Key takeaways
- Employment income is taxed at 24% up to €600,000, and at 47% above.
- Most income obtained outside Spain is not taxed in Spain while the regime applies.
- It lasts for the year you become resident plus the following five years.
- You must not have been tax resident in Spain in the previous five years.
- The application (Form 149) must be filed within six months of starting your activity in Spain.
When someone moves to Spain, they usually become tax resident and start paying tax on their worldwide income at progressive rates that, depending on the region, can reach 47% or more. The special regime for workers relocating to Spain — popularly known as the Beckham Law, after the footballer who was one of its best-known beneficiaries — offers a very different alternative.
Since 2023, the regime is also open to remote workers, company directors and entrepreneurs, which has made it especially relevant for digital professionals.
How the Beckham Law works
If you qualify, you become tax resident in Spain but pay personal income tax under the rules that apply to non-residents. In practice, this means:
- Employment income is taxed at a flat 24% up to €600,000 per year, and at 47% on the excess.
- All employment income earned while the regime applies is considered obtained in Spain.
- Most other income obtained outside Spain — such as foreign dividends, interest or capital gains — is not taxed in Spain.
- Spanish-source investment income is taxed at the rates that apply to savings income.
- For wealth tax purposes, generally only assets located in Spain are taken into account.
Instead of the ordinary income tax return, taxpayers under the regime file Form 151.
Who can apply after the 2023 reform
The Startups Law, in force since 2023, relaxed the requirements. To apply, you must:
- Not have been tax resident in Spain in the five tax years before your move (previously ten).
- Move to Spain for one of the reasons set out in the law.
- Not obtain income through a permanent establishment in Spain, except in specific cases such as qualifying entrepreneurial activities.
The move must be due to one of these reasons:
- An employment contract: with a Spanish or foreign employer, including remote work carried out from Spain using digital means.
- Becoming a company director: with some limits when the company is an asset-holding entity.
- An entrepreneurial activity: considered innovative and of special economic interest for Spain.
- Highly qualified professional work: for startups, or for training, research and development activities.
Family members can benefit too
The reform also extended the regime to your spouse — or the other parent of your children — and to children under 25, or of any age if they have a disability, provided they move to Spain with you or during the first tax year and meet additional conditions regarding their income.
How to apply: Form 149 and the six-month deadline
The application is filed with Form 149 within six months of starting your activity in Spain. That date is usually the day you register with Spanish Social Security or, if you remain in your home country’s social security system, the date shown on the corresponding certificate.
This deadline is strict: once it has passed, you cannot apply for the regime for that move. That is why it is worth analysing your case before you arrive, not after.
You can also opt out of the regime later: the waiver is filed during November and December of the year before it should take effect.
Is it worth it? A simple comparison
Imagine a remote employee who moves to Spain with a salary of €120,000 and some investment income from abroad:
| General regime | Beckham Law | |
|---|---|---|
| Tax on salary | Progressive rates that can reach 47% or more depending on the region | Flat 24% |
| Foreign dividends and interest | Taxed in Spain | Generally not taxed in Spain |
| Wealth tax | Worldwide assets | Generally only assets in Spain |
The regime is not automatically better for everyone: people with lower income, deductions that only exist in the general regime or plans to stay in Spain for many years should compare both options with real numbers.
Before you move
The Beckham Law is one of the most attractive regimes in Europe, but the requirements and the deadline leave no room for mistakes. If you are planning to relocate, check how the regime fits into your change of tax residency, or see how we handle Beckham Law applications.
Frequently asked questions
Can digital nomads apply for the Beckham Law?
Yes, if they move to Spain to work remotely for a company under an employment contract and meet the rest of the requirements. Freelancers generally need to qualify through another route.
How long does the Beckham Law last?
The year you become tax resident in Spain and the following five tax years.
What is the deadline to apply for the Beckham Law?
Six months from the start of your activity in Spain, using Form 149.
Is foreign income taxed under the Beckham Law?
Most income obtained outside Spain is not taxed in Spain under the regime. Employment income, however, is considered obtained in Spain and taxed at 24% up to €600,000.
