The Beckham Law—Spain’s special tax regime for impatriate workers—remains one of the most powerful tax tools available in Europe, offering a flat 24% tax rate on Spanish employment income up to €600,000 and exemption from taxation on most foreign-source income for six years. However, after reforms introduced through Spain’s 2022 Startup Law that eased eligibility and expanded access to digital nomads and remote workers, the question is no longer «Can I qualify?» but rather «Should I elect this regime?» For high-earning employees, senior executives, and professionals with significant foreign investments, the Beckham Law typically delivers five- or six-figure annual tax savings compared to Spain’s progressive general income tax (IRPF). But for medium earners, self-employed professionals, and individuals with substantial Spanish-source investment income or rental properties, the general IRPF regime—with its progressive rates, extensive deductions, and regional tax optimizations—can sometimes be more advantageous. This comprehensive analysis evaluates the Beckham Law in 2026 against the general regime across seven distinct professional profiles, examining updated eligibility requirements, comparing total tax burden scenarios, identifying structural trade-offs, and providing a clear decision framework to determine which regime best fits YOUR specific situation.
Part I: Understanding the Beckham Law in 2026—What’s Changed and What Hasn’t
The Core Structure: How the Beckham Law Works
The Beckham Law (formally the Special Tax Regime for Inbound Workers under Article 93 of Spain’s Personal Income Tax Law—LIRPF) allows qualifying foreign professionals to be taxed as non-residents while living in Spain.
Key features in 2026:
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Flat tax rate: 24% on Spanish-source employment income up to €600,000 per year, 45–47% on income above €600,000
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Territorial taxation: Tax only on Spanish-source income; most foreign-source income (dividends, interest, capital gains) is exempt from Spanish taxation
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Six-year duration: The regime applies for the year of arrival plus the following five fiscal years (six tax years total)
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Exemption from wealth tax: Beneficiaries are exempt from Spanish wealth tax (Impuesto sobre el Patrimonio) on foreign assets during the six-year period
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No Form 720 reporting: Foreign asset reporting requirements (Form 720) do not apply to Beckham Law beneficiaries
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Limited deductions: Beneficiaries cannot use most standard IRPF deductions, credits, or allowances available to general regime taxpayers
Comparison with general IRPF regime:
| Feature | Beckham Law | General IRPF Regime |
|---|---|---|
| Tax rate on employment income | Flat 24% (up to €600K), 45–47% (above €600K) | Progressive: 19%–47% state + 10%–7% regional (varies by community) |
| Tax base | Spanish-source income only | Worldwide income |
| Foreign investment income | Generally exempt (except employment/business income) | Fully taxable |
| Wealth tax | Exempt on foreign assets | Applies to worldwide assets (though with regional exemptions) |
| Deductions & credits | Very limited | Extensive (mortgage, pension, family, regional credits) |
| Duration | 6 years maximum | Indefinite |
| Who can use | Must meet eligibility requirements | All Spanish tax residents |
What Changed in 2023–2026: The Startup Law Reforms
The Spanish Startup Law (Law 28/2022), effective January 1, 2023, significantly expanded Beckham Law eligibility.
1. Reduced Prior Non-Residency Requirement
Before 2023: You could not have been a Spanish tax resident for the 10 years prior to moving to Spain.
Since 2023: Reduced to 5 years.
Impact: Many more professionals—including «returnee» Spaniards who left Spain 6–9 years ago—now qualify.
2. Expanded Access to Remote Workers and Digital Nomads
Before 2023: The regime was primarily for employees hired directly by Spanish companies or executives transferred to Spanish subsidiaries.
Since 2023: Expanded to include:
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Remote workers employed by foreign companies (provided they work primarily in Spain and meet the 15% foreign-work-day limit)
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Digital nomads with qualifying employment contracts (not freelancers; specific criteria apply)
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Startup founders and directors of innovative companies (if they meet specific equity and employment criteria)
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Highly qualified professionals in training, research, and development (R&D+i)
Impact: The regime is no longer limited to traditional corporate transfers; remote employees can now benefit if properly structured.
