Spain's progressive income tax system can reach 47% for high earners. But if you're relocating to Spain for work, there's a legal way to pay a flat 24% for your first six years — on Spanish income only, with most foreign income exempt entirely.
It's called the Special Expatriate Tax Regime — or, as everyone knows it, the Beckham Law. Named after footballer David Beckham, who benefited from an early version when he joined Real Madrid in 2003, it has since become one of the most powerful tools for international professionals planning a move to Spain.
What is the Beckham Law?
The Beckham Law — officially the Régimen Especial de Impatriados — was introduced in 2005 to attract international talent and investment to Spain. Under normal Spanish tax rules, residents pay income tax on their worldwide income at progressive rates. The Beckham Law creates an exception: qualifying individuals are taxed as if they were non-residents, even though they live and work in Spain.
The result is a significantly lower and simpler tax bill — and for professionals with foreign income, investments, or assets, the savings can be substantial.
How long does it last?
The regime applies for six tax years in total: the year you arrive in Spain, plus the following five years. After that, you automatically switch to the standard Spanish IRPF system.
Key tax benefits
1. Flat 24% income tax rate
Instead of Spain's progressive rates — which climb from 19% to around 47% depending on income and region — Beckham Law beneficiaries pay a flat 24% on employment income up to €600,000. Income above that threshold is taxed at 47%, but that rate only kicks in well above where Spain's standard top rate begins.
2. Foreign income largely exempt
Under the standard system, Spanish tax residents declare and pay tax on income from anywhere in the world. Under the Beckham Law, only Spanish-sourced income is taxed. Income from foreign sources — dividends, rental income, capital gains, pensions — is generally outside the scope of Spanish tax for the duration of the regime.
3. Wealth tax limited to Spanish assets
Spain levies a wealth tax on assets above certain thresholds. Standard residents pay it on their worldwide wealth. Beckham Law beneficiaries pay it only on assets located in Spain. For individuals with international property, foreign brokerage accounts, or overseas business interests, this can mean a dramatically lower — or zero — wealth tax bill.
4. No Modelo 720 foreign asset declaration
Spain requires standard tax residents to declare foreign assets above €50,000 via the notoriously complex Modelo 720 form. Beckham Law beneficiaries are typically exempt from this requirement, removing a significant administrative burden.
Need your NIE before applying for the Beckham regime?
Your NIE number is required to file Modelo 149. NIEasy delivers it in a matter of days — fixed price, 99% online.
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Tax rates in 2026
| Income bracket | Beckham Law rate | Standard IRPF rate (approx.) |
|---|---|---|
| Up to €600,000 | 24% flat | 19% – 47% progressive |
| Above €600,000 | 47% | 47% (reached at much lower income) |
The standard Spanish top rate of ~47% applies from roughly €300,000 upward (varying by region). Under the Beckham Law, that rate doesn't apply until €600,000 — double the threshold.
Who qualifies?
To benefit from the regime in 2026, you must meet all of the following conditions:
1. Not a Spanish tax resident in the past 5 years
You must not have been a tax resident in Spain during any of the five calendar years immediately before your move. Previously the rule required 10 years of non-residency — the Startup Law reforms halved it to five, making the regime accessible to people who lived in Spain earlier in their career.
2. Move to Spain for qualifying work
The relocation must be linked to work. Qualifying situations include:
You have an employment contract with a company based in Spain and relocate to take up the role.
The most common case — covering tech workers, finance professionals, consultants, and executives.
Your foreign employer sends you to Spain to work for a Spanish entity or branch.
Common in multinational corporations. You can retain your original employment contract.
Spain's Startup Law expanded eligibility to include founders working in innovative companies and certain highly qualified professionals.
Eligibility in this category is more complex — consult a tax advisor to confirm your specific situation qualifies.
Directors can qualify provided they do not own 25% or more of the company's share capital.
If you hold a significant equity stake, separate advice is needed to determine eligibility.
3. Apply within 6 months
You must file Modelo 149 within six months of registering with Spanish Social Security or starting your employment in Spain. Missing this deadline means losing eligibility permanently — there is no appeal or extension.
Who cannot apply?
Despite the regime's broad appeal, several groups are excluded:
| Group | Why excluded |
|---|---|
| Freelancers / autónomos | Self-employment income does not constitute qualifying employment under the regime |
| Athletes & sports professionals | Specifically excluded by legislative amendment after the original Beckham era |
| Individuals with a permanent establishment in Spain | Running a business establishment in Spain disqualifies you from the non-resident treatment |
| Previous Spanish tax residents (within 5 years) | Must have been non-resident for all 5 years prior to the move |
| Directors owning ≥25% of company | Significant ownership stakes trigger exclusion — specific rules apply |
How to apply
Step 1 — Get your NIE number
Your NIE (Número de Identificación de Extranjero) is required before you can file any tax forms in Spain. This is the first administrative step for any foreigner moving to Spain. NIEasy can deliver your NIE in a matter of days, entirely online.
Step 2 — Register with Spanish Social Security
Your six-month application deadline starts from this date. Register as early as possible — before you start work if feasible.
Step 3 — File Modelo 149
Submit Form Modelo 149 to the Agencia Tributaria (Spanish Tax Agency). This is the official request to enter the Special Expatriate Tax Regime. Required documents typically include:
- Passport + NIE number
- Employment contract or transfer letter
- Social Security registration certificate
- Proof of relocation to Spain (rental contract, Empadronamiento)
- Certificate of tax non-residency in Spain for the prior 5 years
Step 4 — File annual tax returns as Modelo 151
Once approved, you file your annual income tax return using Modelo 151 instead of the standard Modelo 100. This simplified form reflects your status as a Beckham Law beneficiary. Approval typically takes a few weeks to several months depending on the tax authority's workload.
