Beckham Law Spain: Flat 24% Tax for New Residents in 2026

What is the Beckham Law

The Beckham Law is Spain's Régimen Especial para Trabajadores Desplazados, or Special Tax Regime for Displaced Workers. It was introduced in 2005 to attract foreign talent to Spain, and earned its nickname after footballer David Beckham became one of the first high profile people to benefit from it at Real Madrid.

Under the regime, you become a Spanish tax resident but are taxed under a special set of rules: a flat 24% on Spanish sourced income instead of the progressive rates, and Spanish tax is only applied to most foreign income in limited cases.

The 24% flat rate explained

Spain's standard income tax for residents runs from roughly 19% to 47%, depending on earnings and region. Under the Beckham Law, you pay a flat 24% on Spanish employment income up to 600,000 euro per year. Income above that threshold is taxed at 47%.

Foreign investment income, foreign rental income, and most foreign capital gains fall outside the Spanish tax net while the regime applies. You still declare Spanish sourced income each year, but not through the standard return used by regular residents.

Concrete example. On 100,000 euro of Spanish employment income, a standard resident pays roughly 33,000 to 35,000 euro in IRPF depending on region. Under the Beckham Law, you pay 24,000 euro. The annual saving comfortably covers the cost of proper tax advice, and then some.

Who qualifies for the Beckham Law

To qualify in 2026, you must meet all of the following at the time of application:

• You have not been a Spanish tax resident in the five years before your move.

• You are moving to Spain for work purposes through a qualifying route.

• You do not obtain income through a permanent establishment in Spain.

The qualifying work routes are: an employment contract with a Spanish company, international assignment by a foreign employer, appointment as director of a Spanish company where you hold less than 25% (unless it is a startup), or a qualifying innovative or entrepreneurial activity validated by Spanish authorities.

Who is excluded. Self employed autónomos who are not Digital Nomad Visa holders. Professional athletes. Company directors with 25% or more ownership in a non startup company. If you are planning to register as autónomo in the classic sense, see our 

If you are planning the classic autónomo route instead, our Autonomo Spain overview explains how that path works and why it usually sits outside the Beckham Law.

The Digital Nomad Visa route

Since 2023, Digital Nomad Visa holders who are employees of a foreign company can apply for the Beckham Law. This combination has become one of the most tax efficient ways to live and work in Spain as a remote professional.

The nuance matters. If you hold a Digital Nomad Visa as an employee of a non Spanish company, you are typically eligible for the 24% flat rate. If you hold a Digital Nomad Visa as a freelancer or self employed autónomo, the Beckham Law usually does not apply unless you qualify as a highly qualified professional or entrepreneur under the Startup Law.

Our Digital Nomad module walks you through the visa application, the Beckham Law application, and the Spanish registration sequence so you do not miss the six month window.

How to apply

The Beckham Law application has a hard deadline: six months from your Spanish Social Security registration date. Miss the window, and the regime becomes permanently unavailable for that move.

The application sequence is:

• Obtain your NIE or TIE and get registered with Spanish Social Security.

• File Modelo 149 with the Agencia Tributaria within six months of your Social Security registration. This form communicates your election for the special regime.

• File Modelo 151 as your annual income tax return each year under the regime, instead of the standard Modelo 100.

• Your spouse or registered partner and children under 25 can apply at the same time, provided they also move to Spain in the first tax period.

For an overview of how Spanish tax forms fit together, see our Spanish Tax Forms overview.

What happens after six years

The regime applies for the year you become tax resident plus the five following years. After that, you automatically switch to standard Spanish residency, taxed on worldwide income and subject to Modelo 720 for foreign assets, Modelo 721 for crypto held abroad, and full wealth tax exposure. Planning for this transition matters, particularly if you hold significant assets outside Spain.