(Updated for 2026)

Understanding the Beckham Law: A Guide for International Residents

What is the Beckham Law?

Spain's Beckham Law — formally the Régimen Especial para Trabajadores Desplazados, under Article 93 of the Spanish Income Tax Act — is one of the most valuable tax regimes available to foreigners relocating to Spain.

The name comes from David Beckham, who benefited from an early version of the regime when he moved to Real Madrid in 2003. Today it applies to a much broader group: remote workers, entrepreneurs, startup executives, highly qualified professionals, and investors.

The core benefit is straightforward. When you become a Spanish tax resident, Spain normally taxes you on your worldwide income. Under Beckham Law, you are instead taxed only on your Spanish-sourced income — at a flat rate of 24%, rather than the standard progressive rates that reach 47%. The regime applies for six tax years: the year you become resident, plus the following five.

Think of it this way: you are living in Spain and legally resident here, but for tax purposes you are treated more like a non-resident who simply earns income in Spain. That distinction is what makes the savings so significant.

Who can apply?

The regime is available to foreign individuals who meet specific professional and residency requirements.

The key criteria are:

You must not have been a Spanish tax resident in the five years before your move. If you have lived in Spain recently, you will not qualify.

You must move to Spain for a qualifying professional reason. There must be a clear link between your relocation and the start of your work activity in Spain.

The main qualifying scenarios are:

• An employee relocating under a Spanish employment contract
• A remote worker employed by a foreign company (the most common route for Digital Nomad Visa holders)
• A director or administrator of a Spanish company — provided your shareholding is below 25% if the company is a patrimonial entity
• An entrepreneur with an ENISA-certified innovative startup
• A highly qualified professional working in R&D or with a recognised startup

You must not operate through a Permanent Establishment in Spain. This is a critical point for freelancers and self-employed individuals. A permanent establishment means a fixed, ongoing business presence — an office, employees, or directly providing services to clients from Spain. Working from home or a co-working space under a foreign employment contract does not typically constitute a PE. But if you are self-employed and invoicing clients directly — Spanish or foreign — you are at real risk of being disqualified. This is one of the most common errors we see, and one of the most costly.

The tax rates in detail

Employment income

All employment income is taxed in Spain under Beckham Law — regardless of where it is earned or where your employer is based.

The rate is:

• 24% on income up to €600,000
• 47% on anything above €600,000

Investment income from Spanish sources

Dividends, interest, and capital gains arising in Spain are taxed on a progressive scale:

• Up to €6,000: 19%
• €6,001 – €50,000: 21%
• €50,001 – €200,000: 23%
• €200,001 – €300,000: 27%
• Over €300,000: 30%

What is exempt

This is where Beckham Law becomes particularly valuable for those with international assets:

• Foreign investment income is not taxed in Spain
• No obligation to file Modelo 720 (the foreign asset declaration)
• No Spanish Wealth Tax on assets held abroad
• No requirement to declare global income or worldwide investments

For clients with significant portfolios, pensions, or real estate outside Spain, these exemptions can be worth considerably more than the headline income tax saving.

What you cannot do under Beckham Law

The regime also comes with restrictions worth understanding before you apply:

• You cannot deduct pension contributions
• You cannot claim family deductions
• You cannot apply the foreign-earned income exemption under Article 7p
• Severance payments and maternity/paternity benefits are fully taxable
• Spain will not issue you a tax residency certificate for the purposes of applying double tax treaties — which can affect how you are treated in other jurisdictions

Including your family

Your spouse and dependent children under 25 (or of any age if disabled) can also benefit from the regime, provided:

• They move to Spain with you or after you
• They have not been Spanish tax residents in the past five years
• Their income is lower than yours (the principal applicant's)

Each family member must file their own Modelo 149 within six months of relocating, or within six months of the principal applicant's timeline — whichever is later.

If the principal applicant loses access to the regime, all family members lose it too. Family members can also lose the benefit individually if their income exceeds the main applicant's or they fail to meet the residency criteria.

How to apply — step by step

Step 1 — Arrive in Spain and establish tax residency (this means spending more than 183 days in Spain in a calendar year).

Step 2 — Register with Spanish Social Security, or present a valid A1 certificate if you are covered by a foreign social security system.

Step 3 — File Modelo 149 within six months of your Social Security registration date. This is the application for the Beckham Law regime, and the deadline is absolute. Miss it and you lose access to the regime for your entire first years of residence — there is no way to apply retrospectively.

Documents you will need:

• Employment contract or letter of appointment
• Proof of your start date and the link between your relocation and your work activity (e.g. an assignment letter)
• Spanish residency permit (where applicable)
• Social Security certificate or A1 form
• For entrepreneurs: ENISA certificate confirming innovative activity
• For highly qualified professionals: qualifications confirming your specialist background
• For company directors: documentation confirming the company is not patrimonial (if your shareholding exceeds 25%)

Once submitted, the tax authorities have 10 working days to approve the application or request further information — though in practice this timeline is rarely met.

Filing your taxes under Beckham Law

Once accepted into the regime, you file Modelo 151 each year instead of the standard Modelo 100. You report only Spanish-sourced income and all employment income. Capital gains and dividends from Spanish investments are included.

Returns are filed electronically and are typically due by 30 June each year for the previous year's income.

How to lose the Beckham regime

The regime can be lost — and if it is, the consequences are significant. You will be removed from the regime if:

• You fail to file Modelo 149 on time (loss before it even begins)
• You start receiving income through a permanent establishment in Spain — for example by becoming self-employed or starting a business that operates locally
• You become unemployed for a prolonged period without taking a qualifying new role
• You voluntarily renounce the regime (this can only be done once, via Modelo 149

You must notify the Spanish Tax Agency within one month of becoming aware that you no longer meet the eligibility criteria.

A few things worth knowing

Crypto and NFTs — Income from crypto assets may be taxable in Spain if the private keys or custody arrangements are held here. This is an evolving area and worth taking specific advice on if it is relevant to your situation.

International employment contracts — Your contract should clearly set out the location where duties are performed and how your remuneration is structured. This can affect how the regime applies and how you are treated in your home country.

Planning for the end of the regime — Beckham Law lasts six years. What happens after is a planning question that is worth addressing well before year six arrives — particularly for those with significant foreign assets, who will face Spanish Wealth Tax on their worldwide position once the regime ends.

Self-employment and Spanish clients — If you are planning to become self-employed, open a business in Spain, or derive significant income from Spanish passive sources, the Beckham Law may not be the right framework for you. Regular Spanish tax residency — with all its deductions and treaty access — can sometimes be more advantageous depending on your situation.

How SamirLaw can help

The Beckham Law is valuable — but only if you apply correctly, on time, and with a clear understanding of how it interacts with your specific income structure and international situation.

At SamirLaw we handle the full process:

• Eligibility assessment based on your individual profile
• Advice on how your income and employment structure interacts with the regime
• Preparation and filing of Modelo 149 and annual Modelo 151
• Family inclusion planning
• Integration with your visa application and Social Security registration
• Long-term planning for what comes after the regime ends

Ready to find out if you qualify?

The information contained in this guide is provided for general informational purposes only and does not constitute legal or tax advice. While we have taken care to ensure the accuracy of the content at the time of publication, tax laws and regulations are subject to change and individual circumstances vary significantly. We strongly recommend seeking qualified legal and tax advice before making any decisions.  For advice tailored to your individual circumstances, please contact us directly.

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