Since Spain's 2023 Startup Law, remote workers and digital nomads who relocate to Spain can access the Beckham Law regime — a flat 24% income tax rate for up to 6 years, regardless of how much you earn.
The 2023 Startup Law expanded the Beckham Law to explicitly include digital nomads and remote workers. To qualify, you must meet all of these conditions:
You work remotely for a company headquartered outside Spain, or provide services to foreign clients. This is the key change introduced by the Startup Law — previously, you needed a Spanish employer.
You must not have been a tax resident in Spain during the 5 tax years prior to your relocation. The Startup Law reduced this from 10 years to 5, making it easier for returning residents to qualify.
Under the remote worker provision, up to 20% of your total income can come from Spanish clients or companies. If you earn more from Spain, a different qualifying route may apply (Spanish employer relocation).
You must have legal right to work remotely in Spain. The Spanish Digital Nomad Visa (available since 2023) is the ideal vehicle, but other qualifying permits also work.
Spain's standard income tax (IRPF) is progressive up to 47%. Under the Beckham Law, you pay a flat 24% on income up to €600,000, and 47% only on income above that threshold.
| Annual Income | Standard IRPF | Beckham Law | Annual Saving |
|---|---|---|---|
| €50,000 | ~€14,800 (29.6%) | €12,000 (24%) | €2,800 |
| €80,000 | ~€27,600 (34.5%) | €19,200 (24%) | €8,400 |
| €120,000 | ~€46,800 (39%) | €28,800 (24%) | €18,000 |
| €200,000 | ~€86,000 (43%) | €48,000 (24%) | €38,000 |
* Estimates based on 2026 tax rates. Actual liability varies by personal circumstances. Figures do not include regional deductions or social security contributions.
The digital nomad provision has specific rules that differ from the standard Beckham Law route. Get these wrong and you may lose the benefit.
You must file Modelo 149 within 6 months of obtaining your Digital Nomad Visa or, if using another permit, within 6 months of your registration date. Missing this deadline means losing the regime permanently for that tax year. Learn about Modelo 149 →
Under the Beckham Law, only your Spanish-source income is subject to Spanish tax. Foreign income is not taxed in Spain — a significant advantage over standard IRPF, which taxes worldwide income.
Instead of the standard Modelo 100, you file Modelo 151 each year. You are also exempt from Modelo 720 (foreign asset declaration) while under the regime.
Your spouse and children under 25 who relocate with you may also benefit from the regime under the family extension rules. Learn about family extension →
No — unlike the original Beckham Law, the digital nomad route does not require a Spanish employer. You simply need to demonstrate that you work remotely for a foreign company or clients, and that no more than 20% of your income originates from Spain.
Yes, in many cases. Self-employed individuals (autónomos) who provide services primarily to foreign clients can qualify. However, the rules are more nuanced — the AEAT scrutinizes autónomo cases more carefully. Read our full guide for autónomos →
If you start working for a Spanish company or your Spanish-source income exceeds 20% of total income, you may lose the regime for subsequent years. You should notify the AEAT by filing Modelo 149 (renunciation) before the start of the next tax year. We monitor this for all our clients.
It is the most common route, but not the only one. EU/EEA nationals can register as residents without a visa. Non-EU nationals typically use the Digital Nomad Visa, though other work/residency permits may also qualify depending on your specific situation.
Book a 60-minute consultation. We'll assess your eligibility, explain the process, and give you a clear timeline and cost estimate.
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Last updated: March 2026
Owner: Estrategeos S.L. · CIF: B02715894 · Madrid, Spain · admin@estrategeos.com · https://beckhamtax.es
The information provided is for general informational purposes only and does not constitute personalized tax, legal, or financial advice. This site is governed by Spanish law.
Last updated: March 2026
Estrategeos S.L. · CIF: B02715894 · Madrid, Spain · admin@estrategeos.com
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