Editorial transparency and use of artificial intelligence
This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
What Is the Beckham Law in Spain?
The Beckham Law — officially the Special Tax Regime for Inbound Workers (Régimen Especial de Trabajadores Desplazados, Article 93 of the Spanish Personal Income Tax Law) — allows qualifying individuals relocating to Spain to pay a flat 24% income tax on Spanish-sourced income for up to six tax years, instead of progressive rates reaching 47%.
Under Spanish law, this regime was introduced in 2005 and significantly expanded through Law 28/2022 (the Startups Act), which broadened eligibility to include remote workers and entrepreneurs.
Get a free written analysis of your case
Email your questions to marialuisa@costaluzlawyers.es and our team gives you a free, personalised written analysis — you can attach any documents or forms. Once everything is clear in writing, we offer an optional free introductory call. The initial written analysis carries no fee (international tax consultancy starts from €200 + VAT).
Email your case → marialuisa@costaluzlawyers.es · WhatsApp · Book the optional intro call
Who Can Apply for the Beckham Law in 2026?
You must meet all of the following:
- Not have been a Spanish tax resident in the five tax years before your move
- Your relocation must be triggered by one of:
- An employment contract with a Spanish company or a posting letter
- Becoming a company director (holding less than 25% of share capital)
- Carrying out an entrepreneurial activity in Spain
- Working as a highly qualified professional for a startup
- Working remotely for a foreign employer (Digital Nomad Visa holders)
- You must not earn income through a permanent establishment in Spain (with exceptions for entrepreneurs)
Tax Rates Under the Beckham Law
| Income Type | Rate |
|---|---|
| Employment/professional income up to €600,000 | 24% |
| Employment income above €600,000 | 47% |
| Savings income (dividends, interest, capital gains) | 19%–28% (standard rates) |
Important: You are taxed only on Spanish-sourced income. Foreign-sourced income (except employment) is generally exempt. However, you lose double taxation treaty benefits and cannot apply personal deductions or family allowances.
How to Apply: Step-by-Step
- Register with Spanish Social Security within your first month of work
- Obtain your NIE (Número de Identidad de Extranjero)
- Submit Modelo 149 to the Agencia Tributaria within six months of Social Security registration
- Receive confirmation — you will be issued a certificate for the special regime
- File annual returns using Modelo 151 instead of the standard Modelo 100
Beckham Law and the Digital Nomad Visa
Since the 2023 reform, remote workers holding a Digital Nomad Visa can apply. This combination is attractive for US tech professionals, British freelancers post-Brexit, and international entrepreneurs running businesses outside Spain — paying just 24% on Spanish-sourced professional income.
How Much Can You Save? A Practical Example
A British software engineer relocating with a €120,000 salary:
- Without Beckham Law: ~€42,000–€45,000 income tax (progressive rates)
- With Beckham Law: €28,800 (flat 24%)
- Annual saving: ~€13,000–€16,000
- Over 6 years: €78,000–€96,000 total saving
Common Mistakes to Avoid
- Missing the 6-month deadline for Modelo 149 — strict, no extensions
- Assuming all income is exempt — only foreign non-employment income qualifies
- Forgetting Wealth Tax — Beckham beneficiaries remain subject to Wealth Tax on worldwide assets
- No exit planning — after six years you move to standard rates; plan ahead
- Ignoring regional taxes — Wealth Tax allowances vary between Autonomous Communities
Frequently Asked Questions
Can my spouse also apply?
Yes. Under the 2023 reform, your spouse and children under 25 can opt in, provided they meet their own eligibility requirements and relocate within the qualifying timeframe.
Does it affect my pension rights?
No. Social Security contributions remain the same. However, plan for the tax treatment of pension income after the six-year period.
Can I own a Spanish company?
You can be a director, but must hold less than 25% of share capital.
This article provides general legal information and does not constitute legal advice. Tax rules may change and individual circumstances vary.
Need Professional Legal Assistance?
Our team of experienced lawyers can guide you through every step. We have been helping foreign nationals in Spain for over 20 years.
Book a Consultation WhatsApp Us Call: +34 919 499 342 Email Us: marialuisa@costaluzlawyers.es
We respond within 24 hours
Related Spanish Tax Guides
The Beckham Law interacts with several areas of Spanish taxation. Explore our detailed guides:
- Income Tax on Foreign Pensions in Spain — how your pension is taxed and when the Beckham Law applies
- Taxes on Rental Properties in Spain — rental income tax rates for residents and non-residents
- Spanish Wealth Tax Changes — wealth tax obligations and how the Beckham Law affects your exposure
- Complete Guide to Spanish Tax — overview of all taxes affecting expats in Spain
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
CostaLuz Lawyers regularly advises inbound workers on applying for the Beckham Law.
Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — specialist in Spanish tax for inbound workers & expats — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.