Spain Beckham Law Complete Guide 2026: 24% Flat Tax for Foreigners

Spain’s Beckham Law (officially the Régimen Especial de Trabajadores Desplazados, or RETD) is one of Europe’s most generous expat tax regimes: a 24% flat income tax rate for up to 6 years on Spanish-source income, in place of Spain’s standard IRPF rates that can reach 47% for high earners. At €150,000 income, the saving versus standard IRPF is approximately €30,000 per year.

This guide covers the full structure of the 24% flat tax, the Modelo 149 application process, which income types are in and out of scope under the regime, the 2023 expansion for digital nomad visa holders, and a detailed comparison to standard Spanish IRPF rates.

Beckham Law: The 24% Flat Rate Structure

Under the Beckham Law, qualifying individuals are taxed as non-residents for Spanish income tax purposes for up to 6 years, regardless of their actual physical presence in Spain. According to the Agencia Tributaria (AEAT), this means:

• Spanish-source employment or professional income up to €600,000: taxed at a flat 24%
• Spanish-source income above €600,000: taxed at 47%
• Capital gains on Spanish assets: taxed at 19–28% (the standard non-resident rates for savings income)
• Foreign-source income (dividends, rental income abroad, US investments): not within scope of Spanish tax under the Beckham Law — only Spanish-source income is taxable

Comparison to standard IRPF at €150,000: Under standard IRPF, an employee in Madrid pays approximately 43–44% effective rate, equating to roughly €64,500–66,000 in tax. Under the Beckham Law, the same income is taxed at 24%, equating to €36,000 — a saving of approximately €28,000–30,000 per year.

Historical note: The Beckham Law was created in 2004, originally prompted by footballer David Beckham’s transfer to Real Madrid. A sports persons’ exception was abolished for new applications from 2015 onwards. The regime is now used by professionals, executives, and entrepreneurs across sectors.

Eligibility and Application Process (Modelo 149)

Core Eligibility Requirements

• Must not have been a Spanish tax resident in the 5 years immediately preceding the move to Spain
• Must move to Spain due to an employment contract with a Spanish company, a foreign company posting you to Spain, a director appointment, a Spanish Digital Nomad Visa (since 2023), or entrepreneurial activity under the Startup Law
• Professional activities must be conducted primarily in Spanish territory

Application Process

To elect the Beckham Law, you must file Modelo 149 with the Agencia Tributaria (AEAT) within 6 months of your first Spanish working day (or the date on your employment contract, whichever is earlier). You will need:

1. Your NIE (Número de Identificación de Extranjero) — obtain this before applying
2. Employment contract, director appointment document, or Digital Nomad Visa certificate
3. Proof of non-residence in Spain for the prior 5 years
4. Social Security registration certificate

AEAT typically confirms the election within a few weeks. Once confirmed, annual tax returns are filed using Modelo 151 (not the standard Modelo 100 used by Spanish residents). Missing the 6-month deadline permanently bars you from the Beckham Law for that move to Spain — there is no extension or appeal.

Digital Nomad Route (Since January 2023)

The 2023 Startup Law reform extended Beckham Law eligibility to holders of the Spanish Digital Nomad Visa (Visa para Nómadas Digitales) who work remotely for non-Spanish employers. Previously, the regime was available only to employees transferred to Spain by their employer. The DNV expansion significantly broadened the pool of qualifying individuals.

What’s In and What’s Out: Income Types Under Beckham

Income IN Scope (Taxed at 24%)

• Employment income from a Spanish employer or a foreign employer posting you to Spain
• Professional self-employment income from Spanish sources
• Director fees from Spanish companies
• Remote work income for non-Spanish employers where you hold a Digital Nomad Visa

Income OUT of Scope (Not Taxed in Spain Under Beckham)

• Foreign-source dividends and investment income (e.g., US brokerage accounts, UK ISA income)
• Foreign rental income
• Foreign pension income
• Capital gains on non-Spanish assets

This exclusion of foreign-source passive income is one of the regime’s most attractive features for internationally mobile professionals. A US expat with a US investment portfolio, for example, pays no Spanish tax on dividends or capital gains from that portfolio while on the Beckham Law.

Capital Gains on Spanish Assets

Gains from the sale of Spanish real estate or Spanish shares are taxed at the standard non-resident savings tax rates: 19% on the first €6,000, 21% on €6,001–€50,000, 23% on €50,001–€200,000, 27% on €200,001–€300,000, and 28% above €300,000.

2023 Digital Nomad Expansion and Comparison to Standard IRPF

2023 Expansion: Digital Nomads Now Eligible

Before 2023, the Beckham Law was only available to employees physically relocated to Spain by their employer. The Spanish Startup Law (Ley de Startups), in force from January 2023, added two new qualifying categories:

• Digital Nomad Visa holders: remote workers employed by or providing services to non-Spanish companies, earning at least 40% of their income from non-Spanish sources
• Entrepreneurs and startup founders: those conducting innovative business activities under the Startup Law framework

The DNV route is particularly attractive because it allows location-independent professionals — who previously had no access to the Beckham Law — to benefit from the 24% flat rate on their Spanish-earned income.

Beckham Law vs Standard IRPF: Detailed Comparison

Standard IRPF estimates use 2026 state + Madrid regional rates. Catalonia and other high-rate regions produce larger savings. Use the Spain Tax Calculator for a personalised estimate.

Social Security Is Not Affected

The Beckham Law reduces income tax only. Spanish Social Security contributions (approximately 6.35% employee + 29.9% employer on capped base) apply normally, regardless of the regime. Self-employed DNV holders under Beckham still pay autónomo contributions.