Beckham Law (Special Tax Regime for Inbound Workers)

Named after footballer David Beckham, who was one of the first high-profile beneficiaries when he joined Real Madrid, this regime was reformed in 2023 to expand eligibility. Previously limited to employees, it now also covers entrepreneurs, highly qualified professionals working for startups, and Digital Nomad Visa holders. It is one of Spain’s most powerful tax-planning tools for incoming expats with high earnings.

Who Qualifies?

• You must not have been a Spanish tax resident in the 5 years prior to moving
• Your move must be connected to an employment contract, a company directorship, an entrepreneurial activity, or a highly qualified professional role
• Digital Nomad Visa holders now also qualify
• You must apply within 6 months of registering with Social Security or starting your activity in Spain

How It Works

Under the Beckham Law, you are taxed as a non-resident despite physically living in Spain. This means: (1) Spanish-source income is taxed at a flat 24% up to €600,000 (and 47% above that), (2) foreign-source income (except employment income) is not taxed in Spain, (3) you are exempt from Modelo 720 (foreign asset declaration), and (4) you are exempt from the Wealth Tax on assets outside Spain. The regime lasts for the year of arrival plus the following five tax years (six years total).

Key Facts About the Beckham Law

• Flat 24% on Spanish-source employment/professional income up to €600,000
• Foreign investment income, rental income, and capital gains are generally not taxed in Spain
• Exempt from Modelo 720 foreign asset declaration
• Exempt from Spanish Wealth Tax on overseas assets
• Duration: year of arrival + 5 following years (6 tax years total)
• Check double taxation treaty implications — some treaties may not fully apply under this regime
• The application is irrevocable once approved — choose carefully

Related Legal Terms

• IRPF (Personal Income Tax)
• Modelo 720 (Foreign Asset Declaration)
• Modelo 210 (Non-Resident Tax Return)
• IPREM (Public Income Indicator)
• Back to Legal Encyclopedia — A-Z Guide

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This entry is part of our Legal Encyclopedia for Expats in Spain. Browse the full A-Z guide for more terms.

For a complete overview of taxation in Spain, see our Your Guide to Spanish Tax.