3. Clarification on Director Roles
Before 2023: Directors of companies were largely excluded.
Since 2023: Directors can qualify if:
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They own less than 25% of the company shares
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Their director role is employment-like (not self-employed entrepreneurship)
Impact: C-suite executives and board members can now qualify more easily.
What Hasn’t Changed: Core Eligibility Requirements
Despite the reforms, several strict eligibility rules remain unchanged:
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You must become a Spanish tax resident (typically by spending 183+ days/year in Spain)
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You must not have been a Spanish tax resident in the prior 5 years (formerly 10 years)
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You must move to Spain for work purposes (employment contract or qualifying director role required)
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You must apply within 6 months of starting your Spanish activity (registration with Social Security or arrival date, whichever comes first)
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Most of your work must be performed in Spain (foreign-source employment income must be less than 15% of total employment income for remote workers)
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You cannot earn income through a Spanish permanent establishment (if you’re self-employed or operate through your own Spanish company, you generally do NOT qualify)
Part II: Who Should Choose the Beckham Law? Seven Professional Profiles Analyzed
Profile #1: High-Earning Employee (€150,000–€600,000 Salary)
Example: A senior software engineer earning €200,000/year, employed by a Spanish tech company, with €100,000 in foreign investment accounts (US stocks).
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €200,000 | Taxed at 24% = €48,000 |
| Foreign investment income (dividends, capital gains) | €10,000/year | Exempt from Spanish tax = €0 |
| Total Spanish tax | — | €48,000 |
Under General IRPF Regime:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €200,000 | Progressive IRPF: ~35–37% effective rate = €70,000–€74,000 |
| Foreign investment income | €10,000/year | Savings income taxed at 19–28% = €1,900–€2,800 |
| Total Spanish tax | — | €71,900–€76,800 |
Beckham Law savings: €23,900–€28,800 per year
Over 6 years: €143,400–€172,800 in total tax savings
Verdict: Beckham Law is clearly superior for this profile. The flat 24% rate on high employment income plus exemption on foreign investment income results in substantial savings.
Profile #2: Executive with Significant Foreign Wealth (€300,000–€600,000 Salary + Foreign Assets)
Example: A CFO earning €400,000/year, employed by a Spanish multinational, with €2,000,000 in foreign real estate and investment accounts generating €50,000/year in foreign income.
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income/Asset Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €400,000 | Taxed at 24% = €96,000 |
| Foreign investment income | €50,000/year | Exempt = €0 |
| Foreign assets (wealth tax) | €2,000,000 | Exempt from Spanish wealth tax = €0 |
| Total Spanish tax | — | €96,000 |
Under General IRPF Regime:
| Income/Asset Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €400,000 | Progressive IRPF: ~42–45% effective = €168,000–€180,000 |
| Foreign investment income | €50,000/year | Savings income taxed at 23–28% = €11,500–€14,000 |
| Foreign assets (wealth tax) | €2,000,000 | Wealth tax (varies by region) = €5,000–€30,000 |
| Total Spanish tax | — | €184,500–€224,000 |
Beckham Law savings: €88,500–€128,000 per year
Over 6 years: €531,000–€768,000 in total tax savings
Verdict: Beckham Law is overwhelmingly superior for this profile. This is the ideal Beckham Law scenario.
Profile #3: Mid-Level Employee (€60,000–€100,000 Salary, No Foreign Income)
Example: A mid-level marketing manager earning €70,000/year, employed by a Spanish company, with no significant foreign income or assets.
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €70,000 | Taxed at 24% = €16,800 |
| Total Spanish tax | — | €16,800 |
Under General IRPF Regime (Madrid example):
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €70,000 | Progressive IRPF: ~20–23% effective = €14,000–€16,100 |
| Total Spanish tax | — | €14,000–€16,100 |
Beckham Law advantage: €700–€2,800 per year
Over 6 years: €4,200–€16,800 total
Verdict: Advantage is marginal. In low-tax regions, the general regime may be equal or even better once deductions are considered.
