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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.
Everyone dreams of paying the taxman less. And the good news is that in Spain, this dream can come true with the so-called Beckham Law. Expats who fulfill the right conditions have a special dispensation to pay less tax in Spain, not just on income tax, but also on wealth tax.
In this article, we explain all you need to know about the Beckham Law to pay less tax in Spain.
Quick Answer — Beckham Law in Spain
The Beckham Law (Special Tax Regime for Impatriates) lets new Spanish tax residents pay a flat 24% income tax on Spanish-source income for 6 years, instead of progressive rates up to 47%. You must not have been a Spanish tax resident in the prior 5 years. It applies to employees, directors, and since 2023, to entrepreneurs and digital nomads too.
The Beckham Law in a Nutshell
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Usually when you move to work in Spain you become a tax resident and as such, subject to resident income tax rate. However, a special tax regime allows foreigners to choose to be liable for Spanish non-resident income tax laws instead.
Under this regime, you are taxed at a flat rate of 24% (the non-resident tax rate; 45% for annual income in excess of €600,000) instead of the 19% to 45% sliding scale for residents. Furthermore, you are liable for tax in Spain only on income obtained in Spain, not worldwide.
Did you know? The tax regime is known as the Beckham Law because David Beckham was the first to use it when he moved to Spain to play for Real Madrid football team.
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In normal circumstances, anyone who moves to Spain to work and/or spends more than 183 days a year in the country is considered tax resident. However, under the Beckham Law, you can choose to remain non-resident for tax purposes even though you spend over 183 days in the country a year.
Did you know? Costaluz Lawyers provide tax advice in Spain. Discover what our services include.
What are the conditions?
As you’d expect, the Beckham Law has certain qualifying requirements. These are:
- You must not have been tax resident in Spain for 10 tax periods (10 calendar years) prior to your employment placement.
- The placement in Spain is the result of an employment contract (or letter of assignment) – this condition does not apply to professional athletes. OR
- The placement in Spain is the result of becoming the administrator of a company. (Note that conditions apply to this aspect of the law such as you cannot own more than 25% of the company.)
- Income may not be earned through a permanent establishment located in Spanish territory.
Did you know? The Spanish government introduced the Beckham Law in 2004 to attract highly qualified foreigners to Spain.
Further tax benefits
Declaring yourself to be non-resident under the Beckham Law also helps you pay less tax in Spain in the following instances:
Capital gains tax
You will be liable for income tax on profit gained from the sale of assets (immovable such as property and movable, e.g. cars) and dividends located in Spain. But as a non-resident, you will not be liable for income tax in Spain on profit from capital gains abroad.
Did you know? Being non-resident for tax purposes in Spain does not free you from tax obligations in other countries. For example, if you work in Spain under the Beckham Law and sell a property in London, you would not be liable for capital gains tax in Spain, but you could be in the UK.
Wealth tax
This tax is only applied to assets and property located in Spain rather than your worldwide wealth. But again, the Beckham Law does not exempt you from tax obligations for wealth in other countries.
What’s the catch?
Before you opt to become non-resident under the Beckham Law and pay less tax in Spain, take professional advice. Let a tax advisor calculate your tax liability in Spain and other countries to work out if it’s financially profitable for you.
And best in mind that if you are non-tax resident in Spain, you cannot benefit from double taxation agreements.
Did you know? You can benefit from the Beckham Law for a maximum of six tax years in Spain. The tax year runs from January 1st January to December 31st.
How do you apply for the Beckham tax regime?
Once you know that your finances will benefit from becoming non-tax resident under this regime, you need to inform the Spanish tax authorities. To do this, you fill in application form 149 and present within six months of your company signing you up for Spanish social security. You also need to show your passport and job contract.
You must present annual tax returns using the non-resident form 151.
Did you know? Costaluz Lawyers offers comprehensive tax services in Spain to both residents and non-residents. Our expert team offers considered advice and services such as tax representation and filing of returns. Using these, you pay less tax in Spain and keep on the right side of the tax authorities.
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Frequently Asked Questions About the Beckham Law
Who qualifies for the Beckham Law in Spain?
You qualify if you move to Spain for work (employed or self-employed since 2023), haven’t been a Spanish tax resident in the prior 5 tax years, and register within 6 months of starting work in Spain. Company directors qualify if they hold less than 25% of shares.
How much tax do I save with the Beckham Law?
Instead of progressive rates (19%-47%), you pay a flat 24% on Spanish-source income up to EUR600,000 and 47% above that. Foreign income (except employment) is generally exempt. For someone earning EUR100,000, savings can exceed EUR10,000 per year.
Does the Beckham Law affect wealth and inheritance tax?
Under the regime, you are treated as a non-resident for wealth tax purposes — meaning you only pay on Spanish assets, not worldwide assets. However, you cannot apply regional tax benefits (e.g., Madrid’s wealth tax relief).
Can digital nomads use the Beckham Law?
Yes, since the 2023 Startup Law reform. Remote workers and freelancers moving to Spain can now apply, provided they work for non-Spanish companies or earn less than 25% of income from Spanish clients.
How do I apply for the Beckham Law?
File Model 149 with the Spanish Tax Agency (AEAT) within 6 months of your registration in Social Security or the start of your employment. A Spanish tax advisor should prepare and submit the application to avoid errors.
Want to Apply for the Beckham Law?
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For a complete overview of taxation in Spain, see our Your Guide to Spanish Tax.
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any decision.
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.
Related guide: our Spanish tax lawyer service for expats.
Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.
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