BECKHAM LAW
Pay 24%. Not up to 47%.
Spain's special tax regime for new residents, explained in plain language — no legal jargon.
What is the Beckham Law?
The 'Beckham Law' — officially Spain's special tax regime for inbound workers (Régimen Especial de Trabajadores Desplazados) — is a tax status that lets new residents pay a flat 24% rate on Spanish-sourced employment income up to €600,000 a year, instead of Spain's standard progressive rates that climb as high as 47%.
It's named after footballer David Beckham, who was one of the first high-profile foreigners to benefit from it after moving to Spain to play for Real Madrid. Today it applies far beyond athletes — to executives, remote employees, freelancers under the right structure, and digital nomad visa holders.
The regime lasts for the year you become a tax resident plus the following five years — six years total — giving you a long runway to plan around a flat, predictable rate.
Who qualifies?
- ✓You have not been a Spanish tax resident in the 5 years before your move
- ✓Your relocation to Spain is for work — as an employee, a director, or under a qualifying remote-work / digital nomad arrangement
- ✓You don't earn income through a permanent establishment you control in Spain (with specific exceptions for entrepreneurs)
- ✓You apply for the regime within 6 months of registering with Spanish Social Security or starting your activity
- ✓Your employment or business activity meets the documentation standards Hacienda requires for inbound workers
How much you save
Spain's standard personal income tax (IRPF) is progressive, and once your income passes roughly €60,000 it climbs quickly — reaching 45-47% (including regional surcharges) for high earners. The Beckham Law replaces that entire sliding scale with one flat number: 24%, up to €600,000 of qualifying income; income above that threshold is taxed at 47%.
For someone earning €150,000 a year, that difference is not marginal — it can mean tens of thousands of euros saved annually compared to standard Spanish tax residency, for six consecutive years.
How to register
Registration happens through Hacienda (the Spanish Tax Agency) using Form 149, filed within six months of your Social Security registration or the start of your qualifying activity in Spain. Miss that window, and the regime is generally no longer available to you for that residency.
This is exactly the part of the process we manage for every client — coordinating timing with your residency application so the six-month clock doesn't catch you off guard, and filing Form 149 correctly the first time.
Common mistakes
- ✓Missing the 6-month registration deadline after starting Social Security or your qualifying activity
- ✓Filing the wrong tax form, or filing as a standard resident by mistake in the first year
- ✓Not realizing the 5-year non-residency lookback applies even if you previously lived in Spain briefly
- ✓Assuming all income types qualify for the flat rate — certain capital gains and worldwide investment income are taxed under different rules
- ✓Waiting too long to plan the move, missing the window where Beckham Law registration aligns cleanly with your residency filing
| Income Level | Standard Spanish Tax (IRPF) | Beckham Law Rate |
|---|---|---|
| €60,000 | Up to ~37% | 24% |
| €100,000 | Up to ~43% | 24% |
| €150,000 | Up to ~45% | 24% |
| €300,000 | Up to ~47% | 24% |
| €600,000+ | 47% | 24% up to €600k, 47% above |
FAQ
How long does the Beckham Law regime last?
Six years total: the year you become a Spanish tax resident, plus the following five years.
Can freelancers and self-employed professionals qualify?
Yes, under specific conditions — typically through a qualifying remote-work or digital nomad visa structure. We review this with you on your eligibility call.
Does the Beckham Law cover income earned outside Spain?
Generally, employment income is taxed under the flat rate regardless of source, but certain foreign-sourced income types — like some investment income — follow different rules. We walk through your specific income mix with you.
What happens after the six years end?
You transition to Spain's standard progressive tax residency rules. Many clients use the six-year window to plan their long-term financial structure in advance.
Is the Beckham Law only for employees?
No — it also applies to company directors, certain entrepreneurs, and remote workers under Spain's digital nomad visa, depending on how your work is structured.
Do I need to already have a Spanish residency to apply?
You need to be in the process of becoming a Spanish tax resident. We typically coordinate your Beckham Law registration as part of your residency application, not after it.
Want to know if you qualify?
We'll review your work situation and tell you honestly whether the Beckham Law applies to you.
Free Assessment →