The Beckham Law (Art. 93 LIRPF) allows qualifying professionals relocating to Spain to pay a flat 24% tax rate instead of up to 47%. Save up to €100,000+ over the 6-year period.
La Ley Beckham permite tributar al 24% fijo sobre rendimientos del trabajo durante el año de llegada y los 5 siguientes. Asesoramiento experto desde la verificación de elegibilidad hasta la solicitud ante la AEAT.
The Beckham Law is Spain's special tax regime for inbound workers (Régimen Especial de Trabajadores Desplazados, Art. 93 LIRPF). It allows qualifying individuals who relocate to Spain to be taxed as non-residents for the year of arrival plus the following 5 tax years — a total of up to 6 years.
Under this regime, you pay a flat 24% tax on employment income (up to €600,000), compared to Spain's standard progressive rates that go up to 47%. Foreign-source dividends, interest, and capital gains (except from Spanish sources) are exempt from taxation.
Since the 2023 Startup Law reform (Ley 28/2022), the regime has been expanded to include company directors, entrepreneurs, digital nomads, and highly qualified professionals working for startups.
Progressive rates on worldwide income:
*Only Spanish-source assets are subject to wealth tax
To qualify for the Beckham Law, you must meet ALL of the following conditions:
You must not have been a Spanish tax resident during the 5 tax years prior to your relocation (previously 10 years, reduced by Startup Law).
Your move to Spain must be motivated by an employment contract, a director position, entrepreneurial activity, or highly qualified professional work.
The work must be performed for a Spanish company or a permanent establishment in Spain. Remote work for a foreign employer may also qualify under the Startup Law.
The work must be performed primarily in Spanish territory. Income from work outside Spain should not exceed 15% of total employment income.
You must file the application (Modelo 149) within 6 months of registering with Spanish Social Security or the start date stated in your work visa.
Income must not be obtained through a permanent establishment in a territory classified as a tax haven by Spanish regulations.
See how much you could save with the Beckham Law based on your annual salary:
| Annual Salary | Standard IRPF | Beckham (24%) | Annual Saving | 6-Year Saving |
|---|---|---|---|---|
| €60,000 | €15,490 | €14,400 | €1,090 | €6,540 |
| €80,000 | €24,490 | €19,200 | €5,290 | €31,740 |
| €120,000 | €42,490 | €28,800 | €13,690 | €82,140 |
| €200,000 | €78,490 | €48,000 | €30,490 | €182,940 |
| €300,000 | €123,490 | €72,000 | €51,490 | €308,940 |
| €500,000 | €213,490 | €120,000 | €93,490 | €560,940 |
*Approximate calculations based on 2026 IRPF rates (national + regional average). Actual savings depend on individual circumstances, deductions, and regional rates. Foreign dividends and capital gains are exempt under Beckham Law.
From eligibility check to ongoing compliance, we handle your Beckham Law application end-to-end.
60-min consultation to verify you meet all requirements and estimate your tax savings.
We prepare all required documents: Modelo 149, NIE, Social Security registration, and supporting evidence.
We file the application with the Spanish Tax Agency and handle any queries or additional requests.
Annual IRPF filing (Modelo 151), ongoing tax planning, and compliance monitoring for 6 years.
Since the 2023 Startup Law reform, self-employed individuals (autónomos) can qualify under certain conditions. Specifically, if you perform an entrepreneurial activity in Spain, provide highly qualified professional services to startup companies, or carry out training/research activities. However, traditional freelancers working for foreign clients may not qualify. We analyze each case individually.
This is one of the biggest advantages: under the Beckham Law, you are taxed as a non-resident, meaning foreign-source income (dividends, interest, capital gains from non-Spanish assets) is generally exempt from Spanish taxation. Only Spanish-source investment income is taxed at the savings base rates (19-28%).
Yes, since the Startup Law reform, the regime can be extended to your spouse and children under 25 (or any age if disabled) who relocate with you, provided they meet certain conditions. This can result in significant additional tax savings for the family unit.
Under the Beckham regime, you are only subject to Wealth Tax on assets located in Spain (not worldwide assets). This means foreign real estate, bank accounts, and investments are excluded from the Spanish wealth tax base — a significant advantage for high-net-worth individuals.
You must file Modelo 149 within 6 months from the date of registration with Spanish Social Security (for employees) or from the start date on your work/residence permit. Missing this deadline means losing the opportunity permanently. We recommend starting the process before your arrival in Spain.
Yes. Under the Beckham regime, you file the Modelo 151 (instead of the standard Modelo 100) annually. You are exempt from filing Modelo 720 (foreign asset declaration) while under the regime. We handle all annual compliance as part of our service.
Under the Special Impatriate Regime you must file Form 151 — not Form 100 — by 30 June 2026. We review your complete situation and file it correctly on your behalf.
We also advise on the Art. 7.p exemption and dual-residency situations.
Every situation is different. Explore our in-depth guides for the most common Beckham Law scenarios.
Remote workers relocating to Spain. Startup Law 2023 rules, 20% income cap, Digital Nomad Visa.
Freelancers y trabajadores por cuenta propia. Las 3 vías de acceso: emprendedor, startup, I+D.
Step-by-step application guide. 6-month deadline, required documents, common errors to avoid.
Extend benefits to spouse and children under 25. Income conditions, filing process, family savings.
Last updated: March 2026
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