📅 Last Update: 31 January 2026
💰 24% flat tax for qualifying new residents — for up to 6 yearsBeckham Law Tax Regime Spain
Spain taxes qualifying new residents at a flat 24% instead of progressive rates of up to 47%. Open to Digital Nomad, Startup Visa and HQP holders.
Key facts about the Beckham Law
24% flat rate (vs up to 47% regular)
5 + 1 years (year of move + 5 full years)
€600,000/year (excess taxed at 47%)
19-30% (foreign gains exempt)
What is the Beckham Law?
The Beckham Law (Régimen Especial de Trabajadores Desplazados, LIRPF Art. 93) lets qualifying new Spanish tax residents pay tax as non-residents for up to 6 years. Spanish-source income is taxed at a flat 24% instead of Spain's progressive rates of up to 47%.
- Employment income from Spanish companies
- Self-employment income (autónomo societario only)
- Director/administrator fees from Spanish companies
- Economic activity income from Spain
- Foreign dividends and interest
- Foreign rental income
- Capital gains from assets outside Spain
- Inheritance and gifts from abroad
Who can apply for the Beckham Law?
You must meet all three requirements to qualify
You were not a Spanish tax resident in the 5 years before arrival
Your move to Spain is linked to your visa or work — the causal connection most refusals turn on
You do not earn income through a permanent establishment in Spain (with some exceptions)
Digital Nomad (Employed)
You need an employment contract with a foreign company that has a Spanish presence or registers you locally
Learn moreDigital Nomad (Autónomo Profesional)
Self-employed freelancers who invoice clients directly are not eligible
Startup Visa (Emprendedores)
Register as autónomo societario through your SL company — not as autónomo profesional
Learn moreHighly Qualified Professional
Your Spanish employer registers you in the SEPE catalogue of companies
SL Administrator (<25% ownership)
A common structure for EU citizens — you receive a salary as company administrator
Beckham Law vs regular tax: the rates
How the 24% flat rate compares with the progressive IRPF scale
- €0 - €600,000 → 24%
- Above €600,000 → 47%
- €0 - €12,450 → 19%
- €12,450 - €20,200 → 24%
- €20,200 - €35,200 → 30%
- €35,200 - €60,000 → 37%
- €60,000 - €300,000 → 45%
- Above €300,000 → 47%
💡 Example: on €100,000 of income, the Beckham Law saves about €12,000-15,000 a year compared with regular taxation
How capital gains are taxed
Spanish assets are taxed; foreign assets are not
Gains from selling Spanish property or shares in Spanish companies are taxed at progressive rates: 19% (up to €6,000), 21% (€6,000-50,000), 23% (€50,000-200,000), 27% (€200,000-300,000) and 30% (above €300,000)
Gains on assets outside Spain — foreign stocks, crypto, property abroad — are exempt from Spanish tax under the Beckham Law
No foreign asset declaration required
✅ Beckham Law beneficiaries are exempt from filing Modelo 720
Regular Spanish tax residents must declare all foreign assets worth over €50,000 — bank accounts, securities, property, crypto — on Modelo 720. Penalties for errors or late filing are severe. Under the Beckham Law this duty does not apply: your foreign assets stay unreported to the Spanish tax authority.
How to apply for the Beckham Law
You apply online with Modelo 149 — here is each step
Get a digital certificate
You need an FNMT or ACCV digital certificate to file online
Open Modelo 149
Go to the Agencia Tributaria website and open the Modelo 149 form
Fill in the form
Enter your personal data and visa details, then tick the checkbox that matches your situation
Attach documents
Upload the visa approval (resolución favorable), your RETA registration and Form 036 if it applies
Submit online
Sign with your digital certificate and submit — no office visit needed
Wait for approval
Processing takes 1 to 3 months. You can check the status online
Casilla 54 — Actividad emprendedoraCasilla 43 — Trabajador por cuenta ajenaCasilla 43 — Trabajador por cuenta ajenaCasilla 45 — Administrador de entidad- Passport copy
- Visa/residence permit approval (resolución favorable)
- NIE certificate
- Social Security registration (alta in RETA)
- Form 036 with activity start date (for entrepreneurs)
- Employment contract (for employees)
- Do not register as autónomo profesional if you are an entrepreneur — you lose Beckham Law eligibility permanently
- You must run your business through an SL company (Sociedad Limitada)
- Register with RETA as autónomo societario, not autónomo profesional
- Your move must be linked to the qualifying visa or work — that causal connection is checked
- If you were a Spanish tax resident in the past 5 years, you cannot apply
- You must apply within 6 months of starting your Spanish economic activity
Frequently Asked Questions
Family members, autónomo types, crypto and what happens after year 6
Can my family members also apply for Beckham Law?
Yes — if they qualify on their own. Each family member must: 1) not have been a Spanish tax resident in the past 5 years, 2) have their own causal connection, such as an employment contract or business activity, 3) apply within 6 months of starting activity in Spain. Being a dependent family member is not enough — each person needs their own qualifying activity.
What's the difference between autónomo societario and autónomo profesional?
This distinction decides your eligibility:
- Autónomo societario: you own or manage a company (SL) and receive income as salary or administrator fees. Eligible for the Beckham Law.
- Autónomo profesional: you work independently and invoice clients directly, without a company. Not eligible.
If you are an entrepreneur, structure through an SL company and register as autónomo societario.
I already have a foreign company. Can I use Beckham Law?
Yes, but you need economic activity in Spain. Three options: 1) register a Spanish branch of your foreign company, 2) create a Spanish SL that contracts with your foreign company, 3) become an employee of your foreign company, with Spanish social security registration. What matters is genuine Spanish economic activity, properly registered.
How is cryptocurrency taxed under Beckham Law?
Gains on crypto you held before becoming a Spanish tax resident, or on exchanges and platforms outside Spain, are not taxed under the Beckham Law. Only gains from Spanish-based activity would be. General reporting duties still apply. For your specific holdings, talk to a tax advisor who specialises in crypto.
What happens after 6 years?
After the period ends (the year you arrive plus 5 full calendar years), you become a regular Spanish tax resident. That means: 1) progressive rates of up to 47%, 2) tax on your worldwide income, 3) the Modelo 720 filing duty, 4) possibly wealth tax. Many people plan for this transition well in advance.
Do I pay wealth tax under Beckham Law?
Only on Spanish assets — property and shares in Spanish companies. Foreign assets are exempt from Spanish wealth tax. Rates vary by region: Madrid gives a 100% exemption, while Catalonia charges up to 3.48% on high net worth.
Where these rules are written
The official sources behind everything stated above
The core provision that establishes the special regime for displaced workers (Régimen Especial de Trabajadores Desplazados)
Read Article 93The official form and instructions for opting into the Beckham Law regime
Access Modelo 149The 2022 Startup Law extended Beckham Law eligibility to entrepreneurs and digital nomads
Read Startup LawYour Expert
Denis Moskalets
Founder & Immigration Expert
Denis has helped 1,500+ professionals relocate to Spain since 2022. Ex-startup founder and CTO with 18+ years in software engineering. He moved to Spain himself and knows the process first-hand.
- ✓1,500+ successful cases
- ✓98% approval rate
- ✓Personal relocation experience
Related guides
Core pages for choosing the right Spanish residence route.