Beckham Law Spain 2026: Tax Benefits for Digital Nomads Explained

What Is the Beckham Law and Why Should You Care?

If you are moving to Spain on a Digital Nomad Visa, the single most impactful financial decision you will make is whether to apply for the Beckham Law tax regime. Officially known as the Régimen Especial de Impatriados (Special Regime for Impatriates), this provision allows qualifying newcomers to Spain to pay a flat 24% income tax rate instead of the standard progressive rates that climb as high as 47%.

The law earned its nickname because footballer David Beckham was among the first high-profile beneficiaries when it was introduced in 2005. Originally designed to attract executives and top talent to Spanish companies, the regime was significantly expanded in 2023 to include remote workers and Digital Nomad Visa holders. That expansion changed everything for the nomad community.

For a remote worker earning a solid European salary, the Beckham Law can save anywhere from several thousand to tens of thousands of euros per year in taxes. Over the six years the regime lasts, those savings compound into a genuinely life-changing sum. Here is exactly how it works, who qualifies, and how to apply.

How the Beckham Law Works

Under Spain's standard personal income tax system (IRPF), residents pay progressive rates on their worldwide income:

| Taxable Income | Standard Rate | |---|---| | Up to 12,450 EUR | 19% | | 12,450 - 20,200 EUR | 24% | | 20,200 - 35,200 EUR | 30% | | 35,200 - 60,000 EUR | 37% | | 60,000 - 300,000 EUR | 45% | | Over 300,000 EUR | 47% |

Under the Beckham Law, the picture is dramatically simpler:

• Flat 24% tax on Spanish-sourced income up to €600,000 per year
• Income above €600,000 is taxed at 47%
• Foreign-sourced income is taxed at 0% — you are treated as a non-resident for tax purposes, meaning income from outside Spain (foreign dividends, foreign rental income, etc.) is generally not taxed in Spain at all
• Wealth tax exemption on foreign assets — only Spanish-based assets are subject to Spain's wealth tax (Impuesto sobre el Patrimonio)
• No Modelo 720 reporting requirement for foreign assets (the notoriously burdensome overseas asset declaration)
• Duration: 6 tax years — the year you become a Spanish tax resident plus the following 5 tax years
• Prerequisite: You must not have been a Spanish tax resident in the previous 5 tax years

A common point of confusion: The 24% flat rate under the Beckham Law applies to personal income tax (IRPF). This is often confused with the 15% reduced corporate tax rate available to qualifying startups under Ley 28/2022 (the same Startup Act that created the DNV). These are two entirely different tax benefits. The 15% rate is a corporate income tax (Impuesto sobre Sociedades) reduction for newly created companies, not a personal income tax rate. As a digital nomad working remotely, the Beckham Law's 24% flat rate on Spanish-sourced personal income is the regime that applies to you.

In practical terms, Spain treats you as if you were a non-resident for tax purposes. You pay tax only on what you earn from Spanish sources (which, for most remote workers, means your salary or freelance income performed while physically in Spain), and that income is taxed at a flat rate rather than progressive brackets. Foreign income — including income from your foreign employer or foreign clients — is effectively taxed at 0% in Spain under this regime.

Who Qualifies for the Beckham Law?

Not everyone moving to Spain can opt into this regime. The eligibility requirements are specific:

1. You must not have been a Spanish tax resident in the previous 5 tax years. If you lived in Spain and paid taxes here anytime in the last five years, you are disqualified. This is one of the most critical requirements — there are no exceptions or workarounds. Spain's tax authority will check your fiscal history.

2. You must have a qualifying reason to move to Spain. This includes:

   • An employment contract with a Spanish company
   • Being a director of a Spanish company (with some ownership restrictions)
   • Holding a Digital Nomad Visa (since the 2023 amendment) — this is the key change that opened the door for remote workers

3. You must apply within 6 months of registering as a Spanish tax resident. This deadline is strict. Missing it means losing access to the regime entirely, so it should be one of the first items on your post-arrival checklist.

4. Income cap for the flat rate: €600,000/year. The 24% flat rate applies only to the first €600,000 of annual Spanish-sourced income. Anything above that is taxed at the standard top rate of 47%. For the vast majority of digital nomads this cap is irrelevant, but it matters for high earners and founders with significant Spanish-sourced income.

The 2023 amendment to the Ley de Startups (Law 28/2022) explicitly added remote workers and DNV holders to the list of qualifying individuals. Before that change, you essentially needed a Spanish employer. Now, if you hold a valid Digital Nomad Visa and work remotely for a foreign company or as a freelancer, you are eligible.

The Application Process: Step by Step

Applying for the Beckham Law is a bureaucratic process, but it is manageable if you follow the steps in order:

Step 1: Obtain Your NIE and Register as a Tax Resident

When you arrive in Spain and complete your DNV registration, you will receive a NIE (Numero de Identidad de Extranjero). You then register with the Agencia Tributaria (Spanish Tax Authority) as a tax resident. The date of this registration starts your 6-month application clock.

Step 2: Submit Form 149 (Modelo 149)

This is the official application to opt into the Beckham Law regime. The form is called Comunicacion de la opcion, renuncia o exclusion del regimen especial de tributacion por el Impuesto sobre la Renta de No Residentes. You submit it electronically through the Agencia Tributaria website or in person at a tax office.

