What Is the Beckham Law in Spain?

January 12, 2024

Spain's Special Expats Tax Regime, Explained

Introduction

Named informally after footballer David Beckham, one of its earliest well-known beneficiaries, the Beckham Law is the tax regime that lets qualifying newcomers to Spain pay a flat 24% tax rate instead of the country's ordinary progressive scale. For someone earning a high salary, that difference can mean tens of thousands of euros in tax savings every year.

By default, anyone who becomes a Spanish tax resident is taxed under the standard Personal Income Tax (IRPF), with progressive rates that climb to around 45–47% on higher income. The Beckham Law — officially the Special Regime for Workers Posted to Spanish Territory — replaces that progressive scale with a flat rate for eligible expats, for a limited number of years.

What Is the Beckham Law?

The Beckham Law, formally known as the Impatriates Regime (Article 93 of Spain's Personal Income Tax Law), is a special tax regime introduced in 2005 to attract skilled professionals, executives, and high-net-worth individuals to Spain. Instead of being taxed on their worldwide income at progressive rates like a standard resident, qualifying individuals are taxed similarly to a non-resident: only on Spanish-source income, and at a flat rate.

The Flat 24% Rate vs. Spain's Standard Progressive Tax

Under the Beckham Law, Spanish-source employment income is taxed at a flat 24% up to €600,000 per year, and at 47% on any amount above that. Compare that to the standard IRPF scale below, which combines the state rate with an average regional rate and applies progressively as income rises:

Regional rates vary by autonomous community; figures above are illustrative averages. Use our calculator to compare your own net salary with and without the Beckham Law.

Who Qualifies for the Beckham Law

Eligibility is assessed on residency history and the reason for the move, not on nationality or job title alone:

• No Spanish tax residency in the prior 5 years — you must not have been a Spanish tax resident at any point in the 5 years before your move.
• A qualifying reason to relocate — a new employment contract with a Spanish company, an assignment from a foreign employer to work in Spain, a directorship of a Spanish company, or founding/managing an ENISA-certified startup.
• A 6-month filing window — the formal application (Modelo 149) must be submitted within 6 months of registering with Spanish Social Security.

The law applies to a broad range of profiles — executives, tech professionals, athletes, and startup founders among them — provided the underlying relocation and income requirements are met. For the full eligibility checklist, see Beckham Law Requirements.

What Income Does the Beckham Law Cover?

The flat 24% rate applies specifically to Spanish-source employment and professional income. It does not automatically apply to every type of income you might have:

• Foreign-source income (foreign investments, foreign rental income, most foreign capital gains) is generally exempt from Spanish tax entirely while on the regime.
• Spanish investment income (dividends, capital gains from Spanish shares, Spanish rental income) is taxed separately under the savings-income scale, not the 24% flat rate.
• Beneficiaries are also exempt from Spain's wealth tax on worldwide assets — only Spanish-located assets count — and from the Modelo 720 foreign-asset declaration.

How Long Does the Beckham Law Last?

The regime applies for the tax year of arrival plus the following five years — six fiscal years in total. After that period ends, you move onto Spain's standard progressive IRPF scale like any other resident. This limited duration makes timing part of the decision: the earlier in a tax year you can establish residency and file, the more full years of the flat rate you capture.

How to Apply

Applying involves filing Modelo 149 with the Spanish Tax Agency (Agencia Tributaria) within 6 months of your Social Security registration, backed by your employment contract, NIE, passport, and residency documentation. Missing the deadline means losing access to the flat rate for that residency. For the full step-by-step process, see How to Apply for the Beckham Law and Where to Apply for the Beckham Law.

Frequently Asked Questions

Is the Beckham Law still available in 2026? Yes. The regime remains in force under Article 93 of Spain's Personal Income Tax Law, with the eligibility rules introduced by the 2023 Startups Law reform still applicable.

Does the Beckham Law cover freelancers or autónomos? No. Self-employment income is generally excluded unless structured through a qualifying corporate arrangement. See Beckham Law for Freelancers for details.

Can I apply for the Beckham Law more than once? No. Once the six-year period has been used, it cannot be renewed or claimed again on a later move to Spain.

Does the flat rate apply to my salary above €600,000? No. Income above €600,000 is taxed at 47%, even while you're on the regime.

Conclusion

The Beckham Law offers a meaningful tax advantage for expats relocating to Spain for work, but eligibility, timing, and the scope of what income is actually covered all matter. Before assuming you qualify, review the Requirements checklist and weigh the Pros and Cons for your specific situation.

If you'd like to see your own numbers, check your monthly net salary with and without the Beckham Law using our calculator, or read a real example in our case study.