Spain's Beckham Law is a special tax regime for people who move to Spain for work. It lets a new Spanish tax resident choose to pay tax largely as if they were a non-resident: a flat 24% on employment income up to 600,000 euros a year, and Spanish tax on most other income only when it comes from Spain. The regime takes its nickname from the footballer David Beckham, who moved to Madrid around the time it was introduced, although professional athletes can no longer use it.
The legal basis is Article 93 of Spain's Personal Income Tax Law, Law 35/2006. A reform through the 2022 Startup Law, in force since January 1, 2023, widened the regime to remote workers, entrepreneurs, highly qualified professionals and family members, and cut the required period of prior non-residence from ten years to five.
This guide covers who qualifies, how income is taxed, how the application works and what happens when the regime ends, as of October 2026.
Key takeaways
- The Beckham Law applies for the year a person becomes Spanish tax resident and the following five years.
- Employment income is taxed at 24% up to 600,000 euros and 47% above that, and all employment income counts as Spanish income under the regime.
- Most foreign income other than employment income is not taxed in Spain while the regime applies.
- Since 2023, remote workers, certain company directors, entrepreneurs and highly qualified professionals for startups can qualify, as well as a spouse and children under 25.
- The election is made on Modelo 149 within six months of starting work in Spain. Missing the deadline usually means losing the option.
What the Beckham Law is
Spain normally taxes residents on their worldwide income at progressive rates. The state rate and the regional rate add together, and the top combined rate can reach or exceed 47% depending on the region. PwC's Spain tax summary shows a 2026 state scale reaching 47% on taxable income above 300,000 euros before regional differences.
Article 93 offers a different deal. A qualifying person stays a Spanish tax resident but elects to be taxed under the rules of the Non-Resident Income Tax, with some adjustments. In practice, that means a flat rate on employment income and no Spanish tax on most foreign investment income for six tax years.
The regime is optional. Some people pay less tax under the normal rules, especially those with modest salaries, large personal deductions or family allowances that only apply to ordinary residents.
Who qualifies after the 2023 reform
The core conditions are:
- No Spanish tax residence in the previous five years before the year of the move.
- A qualifying reason for the move (see below).
- No income through a Spanish permanent establishment, unless the regime was granted because of an entrepreneurial activity.
PwC's summary of the regime lists the qualifying reasons as they stand after the Startup Law:
| Qualifying reason | Key points |
|---|---|
| Employment contract | A new job with a Spanish employer or a posting by a foreign employer. Professional athletes under a special employment relationship are excluded. |
| Remote work | Working from Spain for an employer, using remote means. Holders of Spain's international remote working visa meet this test. |
| Company director | The former related-party limit now only applies if more than 50% of the company's assets are not used in its activity. |
| Entrepreneurial activity | Carrying out an economic activity in Spain that qualifies as entrepreneurial under Spanish rules. |
| Highly qualified professional | Providing services to startups, or carrying out training, research, development or innovation, where that income is more than 40% of the person's total income. |
The remote work route links the regime to Spain's digital nomad visa. Note the wording: the remote work test refers to employment. Freelancers on the digital nomad visa generally look at the entrepreneurial or highly qualified professional routes instead, which have their own conditions.
Family members
Since 2023, the regime can extend to a spouse and to children under 25 (or of any age if they have a disability), or to the other parent of the children where there is no marriage. According to PwC, they must move with the main taxpayer or before the end of the first year the regime applies, become Spanish tax residents, not have been resident in the previous five years, and not earn income through a Spanish permanent establishment. Their combined taxable base must also be lower than the main taxpayer's. Family members file their own election within six months, and the regime ends for them when it ends for the main taxpayer.
