Spain's Beckham Law: who qualifies for the flat tax rate, and is it worth it? 

Spain offers qualifying new residents a significantly reduced income tax rate for their first six years in the country. Officially known as the Régimen Especial para Trabajadores Desplazados and universally referred to as the Beckham Law — after footballer David Beckham, who was among the first to benefit when he joined Real Madrid in 2003 — the regime allows eligible individuals to pay a flat 24% income tax rate on Spanish-sourced income up to €600,000, rather than Spain's standard progressive rates of up to 47%.

The regime was significantly expanded by the Startups Act (Ley 28/2022), which came into force in January 2023 and opened eligibility to digital nomads, entrepreneurs, and highly qualified professionals for the first time. The tax guide for expats in Spain covers the broader tax landscape of which this regime is one part.

What the Beckham Law offers

Qualifying individuals are treated as non-residents for income tax purposes, even though they live and work in Spain full-time. The practical benefits are:

• Flat 24% tax rate on Spanish-sourced income up to €600,000 per year (income above that threshold is taxed at 47%)
• Foreign income generally exempt from Spanish tax — dividends, rental income, capital gains, and interest from outside Spain are not taxed in Spain for the duration of the regime
• Wealth tax on Spanish assets only — assets held abroad are not included in the wealth tax calculation, which can mean a significantly lower or zero wealth tax bill for those with international portfolios
• No Modelo 720 — the complex overseas asset declaration required of standard residents does not apply

 The regime applies for the tax year you become resident in Spain, plus the following five years — six years in total. There is no extension.

Who qualifies for the Beckham Law?

To be eligible you must not have been a Spanish tax resident in any of the five years before your move. You must also relocate to Spain for one of the following qualifying reasons:

Qualifying pathways

• Employment with a Spanish company — you have a job offer from a Spanish employer or are transferred from a foreign employer to work in Spain
• Remote work for a foreign employer — you work digitally for a company outside Spain, including via the Digital Nomad Visa; at least 85% of your income must come from outside Spain
• Company director — you take up a director position in a Spanish company, provided you do not own more than 25% of a company classified as an asset-holding entity (one whose main activity is managing assets rather than a genuine business)
• Entrepreneur — you carry out an entrepreneurial activity certified as innovative by ENISA or the relevant regional body under the Startups Act
• Highly qualified professional — you provide services to startups or carry out R&D activities, with at least 40% of your professional income from these activities
• Family members — the spouse or co-parent and children under 25 can also apply, provided they move to Spain within the same tax year or before the end of the first year the regime applies to the main applicant, and their combined income is lower than that of the main applicant

Who cannot apply

• Professional athletes and sports professionals — excluded by amendment shortly after the law was introduced, following controversy over high-earning footballers benefiting from a regime meant to attract skilled workers
• Standard freelancers (autónomos) working for Spanish clients, unless they qualify under the Startups Act categories above
• Directors who own more than 25% of an asset-holding company
• Anyone who was a Spanish tax resident in any of the five years before their move

What it saves — and when it is not worth it

The regime becomes advantageous at income levels of around €55,000 to €60,000 and above. Below €50,000, the standard progressive system — which allows personal and family deductions that the Beckham Law does not — may produce a lower total bill. Always calculate both scenarios before applying.

Sources: Agencia Tributaria (Article 93 LIRPF); standard IRPF progressive rates 2025–2026. Standard regime figures shown do not include personal or family deductions, which would lower the actual amount owed. Actual figures vary by autonomous community and personal circumstances.

The main trade-offs to be aware of: the flat rate comes with no personal or family deductions; beneficiaries cannot access Spain's double taxation treaties in the standard way; and when the six years end, you transition to the standard system — which can mean a significantly higher tax bill if not planned for carefully.

How to apply for the Beckham Law

The application window is strict — miss it and you lose the regime permanently for the year you arrive.

Before you start

You need a NIE number before you can apply. Once you start work, your employer registers you with Social Security — this date starts your six-month application window (for entrepreneurs and the self-employed, the window starts from your own business registration date instead). Do not wait.

The application

Submit Modelo 149 to the Agencia Tributaria within six months of your Social Security registration, accompanied by your passport, NIE, employment contract or equivalent documentation, and Social Security number. Once approved — typically within one to three months — you receive a certificate to present to your employer, who then applies the 24% withholding rate. Each year, you file your annual return using Modelo 151 — a simplified return covering only Spanish-sourced income — rather than the standard Modelo 100. A gestor or abogado can manage the process on your behalf, which is advisable given the consequences of errors.

Frequently asked questions

Can I apply for the Beckham Law if I am self-employed or a digital nomad?

Standard freelancers (autónomos) working for Spanish clients cannot apply. However, since the 2023 Startups Act, Digital Nomad Visa holders working remotely for non-Spanish employers, certified entrepreneurs, and highly qualified professionals can now qualify. At least 85% of your income must come from outside Spain for the remote worker route.

Can my family also benefit from the Beckham Law?

Yes — since the 2023 reform, the spouse or co-parent and children under 25 can apply for the regime independently, provided they move to Spain within the same tax year as the main applicant or before the end of the first year the regime applies, and their combined taxable base is lower than that of the main applicant. Each family member must submit their own Modelo 149.

What happens when the Beckham Law's six years end? 

You transition automatically to the standard Spanish resident tax system, and your worldwide income becomes taxable at progressive rates. Planning this transition well in advance — particularly if you have accumulated foreign assets or income streams during the regime period — is important. Begin planning in year five.

Do I still have tax obligations in my home country?

Yes — the Beckham Law only affects your Spanish tax obligations. Your home country's requirements are entirely separate. US citizens must continue filing US federal returns regardless of their Spanish tax status; UK residents may have UK obligations running in parallel. Always take advice in both jurisdictions before applying.

Getting started

If you think you may qualify, apply for your NIE early and engage a qualified Spanish tax adviser before you register with Social Security — the six-month clock starts from that date. The moving to Spain checklist covers the broader administrative steps involved in relocating. Tax rules are complex and individual circumstances vary, so treat this as a starting point and confirm your position with a qualified Spanish tax professional before applying.