You will need to provide:

• Your NIE and personal details
• Proof of your work situation (DNV, employment contract, or directorship documentation)
• Evidence that you were not a Spanish tax resident in the prior 5 years
• Date of entry into Spain / registration as a resident

Step 3: Wait for Approval

The tax authority reviews your application and issues a resolution. Processing times vary, but expect 1 to 3 months. In practice, many applicants receive confirmation within a few weeks.

Step 4: File Taxes Using Form 151

Once approved, you no longer file the standard IRPF tax return (Modelo 100). Instead, you file annually using Modelo 151, which is the specific return for impatriate regime taxpayers. The filing deadline follows the same calendar as standard Spanish tax returns (April to June for the previous tax year).

Real Savings: The Numbers That Matter

Abstract tax percentages only tell part of the story. Here is what the Beckham Law means in concrete terms for typical digital nomad incomes:

Example 1: Remote Employee Earning 80,000 EUR/Year

| | Standard IRPF | Beckham Law | |---|---|---| | Tax calculation | Progressive brackets | Flat 24% | | Approximate annual tax | ~28,100 EUR | 19,200 EUR | | Annual savings | | ~8,900 EUR | | Savings over 6 years | | ~53,400 EUR |

Example 2: Freelancer Earning 50,000 EUR/Year

| | Standard IRPF | Beckham Law | |---|---|---| | Tax calculation | Progressive brackets | Flat 24% | | Approximate annual tax | ~16,400 EUR | 12,000 EUR | | Annual savings | | ~4,400 EUR | | Savings over 6 years | | ~26,400 EUR |

Example 3: Senior Developer Earning 120,000 EUR/Year

| | Standard IRPF | Beckham Law | |---|---|---| | Tax calculation | Progressive brackets | Flat 24% | | Approximate annual tax | ~46,600 EUR | 28,800 EUR | | Annual savings | | ~17,800 EUR | | Savings over 6 years | | ~106,800 EUR |

The higher your income, the larger the gap between the flat 24% and the progressive rates. For high earners, the Beckham Law is not just a nice perk — it is a decisive factor in choosing Spain over other European destinations.

Duration: How Long Does It Last?

The Beckham Law regime applies for the tax year in which you become a Spanish tax resident, plus the following 5 tax years — a total of up to 6 years. After that period expires, you transition to the standard IRPF system and are taxed on your worldwide income at progressive rates like any other resident.

There is no option to renew or extend. Once your 6 years are up, they are up. Some expats plan their long-term residency strategy around this timeline, potentially restructuring their income or considering relocation before the transition hits.

Interaction with the Digital Nomad Visa

Since the 2023 amendment to Spain's Startup Law, DNV holders are explicitly eligible for the Beckham Law. This alignment was intentional — Spain wanted to make the Digital Nomad Visa genuinely competitive with offerings from Portugal, Croatia, and other countries courting remote workers.

The practical implication is straightforward: once you receive your DNV and register as a tax resident, you can immediately apply for the Beckham Law regime. The two processes run in parallel, and a qualified immigration lawyer can handle both simultaneously.

One important detail: your DNV is initially valid for up to 3 years (renewable for another 2), while the Beckham Law lasts up to 6 years. If you transition from a DNV to a standard residency permit during that time, your Beckham Law status continues uninterrupted for the remainder of the 6-year period.

Limitations and Considerations

The Beckham Law is powerful, but it is not a silver bullet. Be aware of these limitations before you plan your finances around it:

• Social security contributions are not reduced. If you are employed or self-employed (autonomo) in Spain, you still pay full social security contributions. For autonomos, this starts at roughly 230 EUR/month in the first year under the new progressive system and increases with income.

• Capital gains on Spanish assets are taxed at normal rates. If you buy and sell property in Spain or realize gains on Spanish investments, those are taxed under standard capital gains rules (19-28%), not the flat 24%.

• Foreign dividends and capital gains have nuances. While you generally are not taxed on foreign-source income, certain types of income (particularly dividends from substantial shareholdings) may still be taxable. The rules are specific, and professional advice is essential.

• It is not always beneficial for low incomes. If you earn below roughly 30,000 EUR per year, the standard progressive rates (19-24%) may actually result in a similar or lower tax bill than the flat 24%. The Beckham Law truly shines for incomes above 40,000 EUR.

• You lose the ability to apply standard IRPF deductions. Under the normal tax system, Spanish residents can claim deductions for mortgage payments, charitable donations, pension contributions, and other items. Under the Beckham Law, these deductions are generally not available. For most digital nomads this is irrelevant, but it is worth noting.

• Double taxation treaty application can be complex. How the Beckham Law interacts with your home country's tax treaty with Spain depends on the specific treaty. Some treaties were drafted assuming standard residency taxation, and the Beckham Law's non-resident treatment can create grey areas.

Getting It Right Matters

The Beckham Law application is not something to approach casually. Missing the 6-month window, submitting incomplete documentation, or misunderstanding which income qualifies can cost you tens of thousands of euros over the regime's duration. This is one area where professional guidance pays for itself many times over.

A qualified tax lawyer or immigration attorney familiar with the Regimen de Impatriados can ensure your application is filed correctly and on time, advise on how your specific income structure interacts with the regime, and help you plan for the transition back to standard taxation when the 6 years expire.