If you are moving to Spain to work, the Beckham Law can significantly reduce your income tax bill for six years. Instead of Spain’s progressive tax rates, which can reach approximately 45% to 54% depending on the region, you pay a flat 24% on employment income up to €600,000, while most of your foreign income stays outside the Spanish tax net.
However, the regime is not automatic. You must meet the eligibility requirements and apply within six months. At Lextax, we help you navigate the process and avoid common mistakes, comparing the Beckham Law with the standard tax regime, and guiding you through the application process.
Additionally, you can learn more about our tax optimisation services and request a free consultation.
What is the Beckham Law?
«Beckham Law» is the popular name for Spain’s special tax regime for workers relocated to Spain, set out in Article 93 of the Spanish Personal Income Tax Law (Law 35/2006). It takes its nickname from David Beckham, one of the first high-profile people to benefit from it when he joined Real Madrid in 2003.
Under the regime, you are a Spanish tax resident, but your income tax is calculated largely under non-resident rules. In practice that means:
- A flat 24% on employment income and other general income up to €600,000 a year, and 47% above that.
- Your foreign investment income (dividends, interest, rent or gains from assets abroad) is not taxed in Spain.
- The regime lasts for the year you move plus the following five tax years.
Since 1 January 2023, Law 28/2022 (the «Startup Law») has made the regime more accessible: the prior non-residence period was cut from ten years to five, and it was opened up to remote workers, entrepreneurs, some company directors, highly qualified professionals and family members.
Beckham Law tax rates in 2026
The regime uses two separate scales. According to the Spanish Tax Agency’s 2025 income tax manual, they are:
| General income (salary and other non-savings income) | Rate |
|---|---|
| Up to €600,000 | 24% |
| Above €600,000 | 47% |
| Savings income (Spanish dividends, interest and capital gains) | Rate |
|---|---|
| First €6,000 | 19% |
| €6,000 to €50,000 | 21% |
| €50,000 to €200,000 | 23% |
| €200,000 to €300,000 | 27% |
| Above €300,000 | 30% |
Your employer withholds 24% from your salary once the Tax Agency has accepted your application (47% on the part above €600,000 paid by a single employer in the year).
Two quick examples
Salary of €150,000. Under the Beckham Law you pay €36,000 (24%). Under standard Spanish income tax, the part of your salary above €60,000 would be taxed at marginal rates of around 43% to 52%, depending on the region. The higher your salary, the bigger the gap.
Salary of €700,000. The first €600,000 is taxed at 24% (€144,000) and the remaining €100,000 at 47% (€47,000), for a total of €191,000.
Your exact saving depends on your salary, your region and your family situation. You can get a first estimate with our Beckham Law calculator.
What is taxed in Spain under the Beckham Law, and what is not
| Type of income | Taxed in Spain? |
|---|---|
| Your salary or business income from the activity you moved for, wherever the work is done | Yes. It is all treated as Spanish-source income, with a credit for tax paid abroad |
| Spanish dividends, interest and capital gains | Yes, at the savings rates above |
| Rent from a property in Spain | Yes |
| Dividends, interest, rent or gains from assets abroad | No |
| Wealth tax | Only on assets located in Spain (Article 93 applies «real obligation» taxation) |
| Form 720 (foreign assets declaration) | Not required while you are under the regime, according to the Tax Agency |
Two things the regime does not give you. First, there are no standard deductions or allowances: personal allowances, joint filing and most income tax deductions do not apply. Second, each Spanish-source income is taxed on its own, so losses in one cannot be offset against gains in another.
The «transfer to Spain» myth
You will read online that foreign income becomes taxable in Spain if you transfer it to a Spanish bank account. That is not how the regime works. Your foreign investment income is outside Spanish income tax because of where it comes from, not where the money ends up. Moving your own money to Spain does not, by itself, create a tax charge. What matters is the source and the type of income.
Who qualifies for the Beckham Law in 2026?
You must meet all of these conditions:
- You become a Spanish tax resident as a result of the move. If you are unsure how residence is decided, see our guide to Spanish tax residency beyond the 183-day rule.
- You have not been a Spanish tax resident in the previous five tax years. This applies to Spanish nationals returning from abroad too.
- You move to Spain for one of the qualifying reasons below, in the first year of the regime or the year before.
- You do not earn income through a permanent establishment in Spain, except in the entrepreneur and highly qualified professional cases.
Qualifying reasons for the move
| Profile | Conditions |
|---|---|
| Employees | A new employment contract with a Spanish employer, or a transfer ordered by your employer with an assignment letter. Professional athletes are excluded. |
| Remote workers (including digital nomad visa holders) | Employees who work remotely for their employer using exclusively IT and telematic means. The law refers specifically to holders of Spain’s international remote work visa. |
| Company directors | Becoming a director of a company. If the company is an asset-holding (patrimonial) entity, you cannot hold a stake that makes you a related party under corporate tax rules. |
| Entrepreneurs | Carrying out an economic activity classed as entrepreneurial under Article 70 of Law 14/2013, which in practice requires a favourable report from ENISA. |
| Highly qualified professionals | Providing services to startups, or carrying out training, research, development or innovation, with that work accounting for more than 40% of your total business, professional and employment income. |
Can self-employed people (autónomos) apply?
