Spain's Special Expat Tax Regime—widely known as the Beckham Law (regulated under Article 93 of the Personal Income Tax Law / Ley del IRPF)—is one of Europe's most attractive tax structures for high-earning foreign professionals, executive relocations, and digital nomads. Under this regime, eligible expats moving to Spain are taxed as non-residents on their Spanish-source employment income at a flat 24% tax rate up to €600,000, while foreign investment income, overseas capital gains, and international dividends remain completely exempt from Spanish taxation.
1. What is the Beckham Law? Core Tax Advantages in 2026
Normally, tax residents living in Spain for more than 183 days per year are subject to progressive Spanish income tax (IRPF) reaching up to 47% to 54% on their worldwide income. Under the Beckham Law election, qualifying individuals enjoy substantial exemptions:
| Tax Feature | Standard Spanish Tax Resident (IRPF) | Beckham Law Expat Regime (Art. 93 LIRPF) |
|---|---|---|
| Spanish Employment Income (≤ €600,000) | Progressive rates from 19% up to 47%–54% | Flat 24% rate |
| Spanish Employment Income (> €600,000) | Top regional bracket (up to 54%) | Flat 47% rate |
| Worldwide Investment & Capital Gains | Taxable at 19%–28% (worldwide scope) | 100% Tax Exempt (only Spanish-source gains taxed) |
| Wealth Tax (Impuesto sobre el Patrimonio) | Worldwide assets subject to progressive wealth tax | Only assets physically located in Spain taxed |
| Model 720 Overseas Asset Reporting | Mandatory annual filing with severe penalties | Completely Exempt (no Model 720 requirement) |
2. Who is Eligible under the Expanded 2026 Startup Law Rules?
Following the major reforms introduced by the Spanish Startup Law (Ley de Startups), eligibility for the Beckham Law has expanded dramatically beyond traditional corporate transfers:
- Digital Nomads & Remote Workers: Foreign nationals holding the Spanish International Telework Visa (Digital Nomad Visa) working remotely for non-Spanish companies are now fully eligible.
- Company Executives & Directors: Individuals moving to Spain to take up a directorship in a Spanish company (regardless of shareholding percentage, provided the entity is not a pure asset-holding company).
- Qualified Startup Employees: Highly skilled professionals and entrepreneurs engaged in innovative economic activities certified by ENISA.
- Family Inclusions: Spouses (or domestic partners) and children under 25 years old can also apply for the 24% regime on their Spanish-source income.
- Reduced Lookback Window: The applicant must not have been a tax resident in Spain during the 5 preceding tax years (reduced from the previous 10-year requirement).
3. Step-by-Step Application Process & Strict 6-Month Deadline
The Beckham Law is not granted automatically upon arrival. Expats must proactively submit a formal election to the Spanish Tax Agency (Agencia Tributaria - AEAT):
- Step 1: Obtain NIE & Social Security Registration: Secure a Spanish Foreigner Identity Number (NIE) and register with Spanish Social Security (TGSS) or submit proof of self-employment under international nomad provisions.
- Step 2: File Form 149 (Modelo 149): Submit the official application form to AEAT accompanied by the employment contract, nomad visa approval, employer assignment letter, and passport copies.
- Step 3: Strict 6-Month Statutory Window: Modelo 149 must be submitted within exactly 6 months from the date of starting work in Spain (as registered with Social Security or upon entering Spanish territory under a nomad visa). Missing this deadline forfeits the regime entirely.
- Step 4: Receive Official AEAT Certificate: Once approved, the Tax Agency issues an official certificate confirming non-resident taxation for the tax year of relocation plus the subsequent 5 consecutive tax years (6 years total).
4. Frequently Asked Questions (FAQ)
Can digital nomads working as independent contractors use the Beckham Law?
Yes. Under the Startup Law reforms, self-employed international remote workers carrying a valid Spanish Digital Nomad Visa and performing services for non-Spanish clients are eligible to apply for the special 24% flat tax regime under Article 93.
What happens to dividends and capital gains from overseas investments?
Under the Beckham Law, foreign-source dividends, bank interest, rental income, and stock capital gains generated outside Spain are 100% exempt from Spanish income tax. Only dividends or property gains generated inside Spain are taxed.
Are Beckham Law beneficiaries required to file Form 720 (Modelo 720)?
No. Because beneficiaries are treated as non-residents for tax purposes under Non-Resident Income Tax (IRNR) rules, they are completely exempt from the onerous Model 720 foreign asset reporting declaration.
How long does the Beckham Law tax benefit last?
The regime applies for a maximum duration of six consecutive tax years: the initial tax year of arrival and relocation, plus the following five full tax calendar years.
What is the tax rate if my Spanish employment income exceeds €600,000?
For Spanish employment income up to €600,000, the applicable tax rate is a flat 24%. Any taxable employment income earned above €600,000 in a single calendar year is taxed at a flat rate of 47%.
Official sources
Rules, fees and thresholds change. Confirm anything in this guide with the official source before you act.
- Agencia Tributariatax authority
- Abogacía Españolabar association — verify a lawyer
- Registradores de Españaland registry