Beckham Law Spain

Special Tax Regime · Expats · Spain

Beckham Law Spain:
Pay 24% Tax as an Expat.

A flat rate instead of progressive IRPF — for up to 6 years.

The Beckham Law (Ley Beckham) is a special tax regime that allows certain expats moving to Spain to pay a flat 24% income tax rate on Spanish-source income instead of progressive IRPF rates. A dedicated specialist assesses your eligibility — free of charge.

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24%Flat income tax rate
6 yearsMaximum duration
FreeEligibility assessment
1Dedicated specialist for you
What is it

What is the Beckham Law
and how does it work?

The Beckham Law — officially Régimen Especial de Trabajadores Desplazados (RETD) — is a special tax regime introduced in Spain in 2004. It was originally created to attract international talent, and has been significantly reformed in recent years.

Under the regime, qualifying expats who move to Spain pay a flat 24% income tax rate on their Spanish-source income up to €600,000 per year, instead of the standard progressive IRPF rates which can reach 47%.

The regime applies for the year of arrival and the following 5 years — up to 6 tax years in total. It is optional: you must actively apply for it within 6 months of registering with Social Security.

Standard IRPF vs Beckham Law
Up to €12,450
19% 24%
€12,451 – €60,000
24–30% 24%
€60,001 – €300,000
37–45% 24%
Over €300,000
47% 24–47%
Standard IRPF (approximate) Beckham Law

Who qualifies

Do I qualify for
the Beckham Law in Spain?

The requirements are specific. All of the following must apply. Not sure? We assess your situation for free.

You have not been a Spanish tax resident in the previous 5 years — you must not have lived in Spain long enough to be considered a tax resident in any of the 5 years before your move.

You have moved to Spain for a qualifying reason — this includes an employment contract with a Spanish company, being posted to Spain by a foreign employer, being a director of a Spanish company, or being a remote worker under the Digital Nomad Visa.

You apply within the deadline — you must submit your application (Modelo 149) within 6 months of your Social Security registration date. Missing this deadline means losing the right to the regime.

Your income is not exempt under another regime — certain types of income and specific situations may disqualify you. Your dedicated specialist will confirm whether any exceptions apply to you.


How we do it

From eligibility check to
approved regime — fully remote.

The Beckham Law application requires careful preparation and must be submitted before a strict deadline. Getting it wrong — or missing the window — means losing access to the regime entirely. Your dedicated specialist handles every step.

Price on consultation

We assess your eligibility for free. If you qualify, we provide a fixed price before starting any work.

01

Free eligibility assessment

We review your situation — residency history, reason for moving to Spain, employment type — and confirm whether you qualify for the regime.

02

We contact you for documentation

Your specialist requests exactly what the Tax Agency requires — employment contract, Social Security registration date, NIE and residency documents.

03

We prepare and file Modelo 149

We prepare and submit your application to the AEAT before the 6-month deadline. Precision matters — we make sure every detail is correct.

04

Regime confirmed

Once approved, you file your annual tax return under Modelo 151 — a simplified form for Beckham Law taxpayers. We handle this too.

Free eligibility check · Price on consultation · Dedicated specialist

Think you might qualify for the Beckham Law?

Get in touch — your specialist assesses your eligibility for free and handles the full application if you qualify. Don’t miss the 6-month deadline.


FAQ

Common questions about
the Beckham Law in Spain

Yes — since the 2023 reform, autónomos who move to Spain under the Digital Nomad Visa or as remote workers with a foreign employer can access the Beckham Law regime. This was not possible under the original 2004 rules. We assess whether your specific situation qualifies.
You must submit Modelo 149 within 6 months of your Social Security registration date. This deadline is strict — missing it means you cannot access the regime. If you have recently moved to Spain, contact us as soon as possible.
No — the Beckham Law applies to Spanish-source income. Foreign-source income (from clients or employers outside Spain) is generally exempt from Spanish tax under the regime, up to certain limits. The exact treatment depends on your specific income sources — your specialist will explain what applies to you.
The regime applies for the tax year of your arrival in Spain plus the following 5 years — a maximum of 6 tax years in total. After that, you become a standard Spanish tax resident subject to progressive IRPF rates.

Pay 24% tax in Spain —
if you qualify.

Free eligibility check — your dedicated specialist confirms whether you qualify and handles the full application before the 6-month deadline.