How income is taxed under the Beckham Law
The regime changes both the rate and the scope of Spanish tax.
| Income type | Ordinary Spanish resident | Beckham Law taxpayer |
|---|---|---|
| Employment income | Progressive state plus regional rates | 24% up to 600,000 euros, 47% above |
| Foreign employment income | Taxed, with relief for foreign tax | Treated as Spanish employment income and taxed under the regime |
| Spanish dividends, interest and gains | Savings rates up to 30% | 19% to 28% on savings-type income |
| Foreign dividends, interest and gains | Taxed in Spain | Generally not taxed in Spain |
| Foreign rental income | Taxed in Spain | Generally not taxed in Spain |
| Spanish rental income | Taxed in Spain | Taxed in Spain under non-resident rules |
PwC lists the savings-type rates under the regime as 19% up to 6,000 euros, 21% to 50,000 euros, 23% to 200,000 euros, 27% to 300,000 euros and 28% above that.
Two points surprise people. First, the flat rate is applied with few of the deductions and allowances available to ordinary residents. Second, employment income is taxed on a worldwide basis under the regime, so a salary paid from abroad does not escape Spanish tax just because the employer is foreign.
Wealth tax and reporting under the regime
Spain has a national wealth tax and a temporary solidarity tax on large fortunes, and some regions apply large reliefs. People under the Beckham Law are generally taxed for wealth tax purposes only on assets located in Spain, rather than on their worldwide assets. Our guide to Spain's wealth tax and solidarity tax explains the thresholds and regional differences.
Reporting duties for foreign assets depend on the specific form and the person's status, and they have changed over time. This is one area where people under the regime commonly check their position with a Spanish adviser each year.
How to apply: Modelo 149 and Modelo 151
The election is made on Modelo 149, filed with the Spanish Tax Agency. The deadline is six months from the start of work in Spain, measured from the date of registration with Spanish social security, or from the date on the documents that allow the person to stay in their home country's social security system.
Before filing, the person needs to be registered in the Spanish tax census and hold a tax identification number (NIE). Each year under the regime, the annual return is filed on Modelo 151 instead of the ordinary resident return.
The deadline is strict. If the six-month window passes, the option is generally lost for that move. A person can also renounce the regime later, or be excluded if they stop meeting the conditions, and in either case cannot return to it.
How long it lasts and what comes after
The regime covers the tax year in which the person becomes Spanish tax resident and the five following tax years, a total of six. Because Spain does not split tax years, arrival late in a year still counts as the first year if the person becomes resident for that year.
When the regime ends, the person becomes an ordinary Spanish tax resident, taxed on worldwide income at progressive rates and subject to the full set of reporting duties. Some people plan for that transition early, because investments that were outside Spanish tax during the regime come into scope from the seventh year.
Becoming Spanish tax resident usually follows the rules in PwC's residence summary: more than 183 days in Spain in a calendar year, Spain being the main base of economic interests, or a presumption based on a spouse and minor children living in Spain. Our guide to the 183-day rule explains why day counts are only part of the picture.
How the Beckham Law compares
Spain is one of several European countries with a special regime for newcomers. Portugal replaced its NHR program with the narrower IFICI regime, and Italy offers a flat tax on foreign income for wealthy new residents. Our overview of non-dom and special tax regimes in Europe compares the main options side by side. Each has its own conditions, and the best-known features rarely tell the whole story.
Frequently asked questions
Can digital nomads use the Beckham Law?
Employees who work remotely from Spain for a foreign employer can qualify under the remote work route, and holders of Spain's international remote working visa meet that test. Self-employed nomads generally need to qualify through the entrepreneurial or highly qualified professional routes, which have additional conditions.
What is the Beckham Law tax rate?
Employment income is taxed at 24% up to 600,000 euros a year and 47% on the excess. Savings-type income from Spanish sources is taxed at rates from 19% to 28%.
How long does the Beckham Law last?
It applies for the year the person becomes Spanish tax resident and the five following years, for a total of six tax years.
What is the deadline for Modelo 149?
The election must be filed within six months of starting work in Spain, counted from social security registration or from the date on the documents that keep the person in a foreign social security system.
Is foreign investment income taxed under the Beckham Law?
In general, no. Foreign dividends, interest, capital gains and rental income are not taxed in Spain while the regime applies. Employment income is the exception, because all of it is treated as Spanish income.
Important: This article is general information, not tax, legal or financial advice. Rules change often and depend on your personal circumstances. Speak with a qualified professional in each relevant country before you act.