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The Beckham Law — officially known as the Special Tax Regime for Workers Posted to Spanish Territory (regulated under Article 93 of Spain’s Personal Income Tax Act) — allows qualifying foreign workers who move to Spain to be taxed as non-residents for up to 6 years. This means a flat 24% tax rate on Spanish-source income up to €600,000 per year, instead of the standard progressive rates that go up to 47%.
The result: significant tax savings for expats earning above average income, plus simplified reporting since foreign income is largely excluded from the Spanish tax base.
Who qualifies for the Beckham Law in Spain?
To apply, you must meet all of these conditions:
- You have not been a tax resident in Spain during the 5 years prior to your move
- You move to Spain as a result of an employment contract, a relocation by a foreign employer, or to take up a director position in a Spanish company (with a shareholding below 25%)
- You acquire Spanish tax residency due to the move
- Your income is primarily earned in Spain
2023 update: new categories added
Following reforms in Spain’s Startup Law (Ley de Startups), the following categories were added from 2023 onwards:
- Remote workers — people who move to Spain and work remotely for a foreign company (digital nomads)
- Entrepreneurs launching innovative business activity in Spain
- Highly qualified professionals in startups or strategic activities
- Researchers and educators at Spanish institutions
Key tax benefits of the Beckham Law
Flat 24% income tax rate
Instead of Spain’s progressive personal income tax rates (which range from 19% to 47%), you pay a flat 24% on Spanish-source income up to €600,000. Above that threshold, a 47% rate applies — but very few people earn that much.
No obligation to declare worldwide income
Under the standard Spanish tax regime, residents must declare all income from every country. Under the Beckham Law, foreign income is largely excluded — you only pay on Spanish-source earnings. This is a major benefit for people with foreign investments, rental properties, or business interests abroad.
Reduced wealth tax exposure
Beckham Law regime taxpayers are only subject to Spanish wealth tax on assets located in Spain — not on their global assets. This can represent very significant savings for high-net-worth individuals.
Duration: up to 6 years
The regime applies in the year you establish tax residency in Spain, plus the following 5 tax years — giving you up to 6 years of favorable treatment.
How to apply for the Beckham Law
The application must be submitted within 6 months of registering with Social Security or your first Spanish employment contract. The form to use is Modelo 149. Once approved, you’ll file your annual tax return using Modelo 151 (instead of the standard Modelo 100).
Missing the 6-month window means losing the right to apply — permanently.
Common mistakes when applying
- Applying too late (after the 6-month deadline)
- Not verifying the 5-year non-residency requirement properly
- Assuming it applies automatically without filing Modelo 149
- Ignoring how the regime interacts with Spain’s double taxation treaties
- Failing to plan the exit strategy for when the 6-year period ends
Frequently asked questions
Can a self-employed person (autónomo) use the Beckham Law?
Generally, self-employed income does not qualify under the traditional criteria. However, since 2023, entrepreneurs and digital nomads can access a similar regime under the Startup Law provisions, provided they meet the specific conditions set out by the Spanish Tax Agency (AEAT).
Does the Beckham Law apply to family members?
Yes, under the 2023 reform, the spouse and children under 25 who accompany the main applicant to Spain may also benefit from the regime, provided they have not been tax residents in Spain in the prior 5 years and their income is below that of the primary applicant.
What happens when the 6-year period ends?
When the Beckham Law period expires, you automatically transition to standard Spanish tax resident status. At that point, worldwide income becomes taxable at progressive rates. Proper tax planning before the transition can help minimize the impact.
Applying for the Beckham Law correctly requires precision and speed. At Capital Auditors & Consultants, we handle the full application process and make sure you don’t miss any deadlines. Contact our team today to find out if you qualify and how much you could save.
