Spain's Beckham Law: the 2026 guide to the special tax regime for new arrivals
Facts last verified on against 5 sources (5 official). By the Relocate+ team.
Short answer
The 'Beckham Law' is Spain's special tax regime for workers, professionals, entrepreneurs and investors who move to Spain. If you opt in, you're taxed under non-resident rules: work and business income is taxed at 24% up to €600,000 and 47% above that, and most other income is only taxed if it comes from Spain.[3][4]
It lasts for the year you become Spanish tax resident plus the next five. You can't have been Spanish tax resident in the previous five tax years, and you must opt in with Form 149 within six months of starting work in Spain (your Social Security start date).[2][3]
Key facts at a glance
Who can apply
Employees moving for a job
Best for: People hired by a Spanish employer or sent to Spain by their employer.
Requirement: The move must follow a work contract with a Spanish employer or a transfer ordered by your employer, in the year you move or the year before.[2]
- You'll need a statement from your employer and, for transfers, the transfer letter.
Remote workers (including the digital nomad visa)
Best for: People who keep working for a company abroad from Spain.
Requirement: Remote work done only through computers and telecommunications qualifies even without an employer-ordered transfer. The Tax Agency confirms that employees holding Spain's international telework visa meet this condition.[2][5]
- Freelancers on the telework visa should check with a tax adviser: the Tax Agency's confirmation refers to employed workers.
Company directors
Best for: People who move to become an administrator of a company.
Requirement: You move because you become an administrator of an entity, and you provide a statement from that entity.[2]
Entrepreneurs and highly qualified professionals
Best for: Founders of innovative businesses and specialists working for startups or in R&D.
Requirement: Entrepreneurs need an innovative business activity recognised under Spain's entrepreneurs law (an ENISA report, unless you hold an entrepreneur residence permit). Highly qualified professionals must work for emerging companies or in training, research, development and innovation, earning more than 40% of their total work and business income from it.[2]
What changed recently
Step-by-step timeline
- 1
Before you move
Check that you qualify
Confirm you weren't Spanish tax resident in the previous five tax years and that your move fits one of the qualifying reasons: a job or transfer, remote work, becoming a director, or an entrepreneurial or highly qualified activity.[2]
- 2
On arrival
Get a Spanish tax number and register with the Tax Agency
You need a Spanish tax number (NIF) and must be on the Tax Agency's census of taxpayers. If you aren't, file the census declaration first.[1]
- 3
When you start work
Note your Social Security start date
Your six-month deadline runs from the date your activity starts in Spain's Social Security system (or the equivalent document if you stay in another country's system).[2]
- 4
Within 6 months
Upload your supporting documents
Use the Tax Agency procedure "Provide the necessary documentation to opt for the special regime". Keep the registration number it gives you: Form 149 must include it.[1]
- 5
Within 6 months
File Form 149
File online. Each person files their own Form 149, and the main taxpayer must file before any family members.[1][2]
- 6
While you're paid
Check your payroll withholding
Under the regime, tax withheld from salary is 24%, and 47% on anything above €600,000 paid by the same employer in a calendar year.[4]
- 7
Every year
File Form 151 instead of the normal return
The deadline is the same as Spain's general income tax return period each year.[4]
Document checklist
- Spanish tax number (NIF) and census registration[1]
- Proof of your Social Security registration, or the equivalent document[2]
- Your residence authorisation, if you need one[2]
- Employees: employer statement and, for transfers, the transfer letter[2]
- Directors: statement from the entity[2]
- Entrepreneurs: ENISA report (unless you hold an entrepreneur residence permit)[2]
- Highly qualified professionals: proof of status and of services to an emerging company[2]
- Family members: documents proving the family link[2]
- Registration number from the documentation upload (goes on Form 149)[1]
Tax rates under the regime
| Item | Amount |
|---|---|
| Work and business income up to €600,000 | 24%[3][4] |
| Work and business income above €600,000 | 47%[3][4] |
| Savings income: first €6,000 | 19%[3] |
| Savings income: €6,000–€50,000 | 21%[3] |
| Savings income: €50,000–€200,000 | 23%[3] |
| Savings income: €200,000–€300,000 | 27%[3] |
| Savings income: above €300,000 | 30%[3][4] |
These are the regime's state rates. Whether the regime saves you money depends on your income and where it comes from, so have a tax adviser compare it with normal Spanish taxation before you opt in.
