📅 Last Update: 31 January 2026
💰 24% flat tax for qualifying residents — save thousands on taxes for 5 years!Beckham Law Tax Regime Spain
Spain's preferential tax regime for new residents. Pay 24% flat tax instead of up to 47% progressive rates. Available for Digital Nomad, Startup Visa, and HQP holders.
Key facts about 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 Beckham Law?
The Beckham Law (Régimen Especial de Trabajadores Desplazados, LIRPF Art. 93) allows qualifying new Spanish tax residents to be taxed as non-residents for up to 6 years. This means a flat 24% tax rate on Spanish-source income instead of Spain's progressive rates (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 Beckham Law?
Three requirements must be met to qualify for the Beckham Law tax regime
Not a Spanish tax resident for the previous 5 years before arrival
Move to Spain has a causal connection to your visa/work (critical requirement!)
Do not receive income through a permanent establishment in Spain (with exceptions)
Digital Nomad (Employed)
Must have employment contract with foreign company that has Spanish presence or registers you locally
Learn moreDigital Nomad (Autónomo Profesional)
Self-employed freelancers issuing invoices directly are NOT eligible
Startup Visa (Emprendedores)
Must register as autónomo societario through your SL company — NOT as autónomo profesional
Learn moreHighly Qualified Professional
Your Spanish employer registers you in SEPE catalog of companies
SL Administrator (<25% ownership)
Common structure for EU citizens — receive salary as company administrator
Tax Comparison: Beckham vs Regular
See how much you can save with the Beckham Law flat rate
- €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 income, Beckham Law saves approximately €12,000-15,000 per year compared to regular taxation
Capital Gains Treatment
Critical difference: Spain vs Foreign assets
Capital gains from selling Spanish real estate 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), 30% (above €300,000)
Capital gains from assets outside Spain (foreign stocks, crypto, real estate abroad) are completely exempt from Spanish taxation under Beckham Law
No foreign asset declaration required
✅ Beckham Law beneficiaries are EXEMPT from filing Modelo 720
Under regular Spanish tax residency, you must declare all foreign assets worth over €50,000 (bank accounts, securities, real estate, crypto) via Modelo 720. This declaration has severe penalties for errors or late filing. Beckham Law eliminates this requirement — your foreign assets remain private and unreported to Spanish authorities.
How to Apply for Beckham Law
Step-by-step application process via Modelo 149
Get Digital Certificate
Obtain FNMT or ACCV digital certificate — required for online submission
Access Modelo 149
Go to Agencia Tributaria website and access Modelo 149 form
Fill the form
Enter personal data, visa information, and select the correct checkbox for your situation
Attach documents
Upload visa approval (resolución favorable), RETA registration, and Form 036 (if applicable)
Submit online
Sign with digital certificate and submit — no physical visit required
Wait for approval
Processing takes 1-3 months. You can check 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're an entrepreneur — you will lose Beckham Law eligibility forever
- Must start economic activity through an SL company (Sociedad Limitada)
- Register in RETA as autónomo societario, not autónomo profesional
- Causal connection is critical — your move must be linked to the qualifying visa/work
- If you were Spanish tax resident in the past 5 years, you cannot apply
- Application deadline: 6 months from starting Spanish economic activity
Frequently Asked Questions
Common questions about the Beckham Law tax regime
Can my family members also apply for Beckham Law?
What's the difference between autónomo societario and autónomo profesional?
I already have a foreign company. Can I use Beckham Law?
How is cryptocurrency taxed under Beckham Law?
What happens after 6 years?
Do I pay wealth tax under Beckham Law?
Legal Framework
Official sources and regulations governing the Beckham Law tax regime
The core legal provision establishing the special regime for displaced workers (Régimen Especial de Trabajadores Desplazados)
Read Article 93Official form and instructions for opting into the Beckham Law regime
Access Modelo 1492022 Startup Law that expanded Beckham Law eligibility to include 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. Personal relocation experience — he understands the journey.
- ✓1,500+ successful cases
- ✓99% approval rate
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