Profile #4: Remote Worker for Foreign Company (€120,000 Salary from US/UK Employer)
Example: A remote software developer earning approximately €120,000/year from a US tech company, working primarily from Spain.
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Employment income (work performed in Spain) | €120,000 | Taxed at 24% = €28,800 |
| Foreign investment income | €5,000/year | Exempt = €0 |
| Total Spanish tax | — | €28,800 |
Under General IRPF Regime:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Employment income | €120,000 | Progressive IRPF: ~28–32% effective = €33,600–€38,400 |
| Foreign investment income | €5,000/year | Savings income taxed at 19–23% = €950–€1,150 |
| Total Spanish tax | — | €34,550–€39,550 |
Beckham Law savings: €5,750–€10,750 per year
Over 6 years: €34,500–€64,500 total
Verdict: Beckham Law is moderately superior, provided the 15% foreign-work-day limit is respected.
Part II: Who Should Choose the Beckham Law? Seven Professional Profiles Analyzed
Profile #1: High-Earning Employee (€150,000–€600,000 Salary)
Example: A senior software engineer earning €200,000/year, employed by a Spanish tech company, with €100,000 in foreign investment accounts (US stocks).
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €200,000 | Taxed at 24% = €48,000 |
| Foreign investment income (dividends, capital gains) | €10,000/year | Exempt from Spanish tax = €0 |
| Total Spanish tax | — | €48,000 |
Under General IRPF Regime:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €200,000 | Progressive IRPF: ~35–37% effective rate = €70,000–€74,000 |
| Foreign investment income | €10,000/year | Savings income taxed at 19–28% = €1,900–€2,800 |
| Total Spanish tax | — | €71,900–€76,800 |
Beckham Law savings: €23,900–€28,800 per year
Over 6 years: €143,400–€172,800 in total tax savings
Verdict: Beckham Law is clearly superior for this profile. The flat 24% rate on high employment income plus exemption on foreign investment income results in substantial savings.
Profile #2: Executive with Significant Foreign Wealth (€300,000–€600,000 Salary + Foreign Assets)
Example: A CFO earning €400,000/year, employed by a Spanish multinational, with €2,000,000 in foreign real estate and investment accounts generating €50,000/year in foreign income.
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income/Asset Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €400,000 | Taxed at 24% = €96,000 |
| Foreign investment income | €50,000/year | Exempt = €0 |
| Foreign assets (wealth tax) | €2,000,000 | Exempt from Spanish wealth tax = €0 |
| Total Spanish tax | — | €96,000 |
Under General IRPF Regime:
| Income/Asset Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €400,000 | Progressive IRPF: ~42–45% effective = €168,000–€180,000 |
| Foreign investment income | €50,000/year | Savings income taxed at 23–28% = €11,500–€14,000 |
| Foreign assets (wealth tax) | €2,000,000 | Wealth tax (varies by region) = €5,000–€30,000 |
| Total Spanish tax | — | €184,500–€224,000 |
Beckham Law savings: €88,500–€128,000 per year
Over 6 years: €531,000–€768,000 in total tax savings
Verdict: Beckham Law is overwhelmingly superior for this profile. This is the ideal Beckham Law scenario.
Profile #3: Mid-Level Employee (€60,000–€100,000 Salary, No Foreign Income)
Example: A mid-level marketing manager earning €70,000/year, employed by a Spanish company, with no significant foreign income or assets.
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €70,000 | Taxed at 24% = €16,800 |
| Total Spanish tax | — | €16,800 |
Under General IRPF Regime (Madrid example):
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Spanish employment income | €70,000 | Progressive IRPF: ~20–23% effective = €14,000–€16,100 |
| Total Spanish tax | — | €14,000–€16,100 |
Beckham Law advantage: €700–€2,800 per year
Over 6 years: €4,200–€16,800 total
Verdict: Advantage is marginal. In low-tax regions, the general regime may be equal or even better once deductions are considered.
Profile #4: Remote Worker for Foreign Company (€120,000 Salary from US/UK Employer)
Example: A remote software developer earning approximately €120,000/year from a US tech company, working primarily from Spain.
