Spain’s Beckham Law (Special Expat Tax Regime)

One of Europe’s most attractive expat tax regimes

Spain’s Beckham Law is a special expat tax regime that allows eligible individuals who move to Spain for work to be taxed as non-residents for up to six tax years, even though they become Spanish tax residents. The result is a flat 24% tax rate on Spanish-sourced employment income up to €600,000, no tax on most foreign income, no Modelo 720 obligation and simplified annual reporting.

Under Article 93 of the Spanish Personal Income Tax Law (LIRPF), this regime applies IRNR-style rules to inbound workers and is especially attractive for high-earning employees, highly qualified professionals, entrepreneurs, investors, international teleworkers and certain company directors.

At NomadTaxSpain, we assess your eligibility, prepare all documentation, file the Model 149 application and take care of ongoing compliance via Model 151.

Who is Spain’s Beckham Law designed for?

The special expat regime is particularly interesting if you are relocating to Spain and expect significant employment or director income, especially when part of your wealth or income remains abroad.

• Employees relocating to Spain with an employment contract.
• Highly qualified professionals joining Spanish or international companies.
• Entrepreneurs and investors starting a qualifying business activity.
• International teleworkers (digital nomads) working remotely from Spain.
• Company directors who meet participation and control requirements.
• Accompanying family members who move with the main applicant and opt in to the regime.

Main tax benefits under the Beckham Law

When correctly applied, the regime can drastically reduce your Spanish tax burden for several years:

• 24% flat tax rate on Spanish employment income up to €600,000 per year.
• Income above €600,000 taxed at the higher marginal rate (around 47%).
• Taxation only on Spanish-sourced income (with specific rules for employment income).
• No tax on most foreign income, including many investment returns and foreign salaries that meet the remote work conditions.
• No obligation to file Modelo 720 for foreign assets, unlike ordinary tax residents.
• Simplified annual return via Modelo 151.
• Substantial tax savings for high earners compared with progressive IRPF, which can reach ~47%.

For executives, remote workers and globally mobile professionals, this often means keeping a significantly larger share of your income during the first years in Spain.

Who qualifies for Spain’s special expat tax regime?

To benefit from the Beckham Law, you must meet strict legal conditions at the time of moving and throughout the period of application:

• No Spanish tax residency in the previous five tax years.
• Relocation to Spain as a consequence of one of the following:
  • An employment contract with a Spanish or foreign entity.
  • Appointment as a company director.
  • Starting a qualified entrepreneurial activity.
  • Working as a highly skilled professional.
• No income obtained through a permanent establishment in Spain (with limited exceptions).
• Filing the Model 149 application within the strict six-month deadline from the start of the work activity or registration.
• Becoming a Spanish tax resident (typically by spending more than 183 days in Spain or having your centre of vital interests there).

A correct assessment of your previous residency, timeline and contractual situation is essential before applying.

Specific rules for digital nomads and international teleworkers

Holders of Spain’s International Teleworker Visa (Ley 14/2013) benefit from updated rules that explicitly connect the telework residence with the Beckham regime.

• Services must be provided exclusively by telematic means (remote-only work).
• Work is performed for non-Spanish companies.
• In the case of self-employed professionals, Spanish clients are allowed only up to 20% of total activity.
• The updated conditions apply from 20 May 2025, with a strict "remote-only" focus.

In practice, this makes the Beckham Law a natural companion to the Digital Nomad Visa and related telework permits, provided all conditions are synchronised correctly.

How the application works: Model 149 and Model 151

The application process is formal and time-sensitive. Errors or delays can make the regime unavailable, and the choice is often difficult to reverse.

1. Confirm tax residency in Spain

   You must become a Spanish tax resident, typically after spending more than 183 days in Spain or meeting the centre of interests test.

2. File Model 149 within six months

   You need to submit Model 149 electronically within six months from the start of your work activity or registration with Social Security/Tax Authorities.

3. Provide supporting documentation

   Typical documents include:

   • Passport and NIE.
   • Employment contract or teleworker authorisation.
   • Appointment as company director (if applicable) and company documentation.
   • Proof of family links where relatives also opt into the regime.
4. Annual returns via Model 151

   Once accepted, you must file an annual tax return using Model 151, instead of the ordinary IRPF return (Modelo 100).

Because the regime is tightly regulated and, in many cases,irreversible, professional advice is critical before filing Model 149.

Common pitfalls and practical notes

• There must be a clear causal link between the move to Spain and the employment, directorship or professional activity.
• Long gaps between arrival and the start of employment can lead to denial.
• The regime does not apply to holders of the Non-Lucrative Visa, as they are not allowed to work.
• Teleworkers must meet the strict remote-only conditions in force since 20 May 2025.
• The regime can be revoked if conditions are not continuously met (for example, if a permanent establishment arises in Spain or deadlines are missed).

A proactive, well-documented strategy significantly reduces the risk of refusals or unexpected tax consequences.

Beckham Law vs ordinary Spanish tax residency

Understanding the difference between the special expat regime and ordinary IRPF is key when deciding whether to opt in:

• Tax base
  • Beckham Law: mainly Spanish-sourced income.
  • Ordinary IRPF: worldwide income (work, investments, rentals, capital gains, etc.).
• Tax rate
  • Beckham Law: flat 24% up to €600,000; higher rate above that.
  • Ordinary IRPF: progressive scale up to around 47%.
• Foreign income
  • Beckham Law: mostly exempt, subject to specific rules.
  • Ordinary IRPF: fully taxable, with treaty relief where applicable.
• Modelo 720 (foreign assets)
  • Beckham Law: no 720 obligation under current rules.
  • Ordinary IRPF: 720 reporting required if thresholds are met.
• Deductions
  • Beckham Law: limited deductions and allowances.
  • Ordinary IRPF: full range of IRPF reductions and family/ regional deductions.

For high earners and remote workers with substantial foreign income, the savings from the Beckham regime can be very significant, but it is not always the best choice for every profile.

Why choose NomadTaxSpain for your Beckham Law strategy?

We provide full, specialised assistance for expats, executives, founders and remote workers relocating to Spain who want to make the most of the special expat tax regime.

• Eligibility assessment before you move or sign contracts.
• Integration of the Beckham regime with your visa or residence permit (Digital Nomad Visa, HQP, Entrepreneur Visa, etc.).
• Preparation and filing of Model 149 and all supporting documentation.
• Ongoing tax compliance through Model 151.
• Applications and ongoing support for accompanying family members.
• Coordination with global tax planning so your structures, investments and residency in other countries are fully aligned.

Our team supports hundreds of expats relocating to Spain each year and is deeply familiar with both the technical rules and the practical expectations of the Spanish Tax Agency.

Start your Beckham Law analysis today

The Beckham regime can be one of the most effective ways to reduce your tax burden when moving to Spain, but only if it is applied correctly and on time.

We can analyse your current and future income, your international ties and your relocation plans, then design a clear strategy to decide whether to opt into the regime and how to coordinate it with your immigration process.