Tax basics
All work and business income earned while the regime applies counts as earned in Spain, including salary paid from abroad. Other income (such as foreign dividends or rent) is only taxed in Spain if it comes from Spain.[4]
Relief for tax paid abroad is limited: it can't exceed 30% of the Spanish tax on that income for the year.[4]
This is general information, not tax or legal advice. Rules depend on your situation — speak to a qualified adviser.
Moving with family
Your spouse (or the other parent of your children, if you aren't married) and children under 25 (any age if disabled) can also opt in. Their combined taxable income must be lower than yours.[2]
Family members file their own Form 149 after you, with their own deadline counted from when they arrive in Spain or from your start date.[1][2]
Common mistakes to avoid
- Missing the six-month window. The clock starts on your Social Security start date, not when you arrive or get your visa.[2]
- Filing Form 149 before uploading documents. The form needs the registration number from the separate documentation procedure.[1]
- Assuming salary from a foreign employer is tax-free. Under the regime, all work income counts as Spanish.[4]
- Having lived in Spain recently. Being Spanish tax resident in any of the previous five tax years rules you out.[2]
Frequently asked questions
What is the Beckham Law in Spain?
A special tax regime for people who move to Spain to work, run a business or invest. You pay tax under non-resident rules: 24% on work income up to €600,000 and 47% above that, for the year you arrive and the next five.[3][2]
Can digital nomads use the Beckham Law?
Employed digital nomads, yes. Remote work done only through computers and telecommunications qualifies, and the Tax Agency confirms that employees holding the international telework visa meet the move condition, provided they weren't Spanish tax resident in the previous five years. Freelancers should check with an adviser.[2][5]
What is the deadline to apply for the Beckham Law?
Six months from the date your work activity starts in Spain's Social Security system. You opt in with Form 149, after uploading your supporting documents.[2][1]
How long does the Beckham Law last?
Six tax years: the year you become Spanish tax resident and the following five.[2][3]
Can my family use the Beckham Law too?
Yes, your spouse (or your children's other parent) and children under 25 can opt in, as long as their combined taxable income is lower than yours. Each files their own Form 149 after you.[2][1]
Is foreign income taxed under the Beckham Law?
Work and business income is taxed in Spain wherever it's paid. Other foreign income, such as dividends or rent from abroad, isn't taxed in Spain under the regime.[4]
Sources
Every fact on this page links to one of these. Official = government, consulate or official gazette.
- [1] Modelo 149: Régimen especial para trabajadores, profesionales, emprendedores e inversores desplazados — Agencia Tributaria (Spanish Tax Agency)Official · checked 28 October 2026
- [2] Form 149: instructions for completing the communication — Agencia Tributaria (Spanish Tax Agency)Official · checked 28 October 2026
- [3] Manual práctico IRPF 2025: régimen fiscal especial aplicable a trabajadores desplazados — Agencia Tributaria (Spanish Tax Agency)Official · checked 28 October 2026
- [4] Form 151: instructions for fiscal year 2023 and following — Agencia Tributaria (Spanish Tax Agency)Official · checked 28 October 2026
- [5] Régimen especial para trabajadores desplazados (impatriados) — Agencia Tributaria (Spanish Tax Agency)Official · checked 28 October 2026
Immigration rules change often. Always confirm requirements with the consulate or authority that handles your application before you book or pay for anything. Spotted something out of date? Tell us.