Tax Comparison: Beckham Law vs. General Regime
Under Beckham Law:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Employment income (work performed in Spain) | €120,000 | Taxed at 24% = €28,800 |
| Foreign investment income | €5,000/year | Exempt = €0 |
| Total Spanish tax | — | €28,800 |
Under General IRPF Regime:
| Income Type | Amount | Tax Treatment |
|---|---|---|
| Employment income | €120,000 | Progressive IRPF: ~28–32% effective = €33,600–€38,400 |
| Foreign investment income | €5,000/year | Savings income taxed at 19–23% = €950–€1,150 |
| Total Spanish tax | — | €34,550–€39,550 |
Beckham Law savings: €5,750–€10,750 per year
Over 6 years: €34,500–€64,500 total
Verdict: Beckham Law is moderately superior, provided the 15% foreign-work-day limit is respected.
Part III: The Hidden Structural Differences — What You Give Up with Beckham Law
Beyond headline tax rates, the Beckham Law has important structural limitations that are often overlooked. These limitations can materially affect whether the regime is truly beneficial for your situation.
Limitation #1: No Standard IRPF Deductions or Tax Credits
Under the Beckham Law, most of the deductions available under the general IRPF regime are not applicable.
Key deductions you lose:
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Mortgage interest deduction for primary residence
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Pension plan contribution deductions
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Family tax credits (spouse, children, dependents)
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Regional tax incentives and autonomous community deductions
Impact:
For mid-income earners (€50,000–€100,000), these deductions can reduce the effective IRPF rate by 3% to 7% under the general regime. If you have a mortgage, children, or contribute to pension plans, the general IRPF regime may result in lower overall taxation, despite higher headline rates.
Limitation #2: Spanish-Source Capital Gains and Dividends Are Still Taxable
A common misconception is that the Beckham Law exempts all investment income.
Reality:
Only foreign-source investment income is exempt. Spanish-source investment income remains fully taxable under both regimes.
Always taxable under Beckham Law:
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Capital gains from Spanish real estate
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Dividends from Spanish companies
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Capital gains from Spanish company shares
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Rental income from Spanish property
These are taxed at Spain’s savings tax rates (currently 19–27%), exactly the same as under the general IRPF regime.
Impact:
If you hold Spanish property, Spanish shares, or equity in Spanish businesses, the Beckham Law offers no advantage for this income category.
Limitation #3: No Joint Filing or Household Optimization
The general IRPF regime allows joint filing for married couples and certain income-splitting mechanisms.
General IRPF advantages:
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Optional joint tax return
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Household income optimization
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Reduced total tax burden for single-income families
Beckham Law restrictions:
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Individual filing only
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No joint returns
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No household tax optimization
Impact:
For families where one spouse earns significantly more than the other, joint filing under IRPF can reduce total household tax by €3,000–€10,000 per year. Beckham Law does not allow this benefit.
Limitation #4: Limited Tax Planning Flexibility for Entrepreneurs
The Beckham Law is highly rigid compared to the general IRPF regime.
General IRPF allows:
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Extensive business expense deductions
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Pension contribution planning
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Income deferral strategies
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Reinvestment relief on asset sales
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Optimization between autónomo and S.L. structures
Beckham Law restrictions:
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Very limited deductions
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No pension contribution deductions
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Incompatible with most self-employed or business-owner structures
Impact:
For entrepreneurs, freelancers, and business owners, the general IRPF regime almost always provides greater long-term flexibility and tax efficiency.
Part IV: Decision Framework — Should You Choose the Beckham Law?
Choosing the Beckham Law should never be automatic. Use the following structured framework to make the correct decision.
Step 1: Eligibility Checklist
Answer the following questions honestly:
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Have you been a non-resident of Spain for the last 5 years?
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Are you moving to Spain for employment or an employment-like director role?
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Will you spend more than 183 days per year in Spain?
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Can you apply within 6 months of starting your Spanish activity?
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Is your income primarily employment-based (not self-employed)?
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If you are a remote worker, will at least 85% of your work be performed in Spain?
If you answered “No” to any question:
You likely do not qualify. The general IRPF regime applies.
