The Beckham law is Spain’s special tax regime for people who move there for work, and it can cut your Spanish income tax to a flat 24% for six years. It is also the most misunderstood part of moving to Spain as a nomad, because holding a Spanish nomad visa does not automatically give it to you. This guide explains how the Beckham law works, who actually qualifies, how it fits with the visa, and when you are better off without it.
Last checked against official sources in October 2026.
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What the Beckham Law Is
The Beckham law is the common name for the special regime for workers, professionals, entrepreneurs and investors who move to Spain. It sits in Article 93 of Spain’s personal income tax law, according to the Agencia Tributaria, the Spanish tax authority.
Here is the core idea. You become a Spanish tax resident, but you choose to be taxed under the non-resident income tax rules instead of the normal resident system. That means Spain taxes mainly income that has a Spanish source, at a flat rate, rather than taxing your worldwide income on the progressive scale.
From 1 January 2023, the regime was extended to remote workers, entrepreneurs and qualified professionals. The Startups Act (Ley 28/2022) also cut the look-back period from ten years to five.
Beckham Law Rates and What Gets Taxed
According to Spanish tax advisers’ summaries of the rules, the regime works like this:
- Spanish-source employment income is taxed at 24% up to 600,000 euros a year, and at 47% on the excess.
- Foreign passive income, such as dividends and interest from foreign accounts, is generally outside Spanish income tax. Spanish-source investment income is taxed on a separate savings scale.
- You file a special annual return, Modelo 151, instead of the normal Modelo 100.
One point trips people up. Pay for work you perform while physically in Spain is generally treated as Spanish-source, so your salary is not “foreign income” just because the employer is abroad. Advisers differ on how to treat pay for days worked outside Spain, so get a written opinion if you travel a lot.
How the Beckham Law Compares With the Standard Resident Scale
Under the normal system, Spanish residents pay tax on worldwide income. The state scale alone runs from 9.5% to 24.5% (Agencia Tributaria), and each region adds its own scale on top. One Spanish adviser’s illustrative figures, covering income tax only and before deductions and social security, show the gap:
| Annual income | Beckham law (24%) | Standard resident scale (approx.) |
|---|---|---|
| 50,000 euros | 12,000 euros | about 12,400 euros |
| 100,000 euros | 24,000 euros | about 31,000 to 32,500 euros |
| 200,000 euros | 48,000 euros | about 78,000 to 79,000 euros |
The takeaway: at 50,000 euros the Beckham law barely moves the needle, and deductions can erase the difference. From roughly 100,000 euros upward, the savings get large.
Who Qualifies for the Beckham Law
The Agencia Tributaria’s instructions for Modelo 149 set out the conditions. You can opt in if you:
- Become a Spanish tax resident because of your move, and were not a Spanish resident in the five tax years before it.
- Move for a qualifying reason. For remote workers, that is work for a foreign employer, including under the international remote-work visa. Other routes cover employees of Spanish employers, company administrators, recognized entrepreneurs, and highly qualified professionals working for startups or in research and development.
- Earn no income attributable to a Spanish permanent establishment, with limited exceptions.
Spouses and children can opt in as associated taxpayers if they meet the conditions.
The Freelancer Problem
This is the biggest gap between the marketing and the rules. The official remote-work route is framed around employment with a foreign employer. One Spanish law firm states plainly that freelancers invoicing their own clients are generally excluded, and that having only foreign clients does not fix this. If you are self-employed, your realistic routes are the entrepreneur path with a favorable report from the state innovation agency ENISA, or working for a startup. Confirm your case with a Spanish tax adviser before you rely on the Beckham law.
How the Beckham Law Works With the Spanish Nomad Visa
The two are separate. The visa is an immigration permit. The Beckham law is a tax election you file with the tax authority. Holding the visa does not grant the regime, and the regime does not require you to hold the visa, although the visa can serve as your qualifying remote-work basis if you are an employee.
