Beckham Law in Spain: The Complete 2026 Guide for Professionals and Digital Nomads
Spain's Special Tax Regime for Displaced Workers — popularly known as the "Beckham Law" — allows qualifying expats moving to Spain to be taxed as non-residents for up to six tax years. The result: a flat 24% rate on Spanish-source employment income up to €600,000, and no taxation on most foreign income. This guide explains who qualifies in 2026, what changed under Law 28/2022 (the Startups Law), and how to apply step by step.
Why the Beckham Law matters
Flat 24% rate
Pay 24% on Spanish employment income up to €600,000 (47% only on the excess), instead of progressive rates up to 47%.
Foreign income excluded
Worldwide income from outside Spain is generally not taxed in Spain while you are under the regime.
Up to 6 years
Apply in your year of arrival and stay under the regime for the year of arrival plus the following 5 tax years.
Family members included
Since 2023, spouses and children under 25 (or disabled dependants) can also apply under specific conditions.
Who qualifies in 2026
Following Law 28/2022 (Startups Law) and Royal Decree 1008/2023, the Beckham Law was expanded beyond the original "employee assigned by a foreign company" profile. To qualify in 2026 you must meet ALL of the following:
- You have not been tax resident in Spain in the 5 tax years prior to your move (reduced from 10 years).
- Your move to Spain is triggered by one of the qualifying events listed below.
- You do not obtain income through a permanent establishment in Spain (with limited exceptions for highly-qualified entrepreneurial activity).
- You file Modelo 149 within 6 months from the date you register with Spanish Social Security (or from the start of activity).
Qualifying triggers (what counts as a "displacement")
Employment contract with a Spanish employer
You sign a contract with a Spanish company or are posted to Spain by a foreign employer with a formal assignment letter.
Remote work / digital nomads
You work remotely from Spain for a foreign employer using exclusively computer, telematic and telecommunication means. The Digital Nomad Visa qualifies you automatically.
Director of a Spanish company
You are appointed director of a Spanish company. Since 2023 you can also hold over 25% of the share capital, except for "patrimonial" (passive asset-holding) entities.
Highly-qualified entrepreneurial activity
You move to Spain to carry out an innovative or economically valuable entrepreneurial activity, certified by ENISA.
Highly-qualified professionals serving startups
You provide services to emerging companies (startups certified by ENISA) or carry out training, R&D activities representing more than 40% of your total income.
Tax benefits in detail
Flat 24% on Spanish income up to €600,000
Above €600,000, the marginal rate is 47%. Even so, this is far below the progressive scales that can hit 47%–54% depending on the autonomous community.
Worldwide income generally exempt
Income earned outside Spain (foreign dividends, foreign rental income, foreign capital gains, etc.) is not taxed in Spain — with the important exception of employment income, which is taxed worldwide.
No Modelo 720 obligation
You are not required to file Modelo 720 (declaration of foreign assets) while under the regime.
Wealth Tax limited to Spanish assets
You only pay Wealth Tax (Impuesto sobre el Patrimonio) and the Solidarity Tax on Large Fortunes on assets located in Spain.
Capital gains and savings income
Spanish-source savings income (dividends, interest, capital gains on Spanish assets) is taxed at the savings scale: 19% / 21% / 23% / 27% / 28%.
How to apply: step by step
Register with Spanish Social Security or start activity
Your 6-month window starts the day you register with Spanish Social Security (Seguridad Social) or, where applicable, the day your activity begins in Spain.
Gather documentation
Passport / NIE, employment contract or assignment letter, certificate from your employer, Social Security registration, and (for digital nomads) the visa or work authorisation.
File Modelo 149
Submit Modelo 149 electronically to AEAT to elect the regime. This is the official application form for the Special Tax Regime for Displaced Workers.
Receive AEAT resolution
AEAT has 10 working days to issue a resolution. If approved, you receive an official certificate confirming you are under the regime.
File annual Modelo 151
Each year (campaign April–June) you file Modelo 151 — the income tax return specific to the Beckham regime — instead of the standard Modelo 100.
Key deadlines
Beckham regime vs ordinary Spanish tax residency
| Concept | Beckham Regime | Ordinary Residency |
|---|---|---|
| Tax rate on employment income | Flat 24% up to €600,000 | Progressive 19% – 47%+ |
| Foreign income (non-employment) | Generally exempt in Spain | Taxed worldwide |
| Foreign assets declaration (Modelo 720) | Not required | Required |
| Wealth Tax | Only on Spanish assets | Worldwide assets |
| Annual return | Modelo 151 | Modelo 100 |
| Duration | Up to 6 tax years | Indefinite |
Common mistakes that void the regime
- 1.Filing Modelo 149 outside the 6-month window — the deadline is strict and cannot be extended.
- 2.Becoming tax resident in Spain at any point during the 5 years before your move.
- 3.Obtaining income through a Spanish permanent establishment outside the allowed entrepreneurial exception.
- 4.Failing to file Modelo 151 each year — non-filing can trigger automatic exit from the regime.
- 5.Confusing "non-resident for personal income tax" with "non-resident for Modelo 210" — Beckham taxpayers do NOT file Modelo 210 on Spanish property they live in.
Frequently asked questions
Need help with your Spanish tax filings?
SpainTaxForm focuses on Modelo 210 for non-resident property owners. If you are under the Beckham regime, your annual return is Modelo 151 — but you may still need Modelo 210 for properties you own and do not personally occupy. Talk to us if you are unsure.