If you answered “Yes” to all questions:
Proceed to tax modeling.
Step 2: Compare Total Tax Burden Under Both Regimes
Beckham Law (Simplified Formula)
General IRPF (Simplified Formula)
Whichever total is lower is the correct regime for you.
Step 3: Consider Long-Term Strategy
The Beckham Law lasts only six years.
Key questions:
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Will you stay in Spain beyond six years?
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Will your income profile change?
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Do you plan to buy Spanish property?
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Will you start a business or receive equity compensation?
If your future income includes Spanish-source investments or entrepreneurial activity, the general IRPF regime may be better in the long run, even if Beckham Law saves tax initially.
Part V: Common Mistakes When Choosing the Beckham Law (And How to Avoid Them)
Even highly paid professionals make costly mistakes when electing the Beckham Law. Below are the most frequent errors we see in practice—and how to avoid them.
Mistake #1: Missing the 6-Month Application Deadline
This is the most common and most expensive mistake.
You have exactly six months from the date you register with Spanish Social Security (or the date you start your employment in Spain, whichever comes first) to submit the Beckham Law application.
What happens if you miss it?
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Your application is automatically rejected
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You permanently lose access to the regime
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You are taxed under the general IRPF regime with no retroactive correction
How to avoid it:
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Apply immediately after arriving in Spain
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Do not wait for your first tax return
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Delegate the application to a tax advisor within the first weeks of arrival
Once the deadline passes, there are no exceptions.
Mistake #2: Assuming All Foreign Income Is Exempt
Many remote workers and international employees assume that income paid by a foreign company is “foreign income.”
This is incorrect.
Employment income is taxed based on where the work is physically performed, not where the employer is located.
If you work from Spain:
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Your salary is Spanish-source income
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It is taxed at 24% under Beckham Law
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It is NOT exempt
Only foreign investment income (dividends, interest, capital gains from foreign assets) is exempt.
How to avoid it:
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Understand that foreign employer ≠ foreign-source income
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Classify each income stream correctly before choosing the regime
Mistake #3: Choosing Beckham Law When IRPF Is Actually Cheaper
The flat 24% rate sounds attractive, but for many professionals it is not the most tax-efficient option.
Typical cases where IRPF wins:
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Income between €50,000 and €100,000
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Mortgage on primary residence
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Pension contributions
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Children or dependent spouse
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Residence in low-tax regions (e.g. Madrid)
Under IRPF, deductions and credits can reduce the effective rate below 24%.
How to avoid it:
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Never choose Beckham Law based on headline rates
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Always run a full tax comparison under both regimes
Mistake #4: Ignoring Spanish-Source Capital Gains
Beckham Law does not protect you from tax on Spanish-source investments.
Fully taxable under Beckham Law:
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Sale of Spanish property
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Dividends from Spanish companies
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Capital gains from Spanish startup shares
These are taxed at 19–27% under both regimes.
How to avoid it:
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If you expect Spanish capital gains, include them in your modeling
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Do not assume Beckham Law offers investment tax sheltering in Spain
Mistake #5: Not Coordinating with Home Country Taxes
This mistake is particularly common among:
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US citizens
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UK residents with UK income
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Canadians and Australians with worldwide tax exposure
Beckham Law does not exempt you from home-country taxation.
Example:
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A US citizen pays 24% tax in Spain
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Still owes US federal tax
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Without coordination, total tax can exceed IRPF levels
How to avoid it:
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Model total tax burden across all jurisdictions
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Apply tax treaty rules correctly
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Use foreign tax credits where applicable
Part VI: The Lextax Method — How We Determine the Right Regime for You
Choosing the correct tax regime is a strategic decision, not a formality. At Lextax, we follow a structured methodology to ensure the optimal outcome.
Phase 1: Eligibility Verification
We confirm:
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Prior non-residency status
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Employment or director structure
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Ownership thresholds
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Timing and deadlines
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Remote work compliance (15% rule)
If you do not qualify, we stop immediately—no wasted time or cost.
