Beckham Law Spain: Pay 24% Tax instead of 47%
Relocating to Spain for work? The Beckham Law lets you pay a flat 24% income tax rate — only on your Spanish income — for up to 6 years. We handle the full application in English.
What is the beckham law in spain?
The Beckham Law — officially the Special Tax Regime for Inbound Workers (Mod. 149) — is a tax incentive for foreign professionals relocating to Spain. Instead of paying progressive rates up to 47% on your worldwide income, you pay a flat 24% only on income earned in Spain. It applies for the year you move plus the following 5 tax years.
Named after footballer David Beckham, who was among the first to benefit when he joined Real Madrid in 2003, the law has since been extended to digital nomads, executives, and startup founders.
On income up to €600,000/year. Foreign income exempt from Spanish tax.
Who qualifies for the Beckham Law?
You must meet all of the following requirements to apply for the Special Tax Regime. Not sure if you tick all the boxes? Contact us — we’ll check for free.
- You haven´t been a Spanish tax resident in the last 5 years before relocating
- You're relocating due to an employment contract, a transfer within a multinational, or a Digital Nomad Visa.
- You apply within 6 months of registering with Spanish Social Security. Miss this deadline and the benefit is lost.
- You don't own more than 25% of the Spanish employing company (with exceptions for startup founders).
Key benefits of the Beckham Law
Flat 24% income tax rate
Only on your Spanish-sourced income, up to €600,000/year. Everything above is taxed at 47% — still better than the standard progressive scale for most earners.
6 years of tax benefits
The regime applies from the year you move to Spain and the following 5 tax years. That’s serious long-term savings — especially for high earners.
No Spanish tax on foreign income
The regime applies from the year you move to Spain and the following 5 tax years. That’s serious long-term savings — especially for high earners.
Your family benefits too
Your spouse and children under 25 can also apply for the same flat 24% regime — as long as they relocate to Spain with you.
Who qualifies for the Beckham Law?
The process has strict deadlines — most importantly, you must file Modelo 149 within 6 months of your Social Security registration. We handle the whole thing for you.
We review your situation (visa type, employment contract, previous residence) and confirm whether you qualify before doing anything else.
This starts the 6-month clock. The date of this registration is critical — missing the filing deadline means losing the benefit permanently.
We prepare and submit your application to Spain's Tax Agency — fully online, in English, with all supporting documentation handled for you.
Once approved, you pay a flat 24% — and file Modelo 151 each June instead of the standard income tax return. We take care of that too.
Ready to apply for the Beckham Law?
Our team handles the full process in English — from checking your eligibility to filing Modelo 149. No confusing Spanish forms, no unexpected steps.
Frequently asked questions about the Beckham Law
Yes — since the Startup Law of 2023, holders of Spain’s Digital Nomad Visa (International Telework Visa) are eligible, provided they are employees of a non-Spanish company. This was confirmed through court rulings in 2025.
Yes. Your spouse and dependent children under 25 can also apply for the same flat 24% rate, as long as they relocate to Spain with you and meet the other eligibility conditions.
Once the regime expires, you switch to standard Spanish tax residency — paying progressive rates (19–47%) on your worldwide income. We recommend planning your tax position before the 6-year window closes.
Only under specific conditions — mainly if your activity qualifies under Spain’s Startup Law as an entrepreneur or highly qualified professional. Standard freelancers generally do not qualify. Contact us and we’ll assess your specific situation.
Typically 2–4 weeks after filing Modelo 149, depending on the AEAT’s workload. We prepare and submit everything, then keep you updated until you receive confirmation.
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Once you’re under the Beckham regime, these services often come next.