People who are tax resident in Spain are normally taxed on their worldwide income under the progressive personal income tax (IRPF). Article 93 of the Personal Income Tax Act (Law 35/2006), however, gives some people who move to Spain for work an option: although they are resident, they can be taxed under the rules of non-resident income tax (IRNR), largely at flat rates. The regime is named after the footballer David Beckham, who was among the first to benefit from these rules; professional athletes are now excluded. Startup Law 28/2022 extended the regime from 1 January 2023 to cover remote workers, entrepreneurs and family members.
What the regime offers
- Employment income is taxed at 24% up to €600,000 and at 47% on the part above that
- All employment income earned while the regime applies is treated as Spanish-source, regardless of where the work is carried out
- For other income, only Spanish-source income is taxed; for example, rental income from a home in Türkiye or dividends from foreign shares are not taxed in Spain
- As of 2025, Spanish-source savings income such as dividends, interest and capital gains is taxed at progressive rates of 19% to 30%
- For wealth tax, only assets located in Spain are taken into account
- The regime applies for the year in which the person becomes tax resident in Spain and the following five years, six tax periods in total
On the other hand, the personal and family allowances of the general regime cannot be used, and income items cannot be offset against each other. How income arising abroad is taxed in the country where it arises needs to be assessed separately.
Who can apply
The basic condition is not having been tax resident in Spain in the five tax periods before the move. The move must also take place, in the first year of the regime or the year before, for one of the following reasons:
- Employment contract: starting an employment relationship with an employer in Spain, or coming to Spain on an assignment ordered by the employer (carta de desplazamiento)
- Remote work: carrying out work remotely, without an assignment from the employer, using exclusively computer and telecommunication means; employees holding an international remote work (digital nomad) visa are deemed to meet this condition
- Company director: becoming a director (administrador) of a company; if the company only manages assets, the director must not hold a stake large enough to make them a related party
- Entrepreneurship: an economic activity classified by ENISA as an entrepreneurial activity
- Highly qualified professionals: highly qualified people who provide services to startups or carry out training, research, development and innovation activities, and earn more than 40% of their total employment, professional and business income from these activities
The person must also not earn income through a permanent establishment in Spain; entrepreneurs and highly qualified professionals are exempt from this rule.
Digital nomads: employed or self-employed?
For digital nomads, the deciding factor is how they work. The law treats remote work as a form of work under an employment contract and expressly mentions employees holding a digital nomad visa. Self-employed people (autónomos) providing services to clients abroad cannot use this provision. A self-employed person can enter the regime only if their activity is classified by ENISA as entrepreneurial or if they meet the conditions for highly qualified professionals. Holding a digital nomad visa does not mean automatic access to the tax regime either; the tax application is made separately.
Family members and the application deadline
The spouse (or, where there is no marriage, the other parent of the children) and children under 25, or of any age if they have a disability, can also opt for the regime. To do so:
- They must move to Spain with the main applicant, or before the end of the first tax year in which the regime applies to the main applicant
- They must become tax resident in Spain and must not have been resident in the previous five years
- They must not earn income through a permanent establishment in Spain
- Their combined taxable base must be lower than that of the main applicant
The regime does not apply automatically. The application is made electronically to the Spanish Tax Agency (Agencia Tributaria) using form 149. The deadline is six months from the start date of work shown in the Spanish social security registration; once it has passed, the regime can no longer be chosen. While the regime applies, the annual return is filed on form 151. The end of the assignment must also be reported within one month.
Who benefits
The regime is generally advantageous for highly paid executives, people with significant rental or investment income abroad, and people with wealth outside Spain. For people on relatively modest salaries, on the other hand, the general regime, with its allowances and progressive rates, may result in less tax. Under the general regime, regional tax rates also affect the outcome. The decision should therefore be based on a calculation made under both regimes.
When to get advice
Because the application deadline is short, your tax position needs to be planned before you move to Spain. People with a company shareholding, rental income or an ongoing employment relationship in Türkiye, self-employed digital nomads, and people moving with their families should assess the choice of regime with a qualified tax adviser (asesor fiscal) in Spain. Reviewing income, company and employment arrangements in Türkiye under Turkish law is part of the same plan.
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This article is for general information and is not legal advice. Legislation and case law may have changed since it was written.