The regime known as the "Beckham law" (régimen especial para trabajadores desplazados) allows people who become tax resident in Spain after moving there to be taxed, under certain conditions, according to the rules that apply to non-residents. The regime is optional: if an eligible person opts in, their employment income is taxed at a flat rate for six tax periods, and most of their income from abroad stays outside the Spanish tax net. Startup Law No. 28/2022 widened its scope to include remote workers and entrepreneurs.
Who can benefit
The basic condition is that you were not tax resident in Spain in the 5 tax periods before your move. The move must also be based on one of the following:
- A new employment contract with an employer in Spain, or your employer abroad sending you to Spain with an assignment letter
- Working remotely from Spain for an employer, using only computers and telecommunications; employees holding the international teleworking (digital nomad) visa fall within this group
- Taking up a post as a company director (administrador); if the company is an asset-holding company (entidad patrimonial), there is a limit on the shareholding you may hold
- Carrying out a business that qualifies as an entrepreneurial activity (actividad emprendedora) under Law No. 14/2013
- Being a highly qualified professional providing services to start-ups or to training, research, development and innovation activities
Except in the last two cases, you must also not earn income through a permanent establishment in Spain. Professional athletes are excluded from the regime.
For self-employed digital nomads the route is narrower: the remote-work option is designed for employees. Self-employed people can benefit only if their activity is accepted as an entrepreneurial activity, which requires a separate official assessment.
Family members
Your spouse, children under 25 (with no age limit for children with a disability) and, where there is no marriage, the children's other parent can also opt for the regime. To do so, they must move to Spain with you or before the end of your first tax period, become resident in Spain, meet the 5-year non-residence condition, and have a combined tax base lower than yours.
How the taxation works
- All employment income earned during the regime is treated as earned in Spain and, as of 2025, is taxed at 24% up to €600,000 and 47% on the excess
- For other income, only Spanish-source income is taxed; rental income, interest or dividends from abroad are, as a rule, not taxed in Spain
- As of 2025, Spanish-source dividends, interest and capital gains are taxed at progressive rates of between 19% and 30%
- Wealth tax is calculated only on assets located in Spain
- The annual return is filed on Modelo 151 rather than the standard income tax return
Duration and notification
The regime applies for the year in which you become resident in Spain and the following 5 years, 6 tax periods in total. The option is notified to the Spanish Tax Agency (Agencia Tributaria) on Modelo 149. The notification must be filed no later than 6 months after the start date shown in your Spanish social security registration; if this deadline is missed, you cannot join the regime later. Anyone who wishes to leave the regime notifies this on Modelo 149 during November and December of the year before the exit is to take effect.
How we work with you
- We assess, under the general rules, whether the reason for your move and your past periods of residence meet the conditions of the regime
- We work with your employer so that documents such as the employment contract, the assignment letter and the remote-work authorisation contain what the regime requires
- We prepare the documents needed for Modelo 149 and put the 6-month deadline in your calendar
- We coordinate the filing of the notification and the annual returns by a qualified tax adviser (asesor fiscal) or gestor in Spain, and follow up the process
Frequently asked questions
I came on a digital nomad visa. Can I benefit from the Beckham law?
Generally yes, if you work for an employer abroad and have not been resident in Spain in the last 5 years. For the self-employed the route is much narrower; whether your activity counts as an entrepreneurial activity needs to be examined separately.
Will my rental income in Türkiye be taxed in Spain?
If you are under the regime, rental income from abroad is, as a rule, not taxed in Spain. Taxation in Türkiye is assessed separately under Turkish legislation and the double taxation treaty between the two countries.
What happens if I miss the 6-month deadline?
The deadline is strict; once it has passed, the regime cannot be chosen and the general income tax rules apply. That is why we recommend planning the timetable before you move, at the employment contract stage.
Is the regime always more favourable?
No. Depending on your income level, the sources of your income and your family situation, the general regime may be more suitable; the personal and family allowances of the general regime do not apply under this regime. This page explains the general rules; a calculation for your own case should be made by a qualified tax adviser in Spain.
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Requirements and amounts are updated every year. Your file is prepared under the rules in force on the day you apply.