~38,000 euros/year |
| 600,000 euros | ~46% effective | 24% | ~132,000 euros/year |
These are approximations based on 2026 rates. Your actual saving depends on your income structure, deductions, and regional surcharges. The figures above are for illustration only - a tax adviser can model the exact benefit for your situation.
How to Apply: The Six-Month Window
Beckham Law applications are made to the Spanish Tax Agency (Agencia Tributaria) using Modelo 149 (Form 149). You have six months from the date you register with the Spanish authorities - specifically from the date on your certificado de registro or the date you obtain your NIE and residence registration - to submit this form.
Miss that window and there is no extension, no appeal, and no retroactive application. The deadline is hard.
Obtain your NIE and register at your local Extranjeria office or police station. You will need your NIE before you can register - see our guide to the NIE number Spain process. The date of registration starts your six-month clock. If you are entering on a Digital Nomad Visa, this step is part of the visa activation process.
You will need your employment contract or proof of business activity, documentation showing you have not been a Spanish tax resident in the past five years, and evidence linking your move to Spain to your qualifying economic activity. A tax lawyer will confirm exactly what is required for your category.
The form must be submitted electronically via the Agencia Tributaria's online portal. The submission requires a digital certificate (certificado digital) or Cl@ve PIN. Most applicants use a tax lawyer or gestor for this step - the system is not intuitive and errors in the form are a common reason applications are rejected.
Once approved, you will receive a resolution from the Agencia Tributaria. From that point, your employer withholds income tax at 24% rather than the standard progressive rate. You then file your annual Spanish tax return (Modelo 151 rather than the standard Modelo 100) for each year the regime applies.
The six months run from the date you first register with Spanish authorities after your qualifying move - not from when you apply for your visa, not from when you physically arrive, and not from when you sign your employment contract. Get the registration date right, note it immediately, and do not wait. Applications submitted on day 181 are rejected.
Applying for the Beckham Law?The six-month deadline is strict and Modelo 149 errors are the most common reason applications fail. An English-speaking tax lawyer handles the full process, from eligibility check to submission.
Find a tax lawyer in Spain ->The Beckham Law and the Digital Nomad Visa
Since 2023, the Beckham Law and the Digital Nomad Visa Spain have become closely linked. The Digital Nomad Visa was specifically designed to attract remote workers to Spain, and the Beckham Law provides the tax incentive that makes the financial case attractive.
The two are separate legal instruments applied through different processes - one via the immigration authorities for the visa, one via the tax authority for the regime. But they are designed to work together, and the majority of Digital Nomad Visa holders are now also Beckham Law applicants.
| Digital Nomad Visa | Beckham Law | |
|---|---|---|
| What it does | Grants the right to live and work remotely in Spain | Fixes income tax rate at 24% for qualifying new residents |
| Applied through | Spanish consulate (from abroad) or immigration office (in Spain) | Agencia Tributaria via Modelo 149 |
| Duration | 1 year initially, renewable for 2-year periods | The year of relocation plus 5 subsequent tax years |
| Income requirement | Minimum ~2,646 euros/month (200% of minimum wage) | No minimum income requirement |
| Employer location | Foreign employer or own company (max 20% Spanish clients) | Foreign employer or qualifying business activity |
| Non-residency requirement | No prior Spanish residence requirement for the visa itself | Must not have been Spanish tax resident in past 5 years |
One important interaction: if you hold the Digital Nomad Visa and later transition to standard residency or Spanish employment, your Beckham Law status continues independently for the full duration - up to six years from your initial registration - provided you continue to meet the conditions. The visa and the tax regime do not expire together.
When You Need a Tax Lawyer for Your Beckham Law Application
Some people do apply for the Beckham Law without a lawyer. A small number succeed. But the application involves several points where errors are expensive and often irreversible.
You need a tax lawyer if any of the following apply:
- You have income from multiple countries or multiple employers - the treatment of foreign-source income needs careful analysis to ensure you are not accidentally triggering a Spanish tax obligation on income you expected to exclude
- You have equity, stock options, or deferred compensation - the tax treatment of these under the Beckham Law is different from standard IRPF and gets complex quickly
- You are a company director or shareholder, not a straightforward employee - the eligibility rules are stricter and the documentation requirements more demanding
- You are not certain whether you were Spanish tax resident at any point in the past five years - residency is not always obvious and getting this wrong invalidates the application
- Your six-month window is closing - with less than four to six weeks remaining, professional submission is safer than attempting the digital certificate process and Modelo 149 alone
The Agencia Tributaria does not give second chances on missed deadlines or rejected applications due to form errors. If the savings are worth thousands of euros per year for six years, the cost of a tax lawyer to handle the application correctly is a straightforward decision.
If you are buying property in Spain as part of your relocation, you will also want to understand the Spanish property tax obligations for foreign owners - they sit alongside the Beckham Law and are not affected by it.
Frequently Asked Questions
Find a tax lawyer in Spain who handles Beckham Law applications.Connect with English-speaking tax lawyers across Spain - free to use, no hidden fees.
Find a tax lawyer in Spain ->Summary
The Beckham Law offers a flat 24% income tax rate for up to six years for qualifying new residents - with income above 600,000 euros taxed at 47%. It is open to relocated employees, remote workers on the Digital Nomad Visa, entrepreneurs, and highly qualified professionals, provided they were not Spanish tax resident in the five years before their move.
The application is filed using Modelo 149, submitted to the Agencia Tributaria within six months of registering as a Spanish resident. That deadline is absolute. If you are planning a move and think you may qualify, the first step is confirming eligibility with an English-speaking tax adviser before you register - because the clock starts the day you do.
For broader guidance on working with lawyers in Spain, our guide to finding an English-speaking lawyer in Spain covers how the system works and what to look for when choosing a firm.