If you skip the election, you are taxed as a normal Spanish resident once you spend more than 183 days in Spain, which means worldwide income on the progressive scale. Our Spain digital nomad visa guide covers the visa itself, and Portugal vs Spain compares the tax outcomes side by side. The 183-day rule explainer shows how residency tests work more broadly.
Wealth Tax and Modelos 720 and 721
Here is where the Beckham law really earns its keep, and where the traps sit.
- Wealth tax. Under the regime you generally pay Spanish wealth tax only on assets located in Spain. Outside the regime, wealth tax can apply to your worldwide assets, depending on your region.
- Modelo 720 and 721. Residents with foreign assets above 50,000 euros, or crypto held on foreign platforms, must file informational returns. Spanish advisers say these are not required while you are inside the regime. The general penalty rules apply if you miss them once the regime ends.
- Year seven. The regime lasts the year you become resident plus the five following years. After that you switch automatically to the ordinary system, so worldwide income, wealth tax and the foreign asset filings all arrive at once. Plan for it from year four or five.
- Property. Beckham taxpayers owning Spanish property can face imputed income tax on it. Some advisers report that a recent tax tribunal ruling extends this to a main home, so check before you buy.
How to Apply: Modelo 149
The application is an option you exercise, and the deadline is strict.
- Get a Spanish tax ID (NIF) and make sure you are in the tax authority’s register of taxpayers.
- Register with Spanish Social Security or obtain the equivalent document showing your start date. The six-month clock runs from the activity start date shown there, not from your arrival date.
- Upload your supporting documents online through the Agencia Tributaria’s procedure for documents needed to opt into the special regime. For remote work, that includes an employer document confirming the relationship, your start date, and the expected duration in Spain.
- File Modelo 149 electronically within six months of that start date. The upload registration number must appear on the form.
Each family member files separately, and the main taxpayer files first. Missing the deadline forfeits the regime, and a late filing cannot be fixed.
Other deadlines worth noting: you can renounce the regime in November or December for the following year, and once renounced it cannot be reclaimed. If you stop meeting the conditions, you must report it within one month. The official page is the Agencia Tributaria Modelo 149 procedure.
Who Should Not Take the Beckham Law
Skip it, or get advice first, if any of these apply:
- You are a freelancer with your own clients and no qualifying route.
- Your income is modest. Around 50,000 euros, the advantage is small once deductions count.
- You were a Spanish tax resident within the last five years.
- You plan to stay fewer than six years and will need the ordinary system’s treatment of your assets.
- You are American. The IRS taxes US citizens on worldwide income regardless of Spain, and a lower Spanish bill can shrink your foreign tax credit, so the total saving may be smaller than the Spanish number suggests. Read FEIE vs foreign tax credit and our digital nomad taxes for Americans guide before running the numbers.
For anything complex, such as a company, crypto or property, pay a Spanish tax adviser for an opinion before you file Modelo 149.
Frequently Asked Questions
Does the Spanish digital nomad visa automatically give me the Beckham law?
No. The visa is an immigration permit and the Beckham law is a separate tax election you must file for with Modelo 149. You can hold the visa and still be taxed as a normal Spanish resident.
How long does the Beckham law last?
It applies in the tax year you become a Spanish tax resident and the five years after, so six tax years in total. After that you move to the ordinary system.
What is the Beckham law tax rate?
Spanish-source income is taxed at 24% up to 600,000 euros a year and 47% above that. Foreign passive income is generally outside Spanish income tax.
Can freelancers use the Beckham law?
Generally not through the remote-work route, which is built around employment with a foreign employer. Freelancers usually need another route, such as the entrepreneur path with an ENISA report, so get advice first.
What is the deadline to apply for the Beckham law?
You must file Modelo 149 within six months of your activity start date shown in your Spanish Social Security registration. A missed deadline cannot be corrected.
Also read: Spain Digital Nomad Visa Complete Guide 2026 | Portugal vs Spain Digital Nomad Visa 2026 | Digital Nomad Taxes for Americans 2026 | Spain country page
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