Beckham Law Spain — Complete Guide to the Special Tax Regime 2026

What Is the Beckham Law? (Article 93 LIRPF)

The Beckham Law — formally the Special Tax Regime for Inbound Workers (Régimen Especial de Trabajadores Desplazados) — is codified in Article 93 of Spain’s Personal Income Tax Law (Ley del IRPF). It was introduced in 2005 to attract international talent by offering a dramatically lower tax rate to individuals relocating to Spain.

Under the regime, qualifying individuals are treated as non-resident taxpayers (IRNR) for income tax purposes while physically living in Spain. This means they pay a flat rate on Spanish-sourced income and are generally exempt from declaring or paying tax on most foreign-sourced income — a structure unique in European tax law.

The regime was significantly reformed and expanded by Law 28/2022 (Ley de Fomento del Ecosistema de las Empresas Emergentes, commonly known as the Startups Act), which came into force on 1 January 2023. This reform broadened eligibility from primarily corporate employees to include remote workers, entrepreneurs, startup professionals, and their family members.

Who Can Apply for the Beckham Law in 2026?

To qualify, you must meet all of the following baseline requirements:

• You must not have been a Spanish tax resident in the five tax years immediately before your relocation to Spain
• Your relocation must be triggered by one of the five qualifying categories (see below)
• You must not earn income attributable to a permanent establishment in Spain (with an exception for entrepreneurs and startup professionals)

The 5 Eligible Categories (per Law 28/2022)

Since the Startups Act reform, the following categories of individuals can apply:

Category	Description
1. Employment contract	Employees relocating to Spain under a contract with a Spanish company, or posted to Spain by a foreign employer
2. Company directors	Directors or board members of a Spanish company, provided they hold less than 25% of the company’s share capital
3. Entrepreneurs	Individuals carrying out an entrepreneurial activity in Spain (innovative or of special economic interest)
4. Startup professionals	Highly qualified professionals providing services to startup companies (or engaged in training, research, or development)
5. Remote workers / DNV	Individuals working remotely for a foreign employer or company, including Digital Nomad Visa holders

The 2022 reform also extended eligibility to family members: your spouse and children under 25 (or any age if disabled) can apply for the regime independently, provided they relocate to Spain within the first year of your move and meet their own eligibility criteria.

Beckham Law Tax Rates vs Standard Spanish Tax

The core advantage of the Beckham Law is a dramatically lower and simpler tax rate on employment income:

Income Bracket	Beckham Law Rate	Standard IRPF Rate
Up to €12,450	24%	19%
€12,451 – €20,200	24%	24%
€20,201 – €35,200	24%	30%
€35,201 – €60,000	24%	37%
€60,001 – €300,000	24%	45%
€300,001 – €600,000	24%	47%
Above €600,000	47%	47%

Key point: The Beckham Law’s 24% flat rate applies to employment and professional income up to €600,000. Above that threshold, the rate rises to 47% — matching the standard top rate. For the vast majority of expat professionals, the flat 24% rate applies to their entire salary.

What Income Is Covered (and What Is Exempt)?

Under the Beckham Law, you are taxed under IRNR (non-resident income tax) rules despite being physically resident in Spain. This creates a unique income treatment:

Income Type	Tax Treatment
Spanish-sourced employment/professional income	Taxed at 24% (flat) up to €600k
Foreign-sourced dividends	Exempt
Foreign rental income	Exempt
Foreign capital gains	Exempt
Spanish-sourced savings income (dividends, interest)	19%–28% (standard savings rates)
Spanish-sourced capital gains (property, shares)	19%–28% (standard savings rates)

Important trade-offs: Under the Beckham Law you cannot apply personal deductions, family allowances, or double taxation treaty benefits. You also remain subject to Wealth Tax on worldwide assets (a point many applicants overlook). Careful planning is essential to determine whether the flat rate advantage outweighs the loss of these deductions.

Interactive Tax Savings Calculator

Enter your expected annual salary below to see how much you could save under the Beckham Law compared to standard Spanish income tax rates:

Note: This calculator provides an estimate for illustration purposes. Actual tax liability depends on your personal circumstances, applicable deductions, and regional surcharges. Consult a qualified tax adviser for personalised calculations.

How to Apply for the Beckham Law — Step by Step

The application process must be completed within 6 months of your registration with Spanish Social Security (or start of activity in Spain). Missing this deadline means losing the right to apply entirely — there are no extensions.

Timeline: From your Social Security registration date, you have exactly 6 calendar months to submit Modelo 149. We strongly recommend beginning the process within the first 2 months to allow time for document gathering and potential queries from the tax authority.

