Spain’s 2023 Startup Law (Ley 28/2022) opened the Beckham Law to digital nomads and remote workers for the first time. If you work remotely for a foreign company and are relocating to Spain, you may now qualify for a flat 24% income tax rate — one of the most competitive tax regimes in Western Europe for location-independent professionals.
What changed in 2023?
Before the Startup Law reform, the Beckham Law was only available to people with an employment contract with a Spanish company or appointed as a director of a Spanish entity. Remote workers employed by foreign companies were excluded.
Since January 2023, a new qualifying category was introduced: workers who carry out their professional activity remotely, exclusively for companies or entities not resident in Spain. This means that if you work for a US, UK, German, or any other non-Spanish employer and relocate to Spain, you can now apply for the Beckham Law — without needing a Spanish employer at all.
Requirements for digital nomads
- Not been a Spanish tax resident in the previous 5 years — this applies to all Beckham Law applicants
- Your employer must be based outside Spain — you must work for a company or entity not resident in Spain
- Remote work must be the nature of your activity — your work must be carried out remotely, not requiring physical presence at a Spanish office
- You can work for Spanish clients, but no more than 20% of your total income can come from Spanish-based clients
- Apply within 6 months of registering with Spanish Social Security or obtaining your Digital Nomad Visa
Digital Nomad Visa vs Beckham Law: what is the difference?
These are two separate things that work together:
- The Digital Nomad Visa (introduced by the Startup Law) is your legal right to live and work in Spain as a remote worker. It is granted by the Spanish immigration authorities and allows non-EU citizens to reside in Spain while working for foreign employers.
- The Beckham Law is a tax regime — it determines how your income is taxed. Holding a Digital Nomad Visa does not automatically give you Beckham Law status. You must apply separately via Modelo 149.
EU citizens do not need the Digital Nomad Visa to live in Spain, but can still qualify for the Beckham Law as remote workers under the new 2023 category.
How much tax would a digital nomad pay under the Beckham Law?
Under the Beckham Law, your income is taxed at a flat 24% on the first €600,000. Under the general Spanish IRPF, the same income would be subject to progressive rates ranging from 19% to 47–54% depending on your autonomous community.
For a digital nomad earning €60,000 per year in Barcelona (Catalonia), the difference is significant:
- Beckham Law: €14,400 in income tax (24% flat)
- General IRPF (Catalonia): approximately €22,000–€24,000
- Annual saving: approximately €8,000–€10,000
Use our free Beckham Law calculator to estimate your saving based on your salary and region.
Foreign income: the additional advantage
As a digital nomad under the Beckham Law, your income from foreign sources — dividends, interest, capital gains from assets held abroad — is generally exempt from Spanish tax. This is a significant additional benefit for professionals with investment portfolios, foreign rental income, or other international assets.
You are also exempt from Wealth Tax on foreign assets and are not required to file Modelo 720 (the foreign asset declaration form).
How to apply: step by step
- Step 1: Obtain your NIE (Número de Identificación de Extranjero)
- Step 2: Register with Spanish Social Security (or obtain your Digital Nomad Visa if applicable)
- Step 3: Gather documentation — employment contract or proof of remote work arrangement, proof of employer’s non-Spanish residence, passport
- Step 4: Submit Modelo 149 to the Agencia Tributaria within 6 months of your Social Security registration
- Step 5: Receive your Beckham Law approval certificate and file annual returns using Modelo 151
See our complete How to Apply guide for full details on the process and deadlines.
Common questions from digital nomads
Can I work for Spanish clients as a digital nomad under the Beckham Law?
Yes, but with a cap. Up to 20% of your total annual income can come from Spanish-resident clients. If you exceed this threshold, you may no longer qualify for the digital nomad category of the Beckham Law.
Do I need a Digital Nomad Visa to apply for the Beckham Law?
Not necessarily. EU citizens can relocate to Spain without a visa and apply for the Beckham Law under the remote worker category. Non-EU citizens will typically need either a Digital Nomad Visa or another type of residence permit before applying.
What if I am freelance or self-employed?
Pure freelancers (autónomos) working for multiple clients are generally not eligible under the remote worker category. However, if your activity qualifies as entrepreneurial or highly qualified professional work, you may still qualify under a different Beckham Law category. This requires a specialist assessment.
How long does the Beckham Law last for digital nomads?
The regime lasts for the year of your arrival in Spain plus the following 5 tax years — up to 6 years in total. After that, you become a regular Spanish tax resident subject to general IRPF rates.
Apply with DPLL Tax & Legal
We specialise exclusively in the Beckham Law and have guided digital nomads and remote workers through the application process from across Europe, the US, and beyond. We manage the full process — eligibility check, documentation, Modelo 149, and annual Modelo 151 filing.
Check your eligibility for free → or book a free 10-minute call with our team.
