Quick answer
The Beckham Law lets qualifying new residents pay a flat 24% on Spanish income up to €600,000 (47% above), with foreign income generally exempt and no wealth tax on foreign assets or Modelo 720. It lasts up to 6 years. You must not have been Spanish tax-resident in the last 5 years, and you must apply (Modelo 149) within 6 months of registering with social security.
The advantage, at a glance
| Beckham regime | Normal resident | |
|---|---|---|
| Spanish income tax | Flat 24% up to €600k | Progressive, up to ~47% |
| Foreign income | Generally exempt | Taxed (worldwide) |
| Wealth tax | Spanish assets only | Worldwide assets |
| Modelo 720 | Not required | Required (foreign assets >€50k) |
| Duration | Up to 6 years | Ongoing |
Who qualifies
- ✓Employees relocated to Spain or hired by a Spanish company.
- ✓Remote workers and digital-nomad-visa holders (incl. autónomo via the DNV).
- ✓Certain company directors and highly-qualified professionals.
- ✓You must not have been Spanish tax-resident in the previous 5 years.
Moving on a Digital Nomad Visa and planning to register as autónomo? The Beckham Law is often the single biggest tax lever available to you — but the 6-month clock starts when you register, so decide early.
Don't miss the 6-month window
A tax adviser will model whether the Beckham Law beats the normal regime for you and file it on time. We'll match you with an English-speaking adviser — free, no obligation.
Get matched with a tax adviserFrequently asked questions
Who qualifies for the Beckham Law in Spain?▼
People who become Spanish tax residents because they move to Spain for work — employees relocated or hired by a Spanish or foreign company, remote workers, digital-nomad-visa holders, and certain company directors. You must not have been a Spanish tax resident in the previous 5 years.
What tax rate do you pay under the Beckham Law?▼
A flat 24% on Spanish-source employment income up to €600,000 (47% on the excess), instead of Spain's progressive rates that reach 47% much sooner. Most foreign-source income is exempt, and you avoid wealth tax on non-Spanish assets and the Modelo 720 foreign-asset declaration.
Can freelancers use the Beckham Law?▼
Ordinary self-employed freelancers generally cannot — but if you hold a digital nomad visa you can qualify even while working as an autónomo. This is one of the main reasons the DNV is so attractive tax-wise.
How long does the Beckham Law last?▼
For the year you become resident plus the following five tax years — up to six years in total. After that you move to the standard resident tax regime.
When do I have to apply for the Beckham Law?▼
Within 6 months of registering with Spanish social security (or from the start date on your work registration). You apply using Modelo 149. Miss the window and you generally can't opt in — so plan it before you register.
Is the Beckham Law always worth it?▼
Not always. It's excellent for high Spanish salaries and people with significant foreign income or assets, but if most of your income is foreign and modest, or you have large Spanish deductions, the normal regime can sometimes be better. Get a tax adviser to model both.
Related guides & services
General information, not tax advice. The regime's rules and thresholds change — confirm with a licensed Spanish tax adviser before applying.