Need your NIE before applying for the Beckham regime?
Your NIE number is required to file Modelo 149. NIEasy delivers it in a matter of days — fixed price, 99% online.
- ✓ NIE + Residencia delivered online
- ✓ Lawyer books & attends the appointment
- ✓ No appointment stress — we handle it
Beckham Law vs standard Spanish tax
Here's a direct comparison of both systems:
| Feature | Beckham Lawspecial regime | Standard Spanish TaxIRPF system |
|---|---|---|
| Income tax rate | 24% flat (up to €600k) | Progressive 19%–47% |
| Tax base | Spanish-sourced income only | Worldwide income |
| Foreign income | ✓ Generally exempt | ✗ Fully taxable |
| Wealth tax | Spanish assets only | Worldwide assets |
| Modelo 720 (foreign assets) | ✓ Typically exempt | ✗ Must declare |
| Duration | 6 years | Permanent |
| Tax deductions | ✗ Limited | ✓ Full deductions |
| Eligibility | Employment / startup | Everyone |
The core trade-off is clear: the Beckham Law gives you a lower, simpler tax bill in exchange for fewer deductions and a time limit. For high earners with foreign income, it is almost always the better option for the first six years.
Family members
Recent reforms extended the Beckham Law to qualifying family members who move to Spain with the main applicant.
Who can join?
- Spouse or registered partner — can apply for the regime in their own right if they meet the residency and income conditions
- Dependent children — can benefit from the regime if they move to Spain with the applicant
Important timing rules
Family members must apply within the same initial eligibility period as the main applicant. Each member has their own tax treatment — they are not automatically covered by the primary applicant's approval. Filing must be coordinated carefully, ideally with the same tax advisor handling the primary application.
Real savings examples
The table below shows estimated annual savings at different income levels. Standard tax figures are approximate and vary by region — Madrid and some other regions have reduced rates.
| Annual income | Beckham Law tax | Standard IRPF tax | Annual saving |
|---|---|---|---|
| €100,000 | €24,000 | ~€37,000 | ~€13,000 |
| €150,000 | €36,000 | ~€60,000 | ~€24,000 |
| €250,000 | €60,000 | ~€105,000 | ~€45,000 |
| €500,000 | €120,000 | ~€220,000 | ~€100,000 |
Over the full six-year period, the cumulative savings are significant:
- At €100k/year: ~€78,000 total saved over 6 years
- At €250k/year: ~€270,000 total saved over 6 years
- At €500k/year: ~€600,000 total saved over 6 years
Pros & cons
Advantages
- 24% flat rate vs up to 47% standard rate
- Foreign income generally exempt
- Wealth tax limited to Spanish assets only
- No Modelo 720 foreign asset declaration
- Simplified, predictable tax filings
- Spouses and children can join the regime
- Six full years of benefit
Limitations
- Limited income tax deductions available
- Strict employment-based eligibility
- Freelancers / autónomos generally excluded
- Temporary — reverts after 6 years
- Must apply within 6 months of arrival
- Athletes no longer eligible
FAQs
How long does the Beckham Law regime last?
Six years — the year you arrive in Spain plus the following five tax years. After that you automatically switch to the standard IRPF system.
Can digital nomads use the Beckham Law?
Sometimes. Remote workers with a qualifying employment contract with a Spanish company can be eligible. Pure freelancers invoicing as autónomo generally cannot. The key question is whether you have an employment relationship — not where you physically work.
Is foreign income taxed under the Beckham Law?
Generally no. Only Spanish-sourced employment income is subject to Spanish tax. Foreign dividends, rental income, capital gains, and pensions are typically exempt for the duration of the regime.
What happens after the 6 years are up?
You switch to the standard Spanish IRPF system. Your worldwide income becomes taxable in Spain, wealth tax applies to global assets, and you must file Modelo 720 for foreign assets. Many Beckham Law beneficiaries plan their exit or structuring strategy in advance of year six.
Can I apply if I worked in Spain briefly years ago?
Yes, provided you were not a Spanish tax resident during any of the five calendar years immediately before your current move. Short visits — as a tourist or on business — do not constitute tax residency and do not affect eligibility.
Do I need a NIE number to apply?
Yes. You cannot file Modelo 149 without a NIE number. Getting your NIE is the first administrative step when moving to Spain. NIEasy delivers your NIE, 99% entirely online.
What if I miss the 6-month application deadline?
You permanently lose eligibility. There is no appeal, extension, or retroactive application. The six-month window starts from your Social Security registration — not from your arrival date or contract start.
Where can I find official information?
The Spanish Tax Agency (Agencia Tributaria) publishes the official rules at sede.agenciatributaria.gob.es. Always confirm your specific situation with a qualified Spanish tax advisor.
- The Beckham Law lets qualifying professionals pay a flat 24% tax on Spanish income for six years, instead of up to 47% under the standard system.
- Foreign income, foreign assets, and Modelo 720 are generally outside scope — a major advantage for internationally mobile professionals.
- You must apply within 6 months of registering with Social Security. Missing the deadline means losing the benefit permanently.
- Your NIE number is required before you can file Modelo 149 — sort this first.
The Beckham Law is one of the most valuable tax benefits available to professionals moving to Spain. Given the strict deadlines and eligibility rules, the best time to talk to a tax advisor is before you move — not after.