Phase 2: Full Tax Modeling
We calculate:
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Your exact tax burden under Beckham Law (6 years)
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Your exact tax burden under general IRPF (6 years)
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Wealth tax exposure
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Rental income impact
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Family and deduction effects
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Regional tax differences
You receive a written comparison showing:
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Annual tax differences
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Total savings or losses
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Clear recommendation
Phase 3: Application and Filing
If Beckham Law is beneficial:
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We prepare and file Form 149
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We collect and validate all supporting documents
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We submit within the legal deadline
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We manage communications with the Tax Agency
Phase 4: Ongoing Compliance
During the 6-year period:
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Annual tax filings
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Monitoring of regulatory changes
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Advice before major transactions
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Preparation for transition to IRPF after Year 6
Part VI: Costs, ROI and Real Economic Impact of the Beckham Law
Choosing the Beckham Law is not only a legal decision — it is a financial investment decision. Understanding costs versus real tax savings is essential.
Typical Professional Costs (Illustrative)
The following ranges reflect market averages, not fixed or guaranteed prices.
Eligibility review and initial assessment
€300 – €800
Full tax modeling (Beckham Law vs IRPF, multi-year analysis)
€800 – €2,000
Beckham Law application (Form 149 + documentation)
€1,000 – €2,500
Cross-border coordination (US, UK or other jurisdictions, if needed)
€800 – €2,000
Total typical professional services
€2,900 – €7,300
These costs are one-time or front-loaded, while tax savings recur every year for up to six years.
Typical Tax Savings by Profile (6-Year Horizon)
High-earning employee (€200,000+ salary)
€100,000 – €500,000 total savings
Senior executive with foreign assets
€300,000 – €750,000+ total savings
Remote worker (€120,000 salary)
€30,000 – €65,000 total savings
Mid-level professional (€70,000 salary)
€0 – €15,000 (often neutral or negative)
Startup director (<25% ownership)
€70,000 – €100,000 on salary taxation
Real ROI Examples
Example 1
Professional fees: €4,000
Total tax savings identified: €180,000
Return on investment: 45x
Example 2
Professional fees: €3,500
Tax savings over 6 years: €55,000
Return on investment: 15x
Example 3
Professional fees: €2,800
Savings under Beckham Law: €6,000
Decision: Do not apply → IRPF chosen instead
Result: Fees avoided larger long-term losses
Correct advice sometimes means not choosing Beckham Law.
Part VII: Final Verdict — Is the Beckham Law Still Worth It in 2026?
The Short Answer
Yes — for the right profile.
No — for everyone else.
Beckham Law Is Clearly Advantageous If You Are:
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A high-earning employee (€150,000+ salary)
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A senior executive with foreign investments
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A remote employee (not freelancer) correctly structured
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A returnee with accumulated foreign wealth
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A startup director with less than 25% ownership
General IRPF Is Often Better If You Are:
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Earning €50,000–€100,000
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Claiming mortgage or family deductions
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Making pension contributions
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Owning Spanish rental property
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Self-employed or autónomo
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Planning joint filing with spouse
The Real Question
The question is not
“Is Beckham Law good?”
The real question is
“Is Beckham Law good for MY income, assets, family and long-term plans?”
There is no universal answer. Only correct modeling.
Important Disclaimer
This article is general informational content only.
It does not constitute tax advice, legal advice or a binding fee offer.
Tax outcomes depend on:
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Personal income structure
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Family situation
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Asset location
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Country of origin
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Regional tax rules
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Timing and documentation
Always obtain personalized professional advice before electing any tax regime.
Take Action: Free Beckham Law Assessment
If you are moving to Spain or have arrived recently and want clarity:
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Email: hello@lextax.es
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Consultation: Free 30-minute assessment
During the consultation:
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We verify your eligibility
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We estimate your tax outcome
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We tell you honestly whether Beckham Law benefits you
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You receive a clear recommendation and next steps
No pressure. No sales tactics. Just accurate tax strategy.
Final Conclusion: Making the Right Choice in 2026
The Beckham Law remains one of the most powerful tax regimes in Europe — but only when applied strategically and to the right profile.