As a general rule, no. A standard freelancer or self-employed professional does not qualify, even if they hold a digital nomad visa. The exceptions are the two routes above: an entrepreneurial activity backed by an ENISA report, or a highly qualified professional working for startups or in R&D. If you are planning to work for yourself in Spain, it is worth looking at the structure first. Our guide on setting up a limited company (SL) in Spain explains the options.
Digital nomads
Holding the digital nomad visa does not give you the Beckham Law, and qualifying for the Beckham Law does not require the visa. They are separate. If you hold the visa as an employee of a foreign company, you can apply for the regime. If you work as a freelancer, the general rule above applies. More on the visa side in our digital nomad tax guide and our comparison of the non-lucrative and digital nomad visas.
Your family
Since 2023 your spouse (or, if you are not married, the other parent of your children) and your children under 25 (any age if they have a disability) can also opt into the regime. They must move to Spain with you or later, also meet the five-year non-residence rule, and the sum of their taxable bases must be lower than yours. Their regime ends when yours ends.
How to apply for the Beckham Law, step by step
- Get your NIE and, if you need one, your residence authorisation.
- Register with Spanish Social Security. The start date of your activity on that registration starts the six-month clock. If you stay under your home country’s Social Security, the clock starts from the date on the document that proves it.
- Gather your documents: your Social Security registration, your residence authorisation if applicable, and the documents for your profile, such as your employer’s letter or contract, the company’s documents for directors, or the ENISA report for entrepreneurs.
- Upload the documents first through the Tax Agency’s «provide documentation» procedure. You will get a registration number.
- File Form 149 (Modelo 149) with that registration number, within six months of the start date. Family members file their own Form 149 after you, within six months of their arrival or of your start date, whichever is later.
- Give your employer the Tax Agency’s confirmation so they start withholding at 24%.
The six-month deadline is strict. If you miss it, you cannot apply for that move. Do not wait for your residence card before filing if the clock is already running.
Your yearly obligations under the regime
- Form 151: your annual income tax return under the special regime, instead of the standard Form 100. It is filed during the normal income tax campaign (April to June).
- Wealth tax (Form 714): only if your assets in Spain exceed the thresholds.
- Form 720: not required while you are under the regime.
- Tax on Spanish property: see the next section.
Owning your home in Spain under the Beckham Law
Because the regime uses non-resident rules, Spanish property you do not rent out generates imputed income, calculated on the cadastral value. The question is whether this also applies to your main home.
The Central Economic-Administrative Court (TEAC) said yes in its resolution of 17 July 2025 (RG 3697/2025), issued to unify criteria, which binds the Tax Agency. The High Court of Justice of Madrid had reached the opposite conclusion in a judgment of 6 May 2024. The issue is not settled by the Supreme Court, so the Tax Agency’s position is that the main home is included. If you own your home in Spain, take advice on how to declare it and whether to challenge it. We covered this change in our article on the main residence tax for Beckham Law expats.
Is the Beckham Law always worth it?
For most people with a high salary, yes, and for people with significant investments abroad, it is usually a clear win. But it is not always the better option:
- Lower and mid salaries: with personal allowances, deductions and, in some cases, joint filing, the standard regime can come out close or even cheaper.
- Families with one high earner: joint filing is not available under the regime.
- Spanish investments or rental property: they are taxed under both regimes, so the saving comes mainly from your salary and your foreign income.
- US citizens: the US taxes its citizens on worldwide income, so the saving in Spain may be partly absorbed by US tax.
If your situation changes, you can leave the regime. You renounce it with Form 149 in November or December, and it takes effect from the following year. Once you have renounced or been excluded, you cannot opt back in.
Common mistakes with the Beckham Law
- Missing the six-month deadline because you were waiting for the residence card or a new contract to be signed.
- Assuming any freelancer qualifies, with or without the digital nomad visa.
- Believing that only money transferred to Spain is taxed. What counts is the source of the income.
- Forgetting about your Spanish home or rental property, which is taxed under non-resident rules.
- Not checking the five-year rule, especially for Spanish nationals returning after a few years abroad.
- Leaving your family out when they could also have opted into the regime.
Frequently asked questions about the Beckham Law
What are the requirements for the Beckham Law?
You must become a Spanish tax resident, not have been one in the previous five years, move for a qualifying reason (employment, remote work, a director role, an entrepreneurial activity or highly qualified work) and not earn income through a Spanish permanent establishment.
How do I apply for the Beckham Law?
You file Form 149 with the Spanish Tax Agency within six months of the start date of your activity on your Social Security registration, after uploading your supporting documents.
How long does the Beckham Law last?
The year you move to Spain plus the following five tax years, so up to six tax years in total.
Can digital nomads or freelancers use the Beckham Law?
Digital nomads who are employees of a foreign company can. Freelancers generally cannot, unless they qualify as entrepreneurs with an ENISA report or as highly qualified professionals working for startups or in R&D.
Is income from abroad taxed under the Beckham Law?
Foreign dividends, interest, rent and capital gains are not taxed in Spain. Your salary for the work you moved for is taxed in Spain wherever you do the work, with a credit for any tax paid abroad.
Do I have to file Form 720 under the Beckham Law?
No. According to the Spanish Tax Agency, people under the regime do not have to file the foreign assets declaration.
Can my spouse and children apply too?
Yes. Since 2023 your spouse or partner and your children under 25 can opt in if they meet the conditions, including the five-year non-residence rule.
