The Beckham Law (régimen especial de impatriados, art. 93 of the Spanish income tax law) lets qualifying newcomers be taxed under non-resident rules for the year of the move and the next five years. Employment income is taxed at 24% up to €600,000 and 47% above, and most foreign investment income is not taxed in Spain.
It depends on
You must not have been tax resident in Spain in the five tax periods before the move.
Qualifying reasons include an employment contract (including remote work under the international telework visa), a company directorship, an approved entrepreneurial activity or highly qualified work for startups or R&D.
The option must be filed on form 149 within six months of the start of activity shown in your Social Security registration.
Who needs it
The regime is mainly relevant for higher earners moving from Germany to take up a Spanish job, a director role, or remote work for a German employer under Spain's international telework (digital nomad) visa. It can also apply to entrepreneurs with an approved activity and to highly qualified staff at startups or in R&D. Spouses and children under 25 can join under conditions. Because the rates are flat, the benefit depends on your income level and on how much foreign investment income you have, so a Spanish tax adviser should compare the regime with ordinary resident taxation before the deadline.
How it works
- 1
Check the conditions
No Spanish tax residence in the previous five tax periods, a qualifying reason for the move, and no income through a Spanish permanent establishment (except on the entrepreneur and highly qualified routes).
- 2
Register with Social Security
The start date of activity in your Spanish Social Security registration, or an equivalent document, starts the clock for the application.
- 3
File form 149
Submit the option on modelo 149 to the Agencia Tributaria with the supporting documents.
within six months of starting activity - 4
Add eligible family members
A spouse and children under 25 can opt in if they move with you or before the end of your first regime year and their combined taxable base is lower than yours.
six months from their entry or your start of activity, whichever is later - 5
File the annual return
File modelo 151 instead of the ordinary income tax return for each year of the regime.
What it costs
Key facts
| Fact | Value | Source | Checked |
|---|---|---|---|
| Beckham regime: prior non-residence | Not tax resident in Spain in the 5 tax periods before the move | 1 | checked 15 October 2026 |
| Beckham regime: qualifying reasons for the move | Employment contract (including remote work under the international telework visa), company directorship, approved entrepreneurial activity, or highly qualified work for startups or R&D | 1 | checked 15 October 2026 |
| Beckham regime: tax rates on general income | 24% up to €600,000; 47% above | 21 | checked 15 October 2026 |
| Beckham regime: rates on savings income | 19% to 30% | 2 | checked 15 October 2026 |
| Beckham regime: duration | Year of the move plus the following 5 tax years | 21 | checked 15 October 2026 |
| Beckham regime: deadline to opt in (modelo 149) | Within six months of the start of activity shown in the Social Security registration | 31 | checked 15 October 2026 |
| Beckham regime: family members | Spouse, children under 25 (any age if disabled) or the other parent can opt in | 13 | checked 15 October 2026 |
| Tax residency test | More than 183 days in Spain in the calendar year, or main centre of economic interests in Spain | 4 | checked 15 October 2026 |
Common mistakes
- Missing the six-month window after starting activity in Spain.
- Overlooking a period of Spanish tax residence within the previous five tax periods.
- Assuming every freelancer qualifies; self-employed income fits only through the entrepreneur or highly qualified routes.
- Forgetting that family members have their own conditions and deadline.
FAQ
Does the Beckham Law apply to digital nomads?
It can. Since the reform by Ley 28/2022, applicable from 1 January 2023, remote work carried out from Spain using IT tools counts as an employment-based reason, and holders of the international telework visa are expressly included. The other conditions still apply, including no Spanish tax residence in the previous five tax periods and filing form 149 within six months of starting activity.
How is income taxed under the regime?
You are taxed under non-resident income tax rules. Employment and business income from the qualifying activity is treated as Spanish-source and taxed at 24% up to €600,000 and 47% above that. Spanish savings income such as dividends, interest and gains is taxed at 19% to 30%. Foreign investment income is generally outside Spanish tax under the regime.
How long does it last, and can I leave it?
The regime covers the tax year in which you become resident in Spain and the following five tax years. You can renounce it by filing form 149 in November or December of the year before the renunciation takes effect. If you stop meeting the conditions, you must report the exclusion within one month.
Can my family benefit?
Yes, under conditions. A spouse, children under 25 (or of any age if disabled) or the other parent where there is no marriage can opt in if they move to Spain with you or before the end of your first regime year, become tax resident and meet the prior-residence condition. Their combined taxable base must be lower than yours.
Sources
- Agencia Tributaria, Manual de tributación de no residentes: régimen especial de impatriados (opens in a new tab)Authority · checked 15 October 2026
- Agencia Tributaria, Manual práctico IRPF 2025: régimen fiscal especial aplicable a trabajadores desplazados (opens in a new tab)Authority · checked 15 October 2026
- Agencia Tributaria, Modelo 149: instructions for completing the communication (opens in a new tab)Authority · checked 15 October 2026
- Agencia Tributaria, Manual práctico IRPF 2024: residencia habitual en territorio español (opens in a new tab)Authority · checked 15 October 2026
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