Beckham Law Spain 2026: Requirements, the 24% Flat Tax, Who Qualifies and How to Apply

The Beckham law is Spain's special tax regime for people who move to Spain for work. Instead of paying progressive income tax of up to 47 percent or more on worldwide income, qualifying newcomers pay a flat 24 percent on Spanish employment income up to €600,000 and are largely exempt from Spanish tax on foreign income for six years. Since 2023 the regime has been open to digital nomad visa holders and other remote workers, which has made it a key part of planning a move to Spain. This guide explains the requirements, the benefits, the limits, the application deadline and how it fits with the digital nomad visa.

Key takeaways

• You qualify if you move to Spain for a job, remote work, a startup or a directorship, and have not been a Spanish tax resident in the previous five years.
• Spanish employment and professional income is taxed at a flat 24 percent up to €600,000 and 47 percent above that.
• Most foreign-source income (dividends, interest, rental income from abroad) is outside Spanish tax, and wealth tax and the Modelo 720 declaration apply only to Spanish assets.
• The regime lasts for the year you become resident plus the following five years.
• You must apply within six months of registering with Spanish social security or starting your activity, and the choice is irrevocable.

Part 1: What the Beckham law is

The official name is the special tax regime for workers posted to Spanish territory (régimen especial para trabajadores desplazados). It was created in 2005 and became known as the Beckham law because David Beckham was among the first to use it when he joined Real Madrid. The regime lets you be a Spanish resident for immigration and residence purposes while being taxed largely as if you were a non-resident.

Part 2: Who qualifies in 2026

You must meet all of the following conditions.

1. No Spanish tax residency in the previous five years

You cannot have been a Spanish tax resident in any of the five tax years before the year you move. The requirement used to be ten years; it was reduced to five in 2023.

2. The move is for a qualifying reason

The relocation must be the result of one of these situations.

• An employment contract with a Spanish employer, or a posting to Spain by a foreign employer.
• Remote work for a foreign employer, including under the digital nomad visa, where the work is carried out from Spain using computer and telecommunication means.
• Appointment as a director of a Spanish company, provided that if the company is an asset-holding entity you own less than 25 percent.
• An entrepreneurial activity that is recognised as innovative by the Spanish authorities.
• Highly qualified professional work for startups, or research and development activity, where more than 40 percent of income comes from that activity.

3. No income through a permanent establishment in Spain

Self-employed professionals who simply invoice clients from Spain generally do not qualify unless they fall into the entrepreneur, highly qualified professional or director categories.

Your spouse and children under 25, or disabled children of any age, can also opt into the regime if they move with you and meet the residency conditions.

Part 3: What the regime gives you

• Spanish employment and professional income is taxed at a flat 24 percent on the first €600,000 per year and 47 percent above that, instead of the progressive scale that reaches 47 to 50 percent at much lower levels.
• Income earned abroad, with the exception of employment income, is not taxed in Spain. Dividends, interest, capital gains and rental income from outside Spain stay outside the Spanish return, although they may be taxed in the source country.
• Savings income from Spanish sources is taxed at 19 to 30 percent, the same as for residents.
• Wealth tax and the new solidarity tax on large fortunes apply only to assets located in Spain.
• You are exempt from the Modelo 720 declaration of foreign assets.
• You generally cannot claim a tax residency certificate under Spain's tax treaties, which matters for income from countries that tax non-residents at higher rates.

As an example, a remote worker earning €120,000 a year would pay roughly €28,800 under the Beckham law against roughly €45,000 or more under the ordinary scale, before deductions and regional differences.

Part 4: What it does not cover

• Foreign employment income is taxed in Spain at the flat rate, so a salary from a U.S. employer for work done in Spain is taxable.
• Spanish social security contributions are not reduced. Employees pay about 6.5 percent, and self-employed people pay a monthly contribution based on income.
• Deductions and allowances available to ordinary residents, such as the personal allowance, pension contributions and family deductions, are not available.
• The regime does not change U.S. tax obligations. Americans continue to file in the United States and use the foreign tax credit or the foreign earned income exclusion.

Part 5: How to apply

1. Register with Spanish social security or start the qualifying activity.
2. Within six months, file form 149 with the tax agency, attaching the employment contract, posting letter, digital nomad visa or company documents that prove the reason for the move.
3. Receive the tax agency's confirmation, which you give to your employer so that withholding is applied at 24 percent.
4. File your annual return on form 151 instead of the ordinary form 100.

The six-month deadline is strict. If you miss it, you are taxed as an ordinary resident for the whole period. The option is also irrevocable: once you opt in, you cannot switch back, although you can renounce the regime for future years.

Part 6: Beckham law and the digital nomad visa

The 2023 Startup Law extended the regime to remote workers who come to Spain under the digital nomad visa and work for foreign employers. Combined with the visa's three-year in-country permit, this makes Spain one of the most tax-efficient destinations in Europe for remote employees. The combination works best for employees of foreign companies and for founders; freelancers invoicing their own clients should check the entrepreneur or highly qualified professional routes before relying on it.

Summary

The Beckham law can cut Spanish income tax on employment income to a flat 24 percent and exclude most foreign income for six years. To qualify you must not have been a Spanish tax resident in the previous five years, your move must be for employment, remote work, a startup or a directorship, and you must apply within six months. Our Barcelona team and partner tax advisers review eligibility before you move, so that the visa route and the tax regime are planned together.

Photos: Américo Toledano / CC BY-SA 4.0 · CarlotaBGarcia18 / CC BY 4.0 (Wikimedia Commons)