Table of Contents

• What Is Beckham Law
• Who Qualifies
• Tax Savings
• How to Apply
• DNV Interaction
• Common Mistakes
• FAQ

Officially called the Régimen Especial de Trabajadores Desplazados (Special Regime for Posted Workers), the Beckham Law allows certain new tax residents of Spain to be taxed under Non-Resident Income Tax (IRNR) rules rather than standard Resident Income Tax (IRPF) rules.

In practice, this means:

• Flat 24% tax rate on Spanish-sourced income up to €600,000 (income above €600,000 is taxed at 47%)
• Only Spanish-sourced income is taxed. Foreign income is generally exempt
• No obligation to declare worldwide assets — no Modelo 720 foreign asset declaration required
• No Spanish Wealth Tax on non-Spanish assets
• The regime lasts for the tax year you become resident plus the following 5 tax years — a total of up to 6 years

As of 2026, you can qualify if:

1. You haven’t been a Spanish tax resident in the previous 5 tax years.

This is the most fundamental requirement. If you lived in Spain or were considered tax resident at any point in the 5 years before your arrival, you don’t qualify.

2. Your move to Spain is triggered by one of these situations:

• Employment contract with a Spanish company — you’ve been hired by a company operating in Spain
• Company director/administrator — you’re appointed as a director, provided you don’t hold more than 25% of shares
• Entrepreneurial activity — you’re starting an innovative business in Spain
• Highly qualified professional — providing services to a Spanish startup or training/research activities
• Digital nomad / remote worker — remote workers for non-Spanish companies can qualify, provided at least 85% of income comes from outside Spain

3. You register for Spanish Social Security or apply within 6 months.

The 6-month deadline from your Social Security registration is critical. Miss it, and you’re automatically on the standard IRPF system.

The savings depend on your income level. Here’s a comparison:

Critical insight: If you earn less than ~€40,000, the Beckham Law may actually cost you more than the standard system. Always run the numbers before applying.

Step 1: Arrive and register in Spain

Get your NIE, register at the Padrón, and register with Social Security. Your Social Security registration date starts the 6-month clock.

Step 2: File Modelo 149

This is the application form for the Special Regime. File it with the Agencia Tributaria (Spanish Tax Agency).

Required documents:

• Modelo 149 form (completed)
• Copy of passport/NIE
• Employment contract or company appointment letter
• Social Security registration confirmation
• Proof of non-residency in Spain for the previous 5 years

Step 3: Wait for approval

The Tax Agency typically processes applications within 1–3 months.

Step 4: File annual taxes using Modelo 151

Instead of the standard Modelo 100, file Modelo 151 each year. This is a simplified return that only covers Spanish-sourced income.

Deadline reminder: You must file Modelo 149 within 6 months of your Social Security registration.

The 2023 Startups Act created a natural pairing between the Digital Nomad Visa (DNV) and the Beckham Law. Here’s how they interact:

Qualifying as a digital nomad:

If you hold a DNV and work remotely for a non-Spanish company, you can apply for the Beckham Law provided at least 85% of your income comes from non-Spanish entities. The remaining 15% can come from Spanish clients.

Tax treatment for DNV + Beckham Law:

• Your salary from your foreign employer is considered Spanish-sourced (because you’re physically working in Spain)
• It’s taxed at the flat 24% rate
• But income from foreign investments is NOT taxed in Spain

Without the Beckham Law, a DNV holder would pay progressive rates on worldwide income — including foreign investments and capital gains.

1. Missing the 6-month deadline.

There is no extension, no appeal. You’re on the standard system for the entire duration of your stay.

2. Not running the numbers first.

If you earn under €40,000, the Beckham Law may actually increase your tax bill. Always calculate both scenarios.

3. Assuming all income is exempt from Spanish tax.

Your Spanish-sourced income is taxed at 24%. Only truly foreign-sourced passive income is potentially exempt.

4. Ignoring your home country’s tax obligations.

The Beckham Law doesn’t release you from tax obligations in your country of origin. US citizens must continue filing US returns.

5. Owning more than 25% of a Spanish company.

Company directors who hold more than 25% of equity are disqualified. Structuring matters — get advice before setting up your Spanish company.

6. Not using a specialist tax advisor.

The Beckham Law interacts with Spanish tax law, foreign tax treaties, social security agreements, and potentially your home country’s system. Use a tax advisor who specialises in expatriate taxation.