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beckhamlaw.eu The Beckham Law · Spain
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Article 93 LIRPF Royal Decree 1008/2023 Updated November 2026 EN · ES · DE

Spain's Beckham Law
The Complete Guide.

A flat 24% tax rate on your employment income for up to six years, with wealth tax only on your assets in Spain. The Special Tax Regime for impatriates, in plain English, with the official references.

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Everything you need to know about the Beckham Law, in plain English.

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Seven of the most common questions, answered concisely.

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24%
Flat tax rate · employment income
6yrs
Maximum duration of the regime
0%
Wealth tax on foreign assets
6mo
Window to apply after arrival
§ 01 · Overview Art. 93 LIRPF · Ley 35/2006 · Ley 28/2022

What is the Beckham Law?

A simplified, foreigner-friendly version of Spanish income tax, in force since 2004 and designed to attract international talent and significantly expanded by the Startups Law in 2022.

The Beckham Law — officially the Special Tax Regime for Impatriates under Article 93 of the Spanish Personal Income Tax Act — lets qualifying new residents be taxed as non-residents for up to six tax years.

It was introduced by Law 62/2003 and has applied since 1 January 2004, to attract international talent to Spain. Since the Startups Law (Ley 28/2022) came into force, the regime has been extended to digital nomads, highly-qualified professionals, entrepreneurs and the spouses and children of the primary applicant.

The headline benefit is a flat 24% rate on your employment income up to €600,000, instead of progressive rates that climb to 47%. All your employment income counts as obtained in Spain, wherever you work; other income is taxed only when the Non-Resident Income Tax Law treats it as Spanish-source, and only your assets in Spain are subject to wealth tax.

Practical filings rely on two forms: Modelo 149 to elect or waive the regime, and Modelo 151 as the annual income-tax return.

§ 02 · Key Numbers Three figures that define the regime

Three numbers that define the regime.

Most of the Beckham Law fits into three figures. Memorise them and the rest follows.

Rate · Band 1

Flat rate on your employment income up to the €600,000 threshold. Replaces Spain's progressive scale.

24%
Rate · Band 2

Marginal rate on the portion of employment income that exceeds €600,000 per tax year.

47%
Duration

Maximum coverage period: the tax year of arrival plus the following five. Non-renewable.

6yr
§ Action

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§ 03 · Requirements Six conditions · Art. 93.1 LIRPF

Six conditions you have to meet.

All six must be satisfied at the time of application. A single failure disqualifies you for the full six-year cycle, so verify carefully before filing Modelo 149.

01

You become a Spanish tax resident

You spend more than 183 days per calendar year in Spain or place your main centre of economic interest there. Tax residency starts with your physical move, supported by the empadronamiento certificate.

02

You have not been a Spanish tax resident in the previous 5 years

This look-back period was reduced from ten to five years by the Startups Law. Short visits, business trips and tourist stays do not count.

03

You arrive for a qualifying reason

An employment contract with a Spanish company, an intra-group transfer, a directorship position, a remote-work (digital-nomad) arrangement, or qualifying entrepreneurial or research activity.

04

You move in the first year of the regime or the year before

The move to Spain, for one of the qualifying reasons, must take place in the first tax year in which the regime applies or in the year before (article 93.1.b LIRPF). Self-employment only qualifies in specific cases: entrepreneurs with a favourable report and highly-qualified professionals working for startups or in research and innovation.

05

No permanent establishment in Spain

You may not derive income that would constitute a permanent establishment in Spain — broadly, no Spanish branch generating business profits attributable to you.

06

You apply within six months

You must file Modelo 149 within six months from registration with Spanish Social Security or from the start of your qualifying activity. Miss the window and you lose the entitlement permanently.

§ 04 · Procedure From arrival to AEAT resolution · ~6 weeks

How to apply, step by step.

Six discrete steps, two government forms, one strict deadline. Most applications are resolved within ten working days when documentation is complete.

Pre-arrivalBefore move

Step 01 Pre-arrival assessment

Run an eligibility check, confirm the qualifying contract type, structure equity, severance and bonuses, and align your departure date with the Spanish tax year.

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Documents: passport · employment offer · CV
Day 0Arrival in Spain

Step 02 Obtain NIE and TIE

The NIE is your fiscal identification number. EU citizens register at a National Police station; non-EU citizens obtain the TIE residence card after their visa is granted.

Office: Oficina de Extranjería · Cita previa required
Days 1–10Registration

Step 03 Register with Social Security

Your Spanish employer files Form TA.1 and obtains your Social Security number. This date triggers the six-month application window for the regime.

Trigger event: starts the 6-month clock
Within 6 monthsHard deadline

Step 04 File Modelo 149

The formal election. Submitted to the Agencia Tributaria with supporting documentation — employment contract, Social Security registration, employer certification. Read the Modelo 149 guide →

Form: Modelo 149 · Submission: electronic, with certificate
Weeks 2–6Decision

Step 05 Receive the resolution

The Spanish tax authority issues a resolution accepting or rejecting your application. Once accepted, the 24% withholding can be applied to your payroll from that month.

Outcome: AEAT acceptance certificate
§ 05 · News & Updates Regulatory updates · case law · deadlines

Latest news & updates.

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Regulatory updates, AEAT consultations, court rulings and deadline reminders affecting Spain's Special Tax Regime. New analyses posted regularly.

Last updated 07 Nov 2026 · showing 6 of latest articles See full news archive →
§ 06 · FAQ Seven most-asked questions

Frequently asked questions.

For anything specific to your situation, book a free ten-minute call with the editorial partner.

Q.01What is the Beckham Law in one sentence?+
Spain's Special Tax Regime for impatriates: qualifying new tax residents are taxed as non-residents at a flat 24% rate on employment income up to €600,000 for up to six tax years.
Q.02Who qualifies?+
Workers under a Spanish employment contract or intra-group transfer, qualified directors, digital nomads with foreign employers, highly-skilled professionals, researchers and entrepreneurs — provided they have not been Spanish tax residents in the previous five years.
Q.03What is the exact tax rate?+
24% on employment income up to €600,000 per year, wherever the work is done. Income above that threshold is taxed at 47%. Dividends, interest and capital gains from Spanish sources are taxed on a separate scale from 19% to 30%.
Q.04How long does the regime last?+
The tax year of arrival plus the following five — a maximum of six tax years. The regime is not renewable.
Q.05What is the application deadline?+
Six months from registration with Spanish Social Security or from the start of your qualifying activity in Spain. Filing late forfeits the right to elect.
Q.06Do I have to declare foreign assets?+
No. While under the regime, you are not required to file Modelo 720 (foreign assets) and foreign wealth is outside the Spanish wealth-tax base.
Q.07Which forms do I need?+
Two: Modelo 149 to elect or waive the regime and Modelo 151 as the annual income-tax return.
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§ 07 · Editorial Partner Barcelona · est. 2018
DPLL Tax & Legal
Editorial partner · Barcelona

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A boutique Barcelona firm focused on the Special Tax Regime, expatriate compliance, and international payroll. They write and maintain the editorial content on beckhamlaw.eu.

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