Spanish Digital Nomad Visa: As a freelancer, am I eligible to benefit from the special tax regime known as Beckham’s Law?

Exciting News for Digital Nomads: Beckham’s Law will apply to Autonomo Freelancers!

Staying informed about the latest tax regulations and special tax regimes is crucial for digital nomads. Interestingly, there are rumors that the Spanish Public Tax Office has indicated that freelancers will be eligible for the Beckham’s Law special tax regime, despite the fact that the current stipulations of the Beckham’s Law prohibit applicants from having a self-employed activity, such as freelancing.

The Beckham regime, which previously only allowed employees and company administrators with a shareholding of less than 25% to benefit from it, did not apply to self-employed individuals. However, the new law has introduced changes to the Beckham regime that would permit some self-employed digital nomads to take advantage of it.

Nonetheless, the number of self-employed individuals who will be eligible for this regime is limited. Specifically, only self-employed individuals whose activities are classified as ‘entrepreneurial’, meaning they are innovative and of special economic interest to Spain, can benefit from the 24% tax regime. It is crucial to note that a ‘favorable report from the competent body of the General State Administration’ is required to qualify.

Who else is eligible to take advantage of the Beckham regime?

The following categories may also qualify:

  • Highly qualified professionals who render services to “emerging companies” as defined in Article 3 of the Startups Law, subject to accreditation by the National Innovation Company (ENISA).
  • Highly qualified professionals who engage in training or research and development (R&D) activities, receiving a salary that represents more than 40% of their total income from work and personal sources.
  • Individuals who move to Spanish territory due to their appointment as administrators of companies that are not “patrimonial companies,” meaning those that do not solely manage properties or shares.

Beckham’s Law permits the applicant to be taxed by a fixed 24% for income up to 600.000 for a maximum of 6 years. instead of the progressive tax that goes up to 47%. There are also other benefits in this special tax regime (and drawbacks), so make sure to read our article The Beckham Law: how to pay less taxes in Spain as a foreigner in 2023.

The window to apply for Beckham’s Law is six months, and the current processing time is about 10 days. However, at this time, no further details are known about the exact process. It’s unclear whether registering as Autonomo (Freelancer) and paying into the Social Security system will be a requisite or not, especially if you have a Social Security certificate from your country of origin. We’ll have to wait for the internal regulation.

As a freelancer digital nomad interested in obtaining the Spanish Digital Nomad Visa, it’s important to mark the window to apply for Beckham’s Law on your calendar and stay updated on any further developments.

The process for obtaining Beckham’s treatment as a digital nomad involves first applying for the Digital Nomad Visa, followed by registering as Autonomo if required, and then finally applying for Beckham treatment.

This article is no legal advice, and is not based on official regulations. If you need expert immigration advice, get a consulation with our vetted lawyers here.