The Beckham Law in Spain: A Smart Tax Option for International Professionals
- NOVA Barcelona
- Oct 17
- 5 min read
Are you moving to Spain for work and wondering how taxes will affect your income? The Beckham Law offers a special tax regime for international professionals, allowing you to pay less on Spanish-source income for up to six years. At NOVA Barcelona, we help you understand this opportunity and make the most of your relocation.
In this guide, you’ll learn:
What Is the Beckham Law?
Officially called the Special Tax Regime for Inbound Workers (Régimen Fiscal Especial para Trabajadores Desplazados), the Beckham Law was created in 2005 to make Spain more attractive to international talent.
It allows qualifying foreign residents relocating to Spain to be taxed as non-residents (at a flat rate) for up to six years, meaning they only pay Spanish tax on Spanish-source income - not on earnings from abroad.
The nickname “Beckham Law” comes from the footballer David Beckham, one of the first high-profile beneficiaries when he joined Real Madrid.
Who Qualifies
To benefit from the Beckham Law, you generally need to meet the following conditions:
No Spanish tax residency in the 5 preceding years
A valid employment contract or intra-company transfer
Employer with a Spanish presence (a Spanish company or branch)
Application within six months of starting work or registering with Social Security
Recent updates allow some remote professionals to apply under specific conditions (such as Spain’s Digital Nomad Visa), but eligibility is stricter in these cases.
Benefits and Trade-offs
Key Benefits
24% flat tax rate on Spanish-source employment income (up to €600,000)
No Spanish tax on foreign income, including dividends, interest, and property rent abroad
Wealth tax relief: only assets located in Spain are considered
Simplified tax compliance, focusing solely on Spanish-source income
Points to Consider
Limited resident deductions or allowances (family, housing, etc.)
After six years, you revert to the standard Spanish tax system and worldwide taxation
For modest incomes, the flat 24% may be higher than progressive rates
Missing the six-month application deadline disqualifies you
Home country tax obligations may still apply
Because of these trade-offs, it is strongly recommended to consult with a relocation and tax professional before applying.
How to Apply
Steps to apply for the Beckham Law:
Obtain your NIE (foreigner ID) and register with Social Security.
Start employment with a Spanish company or branch.
Submit Form 149 (Modelo 149) to the Spanish Tax Agency within six months of starting work.
Receive confirmation of acceptance.
File your Beckham Law tax return annually (Modelo 151 or equivalent).
Track the six-year period and prepare for the transition to standard taxation.
Timing and documentation are critical. Missing deadlines can result in denial of eligibility for the regime.
Frequently Asked Questions
Who can apply for the Beckham Law in Spain?
Foreign professionals relocating to Spain who haven’t been Spanish tax residents in the past five years, hold a valid employment contract (or in certain remote work cases), and apply within six months of starting employment. This includes citizens from other EU countries - eligibility is based on tax residency and employment conditions, not nationality.
How long does this regime last?
Up to six tax years — the year you arrive plus the following five years.
Can self-employed or freelance professionals qualify?
Historically, the regime was only available to employees. However, under recent reforms (such as Spain’s Startup Act), some self-employed or remote workers may qualify under certain conditions.
What income is taxed under the Beckham Law?
Only Spanish-source income is taxed under the Beckham Law. This includes salary, bonuses, and other compensation earned for work performed physically in Spain, even if the employer is foreign. Income derived from employment or activities conducted from outside Spain remains exempt, as do dividends, interest, and foreign rental income not linked to Spanish assets or activities.
What tax rate applies?
Spanish-source employment income is taxed at a flat 24% rate up to €600,000 per year. Any income above €600,000 is taxed at 47%. There is no minimum income requirement to qualify — the regime applies as long as you meet the other eligibility criteria.
What happens after six years?
You return to the regular Spanish tax system, meaning taxation on your worldwide income at progressive rates. You also regain access to standard deductions and allowances.
Does the Beckham Law affect wealth tax?
You are only liable for wealth tax on assets located in Spain, not abroad, during the six-year period.
What happens if I miss the six-month application deadline?
You lose the right to apply for the regime and will be taxed as a standard Spanish resident.
Do I still need to file tax returns in my home country?
Yes. Depending on your home country’s tax rules and double taxation agreements with Spain, you may still have reporting obligations. Coordinating with a relocation specialist and tax advisor is highly recommended.
Does the Beckham Law cover my spouse or family members?
Possibly. Starting in 2023, the Beckham Law extended eligibility to the spouse and dependent children (under 25 years of age), as well as disabled dependents, provided they relocated to Spain together with the main applicant and applied within the relevant deadlines. These family members do not need to be employed in Spain to benefit from the regime but must meet residency/relocation criteria.
Are there restrictions on changing jobs while under the Beckham Law?
To maintain eligibility, you generally need to continue working for a qualifying employer in Spain. Changing to a non-qualifying employer could affect your status under the regime.
Can self-employed professionals, freelancers, or remote workers benefit ?
Potentially. Historically, the Beckham Law applied only to employees. Since 2023, certain entrepreneurs, highly skilled professionals, and workers engaged in startups or R&D activities became eligible. However, most self-employed individuals (autonomos) and freelancers working independently - including many remote workers on Spain’s Digital Nomad Visa - do not qualify for the Beckham Law. Eligibility requires not having been a Spanish tax resident in the previous five years, working with or contracting for a Spanish company or approved foreign employer, and meeting strict documentation and registration requirements. Freelancers generally must meet specific criteria related to working with startups or highly qualified activities rather than deriving income solely from foreign clients. Because the rules are complex and case-specific, consulting a tax professional is strongly recommended.
Why NOVA Barcelona Is the Right Partner
At NOVA Barcelona, we go beyond logistics - we help you navigate every step of your relocation, including Spain’s unique tax opportunities.
We can help you:
Confirm eligibility for the Beckham Law before you relocate
Coordinate with experienced tax specialists in Spain
Manage documentation and deadlines so nothing is missed
Support your smooth integration into life in Barcelona
Ready to Relocate with Confidence?
Contact NOVA Barcelona today to learn how we can guide you through the Beckham Law application, relocation process, and your first steps in Spain.
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