David
Accountant · Barcelona, Spain
- 103 cases handled · 8 in this service
- 11+ years in practice
- Speaks: English, Spanish
- Economia, Universitat Autonoma de Barcelona
Beckham Law (Spain's Impatriate Tax Regime) in Spain
The Beckham Law is Spain's special tax regime for people who move to Spain for work and become tax resident. An English-speaking tax adviser checks eligibility and handles the application.
About Beckham Law (Spain's Impatriate Tax Regime) in Spain
The Beckham Law is Spain's special tax regime for people who relocate to Spain for work. Its official name is régimen especial de trabajadores desplazados, also called the impatriate tax regime or régimen especial de impatriados, and it is widely known as the "ley Beckham" or the expat tax regime. Qualifying people who become Spanish tax residents are taxed under a special system instead of the ordinary rules for residents. Some older lists and lawyer pages call this service “Beckham Law Consultation”.
Who it concerns and when
Employees who move to Spain or are transferred by a foreign employer are the classic case. A reform in recent years widened the regime to certain remote workers, some entrepreneurs, highly qualified professionals and company administrators. Conditions include not having been tax resident in Spain in the years before the move and meeting rules on the work or activity. The request has to be made within a limited time after starting work, and older guides may describe conditions that have since changed.
How it usually works in Spain
The person obtains a Spanish tax number (NIE), becomes registered as a resident and applies to the tax agency with documents such as the employment contract. If accepted, the regime applies in the annual return. Rates, thresholds and deadlines change every year, so a lawyer or tax adviser confirms the current ones.
Where this page ends and others begin
- A visa or residence permit is a separate question, for example the digital nomad visa.
- Freelancers should check the category they fall under and see self-employed set-up.
- The ordinary yearly declaration is explained under personal income tax return.
How a lawyer or tax adviser helps
An English-speaking registered adviser checks eligibility, prepares the documents, submits the application and explains how the regime fits with your wider situation, including assets abroad.
Questions and answers
Who can apply for the Beckham Law?
People who move to Spain for work and meet the conditions on prior residence and on the type of work or activity. An adviser reviews your facts.
Is the regime automatic?
No. It has to be requested, within a limited time after the work starts.
Does it replace a visa?
No. The tax regime and the right to live and work in Spain are separate matters.
How are assets and income abroad treated?
The regime treats foreign income and assets differently from the ordinary rules, which is why advice is taken before moving. See also Modelo 720.
Beckham Law Calculator: Spain’s 24% Tax for New Residents
Open the full tool →Compare the income tax you would pay in Spain under the Beckham law — a flat 24% on the salary — with the ordinary tax in your region, and see whether you qualify.
How it works
Using the calculator
- Choose the region you will live in, why you move to Spain and whether you were tax resident there in the last 5 years.
- Enter your yearly gross salary and any dividends or interest you receive from abroad.
The result shows the ordinary income tax (state and regional), the tax under the Beckham law and the difference a year; a warning appears when you may not qualify.
What the Beckham law is
The special regime for workers moving to Spain — named after the footballer who used it — lets a new resident be taxed like a non-resident: a flat 24% on the salary up to €600,000 (47% above), with no deductions, and no Spanish tax on income from abroad other than the salary — foreign dividends, interest, rent and gains. Wealth tax is charged only on assets in Spain. It lasts for the year you become resident and the 5 following years.
Who qualifies
You must not have been tax resident in Spain in any of the 5 previous years and must move for work: a job with a Spanish employer or a posting, remote work for a foreign employer (the digital nomad route), becoming a company director, an entrepreneurial activity, or highly qualified work for a startup or in research and development. Your spouse and children under 25 can join on conditions. You apply on Modelo 149 within 6 months of your registration with Spanish Social Security.
When it pays off
The ordinary rates start at about 18% and reach 45% (Madrid) to 54% (Valencia) at the top, so the flat 24% saves the most on higher salaries and where there is income from abroad; on a modest salary the ordinary tax can be lower. A Spanish tax adviser or lawyer checks your case and files the application in time — a late Modelo 149 cannot be fixed.
1Your details
Not taxed in Spain under the Beckham law
2Your result
| Social Security (6.5%)Paid either way; up to €5,101.20 of salary a month | €3,979 |
| Ordinary income tax on the salaryState €16,078 + Madrid €14,668 on a taxable base of €94,021 | €30,747 |
| Under the Beckham law24% of the gross salary | €24,000 |
| The Beckham law saves you a year | €6,747 |
- The regime lasts for the year you become resident and the 5 following years. Apply on Modelo 149 within 6 months of your Social Security registration in Spain; the yearly return is Modelo 151.
- Wealth tax is charged only on your assets in Spain. Your spouse and children under 25 can join the regime on conditions.
- The ordinary side leaves out the family minimums and the regional deductions, so for parents it is a little lower in reality.
An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: Ley 28/2022 — art. 93 LIRPF as now worded (BOE), Agencia Tributaria — Modelo 149 (who qualifies, deadlines), Agencia Tributaria — Modelo 151 (the rates), Ministerio de Hacienda — regional taxes 2026 (the regional scales), LIRPF — the state scale and minimums (BOE), Orden PJC/297/2026 — Social Security 2026 (BOE).
Ask a lawyer about your case3 lawyers who provide Beckham Law (Spain's Impatriate Tax Regime) in Spain
Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.
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Aleix
Lawyer · Barcelona, Spain
- 30 cases handled · 2 in this service
- 4+ years in practice
- Speaks: English, Spanish
- Business-Management, Universitat de Barcelona
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María
Lawyer · Estepona, Spain
- 184 cases handled
- 8+ years in practice
- Speaks: Spanish, English
- Law, University Granada
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4.60(5 reviews)
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The lawyer was happy to call me and discuss my situation before sending a proposal. His English is excellent and he explained everything really well. The service is very good value for money, I was very satisfied, and I would not hesitate to recommend him!
— Makis16 Nov 2022 -
Without my asking, he spotted a way to obtain financial help from the state after I lost my one and only client as a self-employed worker. I had not even realised I could qualify, because I thought my particular case did not apply. He also told me whom to contact, and I was very satisfied with his help. I have already suggested him to my partner, who will soon be contacting him about her own finances.
— Martina08 Feb 2024 -
The lawyer was capable, punctual and knew his subject, and answered every question I asked. The help was excellent.
— Richard11 Aug 2022 -
I am delighted with the help and service the lawyer has given me on my tax information and on setting up my freelancer documents. I definitely recommend him!
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His English was excellent, and he explained everything to me, because honestly I do not understand the tax system. He has not finished yet: so far he has sorted out my 2015 taxes, and a couple more years remain. I could not have done this myself, and I am very grateful for his help.
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