What is the Beckham Law?

The Beckham Law (officially Régimen Especial de Impatriados or Ley Beckham) is a special tax regime in Spain that allows qualifying newcomers to pay a flat 24% income tax rate instead of the progressive Spanish tax rates that can reach up to 47%.

The nickname comes from footballer David Beckham, who famously benefited from this regime when he joined Real Madrid in 2003. While the law has evolved since then, it remains one of Europe's most attractive tax incentives for skilled professionals and entrepreneurs relocating to Spain.

Our Beckham Law guide goes through the conditions, the deadlines and the filing steps in more detail.

Who Qualifies: The 5-Year Non-Residency Rule

Open larger

To use the Beckham regime, you must meet the conditions in the AEAT instructions:

Five preceding tax periods: you must not have been a Spanish tax resident in any of the five tax periods before the year of your move.
A qualifying reason for moving: employment, becoming a company director, recognised entrepreneurial activity or another qualifying activity under article 93.
Permitted activity: ordinary freelance activity is not itself a qualifying basis. The law has specific exceptions for recognised entrepreneurship and certain highly qualified professional activities.
Principal applicant deadline: submit Modelo 149 within six months of the activity-start date shown in Spanish Social Security registration, a document maintaining home-country coverage, or the applicable start-of-activity evidence if registration is not compulsory. Family applicants have a separate deadline rule.

Qualifying Work and Your Residency Permit

A permit type does not automatically qualify you for the tax regime. The underlying work or entrepreneurial activity and the remaining tax conditions must match:

Digital Nomad residency permit: remote employment under an employment contract can qualify; ordinary freelancing alone does not.
Startup residency permit: recognised entrepreneurial activity under article 70 of Ley 14/2013 with a favourable ENISA report can provide a basis.
EU Blue Card, national HQP or intra-company transfer: assess the qualifying employment and its connection with the move.
Non-Lucrative residency permit: the permit itself provides no qualifying work basis.

Family members may have a separate basis and filing window under the AEAT rules.

The 24% Flat Rate vs Progressive Spanish Tax

Here's where the Beckham Law really shines. Compare the tax you'd pay:

Estimate whether Beckham Law is worth it

Compare the 24% special regime with a rough regular IRPF estimate and see where the saving becomes material.

Open Beckham calculator

Tax Rate Comparison

Beckham Law Rate:

24% on income up to €600,000/year
47% on income above €600,000/year

Regular Spanish Tax Rates (2026):

19% on €0 - €12,450
24% on €12,451 - €20,200
30% on €20,201 - €35,200
37% on €35,201 - €60,000
45% on €60,001 - €300,000
47% on €300,000+

Example: On €100,000 annual income:

Beckham Law: €24,000 tax
Regular rates: ~€35,900 tax
Savings: ~€11,900/year

Our Beckham Law calculator runs the same comparison for your own income figure.

Which Income Types Are Covered?

Understanding what's covered is crucial for tax planning:

Employment and Qualifying Activity Income

Employment income, including salary from a foreign employer, is generally treated as Spanish-source during the regime.
Income from recognised entrepreneurial activity and the specific highly qualified professional activities permitted by article 93 follows the special rules.
Qualifying company-director remuneration is covered.

The 24% rate applies up to €600,000; the excess is taxed at 47%. Ordinary freelance income is not a general route into the regime, and savings income follows a separate scale.

Foreign Income (Exempt from Spanish Tax)

Dividends from foreign companies
Interest from foreign bank accounts
Rental income from foreign properties
Capital gains from foreign assets

Important: These examples concern foreign passive income. They do not exempt salary from a foreign employer: employment income during the regime is generally treated as Spanish-source. The source and classification of each income item still matter.

How to Apply: Form 149 and Deadlines

The application process requires attention to detail and timing:

Step-by-Step Process

Obtain your tax ID and prepare activity-start evidence — Spanish Social Security registration, proof of continued home-country coverage or the applicable document where registration is not compulsory.
Upload the supporting documents to AEAT first — include their registration number in Modelo 149.
Submit Modelo 149 within six months — counted from the documented activity-start date under the principal-applicant rule, not the TIE issue date. Check the separate family rule where relevant.
Receive the tax-regime certificate — AEAT specifies ten working days if the application and documents support the option.
File annual returns on Modelo 151 while the regime applies.

Use the current Modelo 149 instructions for the relevant evidence and deadline. Which of the four routes into article 93 applies to you, and when your 6-month window closes, is worked through on our eligibility check.

Required Documents

Completed Modelo 149 form
Copy of NIE (foreigner identification number)
Employment contract or business registration
Spanish Social Security registration, proof of continued home-country coverage or applicable evidence of the activity-start date
Certificate of non-residency for prior 5 years (recommended)

Duration: 6 Years of Tax Benefits

The regime applies during the tax year in which you acquire Spanish tax residence and the five following tax years, provided its conditions continue to be met.

The year of arrival and the year of acquiring tax residence are not always the same. After the final year, ordinary Spanish tax rules apply. Plan the transition if you have foreign assets or income.

Common Mistakes to Avoid

Don't let these errors cost you the tax benefits:

Missing the 6-month deadline — The deadline is strict; late applications are rejected
Previous Spanish tax residence — Test the five tax periods before the year of the move, not a day-by-day five-year window
Not understanding covered income — Some income types still face regular taxation
Assuming automatic qualification — You must actively apply; it's not automatic
Counting from the TIE issue date — The six-month deadline runs from the applicable documented activity-start date

Pro tip: Work with a Spanish tax advisor (asesor fiscal) who has experience with the impatriate regime. The savings from proper planning far exceed the advisory costs.

The Beckham regime depends on your work or recognised entrepreneurial activity, not simply your permit label. We prepare and file the Digital Nomad residency permit or entrepreneur application with UGE and help you assemble the documents needed for the separate tax process.

Beckham Law Explained: How to Pay Just 24% Tax as a Newcomer to Spain