For high earners, executives, remote employees and internationally mobile professionals with foreign assets, the regime can generate six-figure tax savings over six years and dramatically simplify cross-border taxation.
For mid-income professionals, business owners, freelancers, and individuals with Spanish-source rental or investment income, the general IRPF regime often provides better results thanks to deductions, allowances and long-term flexibility.
There is no universal answer. The value of the Beckham Law lies in precision, not popularity.
Electing the wrong regime can cost tens of thousands of euros. Choosing the right one can protect and grow your wealth.
The only correct way forward is personalized tax modeling, based on your income, assets, family structure and long-term plans in Spain.
Take Action: Free Beckham Law Consultation
If you are moving to Spain or have recently arrived and want to know whether the Beckham Law is right for you, we invite you to schedule a free consultation.
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Email: hello@lextax.es
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Consultation: Free 30-minute call
During this session:
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We confirm whether you qualify
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We assess your tax profile
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We explain which regime benefits you most
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We outline clear next steps if the Beckham Law is advantageous
No commitment. No pressure. Just clear, professional advice tailored to your situation.
Related Lextax Resources
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Spanish Tax Residency: How to Determine If You Are a Tax Resident in Spain
https://lextax.es/ -
General IRPF Guide: Progressive Rates, Deductions and Regional Differences
https://lextax.es/ -
Digital Nomad Visa vs Beckham Law: Key Differences Explained
https://lextax.es/ -
Spanish Wealth Tax: Who Pays and How It Works
https://lextax.es/ -
Form 149: How to Apply for the Beckham Law Step by Step
https://lextax.es/ -
After the Beckham Law: What Happens After the 6-Year Period Ends
https://lextax.es/
Frequently Asked Questions About the Beckham Law (2026)
What is the Beckham Law in Spain?
The Beckham Law is a special Spanish tax regime that allows qualifying foreign professionals who move to Spain for work to be taxed as non-residents. It applies a flat 24% tax rate on Spanish employment income up to €600,000 and exempts most foreign-source income for a period of six tax years.
Who can apply for the Beckham Law in 2026?
You may qualify if you move to Spain for employment or a qualifying director role, have not been a Spanish tax resident in the previous five years, become a Spanish tax resident, and apply within six months of starting your activity in Spain. Remote workers and digital nomads may also qualify if specific conditions are met.
How long does the Beckham Law apply?
The regime applies for six tax years in total: the year you become a Spanish tax resident plus the following five years. After this period, you automatically transition to the general Spanish IRPF tax regime.
Is foreign income taxed under the Beckham Law?
Most foreign-source income, such as dividends, interest, and capital gains from non-Spanish assets, is generally exempt from Spanish taxation under the Beckham Law. However, Spanish-source income is always taxable.
Are Spanish rental income and Spanish capital gains taxed under the Beckham Law?
Yes. Spanish rental income and capital gains from Spanish assets are taxable in Spain under the Beckham Law. Rental income is typically taxed at 24% on gross income with limited deductions, and capital gains are taxed at the standard savings tax rates (19%–27%).
Can self-employed professionals or freelancers apply for the Beckham Law?
In most cases, no. The Beckham Law is designed for employees and directors with employment-like relationships. Self-employed freelancers and autónomos earning business income through a Spanish permanent establishment generally do not qualify.
Is the Beckham Law always better than the general IRPF regime?
No. While the Beckham Law can generate substantial savings for high earners with foreign income or assets, the general IRPF regime may be more advantageous for mid-income earners, individuals with Spanish rental property, families who benefit from deductions, or business owners.
What happens if I miss the six-month application deadline?
If you fail to apply within six months of starting your Spanish employment or registering with Social Security, your application will be rejected. You will then be taxed under the general IRPF regime with no possibility to retroactively apply the Beckham Law.
Do I need professional advice before applying for the Beckham Law?
Yes. Choosing between the Beckham Law and the general IRPF regime requires detailed tax modeling based on your income, assets, family situation, and long-term plans. Electing the wrong regime can result in significantly higher taxes over time.