Duration and Renewal Rules

The Beckham Law applies for the tax year in which you become a Spanish tax resident plus the following 5 tax years — a total of 6 tax years. After this period:

• You automatically revert to the standard progressive IRPF rates (19%–47%)
• You cannot re-apply for the special regime for at least 5 tax years after it ends
• You will need to file using Modelo 100 (the standard income tax return) from the first year after the regime expires
• Exit planning should begin in Year 4 or 5 to prepare for the tax rate change

You can voluntarily renounce the regime before the 6 years are up (via Modelo 149), but this is irreversible — you cannot re-enter until the 5-year cooling-off period has passed.

Beckham Law + Digital Nomad Visa: A Powerful Combination

Since Law 28/2022, holders of Spain’s Digital Nomad Visa (DNV) can apply for the Beckham Law. This creates one of the most tax-efficient remote work arrangements in Europe:

• DNV provides legal residency to work remotely for foreign employers or your own foreign company
• Beckham Law provides the tax framework — 24% flat rate on Spanish-sourced professional income
• Foreign-sourced income remains largely exempt under IRNR rules (dividends, rental income, capital gains from abroad)
• Application sequence: Obtain your DNV first, then apply for the Beckham Law within 6 months of becoming tax resident in Spain

For a detailed breakdown of how this works in practice, see our dedicated article: Beckham Law for Digital Nomads →

Beckham Law for Company Directors

Company directors can benefit from the Beckham Law, but there is a critical ownership threshold: you must hold less than 25% of the company’s share capital. This rule applies to:

• Direct ownership of shares
• Indirect ownership through related entities or family members (spouse, ascendants, descendants)

If you are relocating to Spain to serve as a director or board member of a Spanish company (or the Spanish subsidiary of a foreign company), the Beckham Law can significantly reduce your personal tax burden. However, the 25% rule must be carefully structured before your relocation — exceeding the threshold even temporarily can disqualify your application.

Directors receiving both a salary and director’s fees should note that both are typically classified as employment income under the regime and taxed at the flat 24% rate.

Common Mistakes That Can Cost You the Beckham Law

2025 Landmark Ruling: Rental Expense Deductions Under Beckham Law

In a significant 2025 ruling, Spanish courts confirmed that Beckham Law beneficiaries can deduct certain rental expenses related to their relocation. This was previously a grey area in the legislation, and the ruling provides welcome clarity for expats renting property in Spain.

For a full analysis of this ruling and what it means for your tax planning, see our detailed article: Beckham Law Rental Expense Deduction: 2025 Ruling Explained →

Frequently Asked Questions

What is the Beckham Law in Spain?

The Beckham Law (Article 93 LIRPF) is a special tax regime that allows qualifying individuals relocating to Spain to pay a flat 24% income tax on Spanish-sourced employment income for up to 6 tax years, instead of progressive rates reaching 47%.

What is the tax rate under the Beckham Law?

The flat rate is 24% on employment and professional income up to €600,000. Income above €600,000 is taxed at 47%. Spanish-sourced savings income (dividends, interest, capital gains) is taxed at the standard rates of 19%–28%.

How long does the Beckham Law last?

The regime applies for the tax year you become a Spanish tax resident plus the following 5 tax years — a total of 6 tax years. After it expires, you revert to standard progressive rates and cannot re-apply for at least 5 years.

Can Digital Nomad Visa holders apply?

Yes. Since Law 28/2022 (the Startups Act), remote workers — including Digital Nomad Visa holders — are eligible, provided they meet all other requirements including the 5-year non-residency rule.

What is the deadline to apply?

You must submit Modelo 149 to the Agencia Tributaria within 6 months of your Social Security registration date. This deadline is strictly enforced with no extensions or exceptions.

Can my spouse also apply?

Yes. Under the 2023 reform, your spouse and children under 25 (or any age if disabled) can opt in independently, provided they relocate within the qualifying timeframe and meet their own eligibility criteria.

Does the Beckham Law affect my pension or Social Security?

No. Social Security contributions remain unchanged. However, plan for the tax treatment of pension income after the 6-year Beckham period ends.

Do I still have to pay Wealth Tax?

Yes. Beckham Law beneficiaries remain subject to Spanish Wealth Tax on worldwide assets. Regional variations apply — Andalucía currently offers a 100% Wealth Tax bonus for residents.

Can I own a Spanish company?

You can be a company director but must hold less than 25% of the share capital, including direct and indirect ownership through related entities or family members.

What happens if I miss the 6-month deadline?

You permanently lose the right to apply for this relocation period. The Agencia Tributaria enforces this strictly. You would need to leave Spain, spend 5 tax years as a non-resident, and relocate again to qualify.

Related Guides

• Your Guide to Spanish Tax
• Digital Nomad Visa Spain — Complete Guide 2026
• Immigration to Spain Guide
• NIE Spain Guide 2026
• Beckham Law for Digital Nomads →

This article provides general legal information and does not constitute legal advice. Spanish tax rules are subject to change, and individual circumstances vary. Always consult a qualified tax adviser before making decisions based on this content.