Beckham Law Spain 2026: Who Qualifies and How Much You Really Save

The Beckham Law (special regime for workers posted to Spanish territory, Article 93 of the Personal Income Tax Act, LIRPF) lets you pay tax as a non-resident even while living in Spain. It is one of the most powerful tax advantages in the country, but it does not suit everyone.

What "taxed at 24%" means

You pay a flat 24% on your employment income earned in Spain, up to €600,000. Above that threshold, the rate rises to 47%. Instead of the progressive personal income tax scale (which reaches 47% from relatively low income levels), you pay a flat rate.

This flat rate applies to employment income and income from economic activities. Capital income (dividends, interest, capital gains) is taxed at the savings income rates, not at 24%.

Key requirements

1. You must not have been a tax resident in Spain during the 5 years before the first year the regime applies (reduced from 10 to 5 years by the Startups Act, effective since 2023).

2. The move to Spain must be due to one of the following:

• An employment contract with a Spanish company, or
• Appointment as director of a company (subject to certain limits), or
• A digital nomad visa (international remote worker), or
• An entrepreneurial activity certified by ENISA.

3. You must not obtain income through a permanent establishment in Spain, except for the certified entrepreneurial activity.

Deadline to apply: only 6 months

You have 6 months from your registration with Spanish Social Security (or the start of the activity) to file form 149. Miss the deadline and you lose the option permanently. This is the most costly mistake we see.

Duration

The regime lasts for the year of the move plus the following 5 years, a total of 6 tax years.

Real benefits

• A flat 24% rate instead of the progressive scale.
• You are taxed only on Spanish-source income, not on your worldwide income.
• You do not file form 720 (declaration of assets held abroad). However, if you hold cryptocurrency in foreign exchanges above the relevant thresholds, form 721 may still be required.

When it does NOT pay off

• Low salary (below approximately €55,000/year): general personal income tax with deductions (mortgage, family, pension contributions) can work out cheaper.
• Significant income from dividends or rental property outside Spain that you wanted to declare in Spain to apply a tax treaty.
• Large families with children: you lose the family deductions available under the general personal income tax regime.

Example: digital nomad from Mexico earning €80,000

Under Beckham: €80,000 × 24% = €19,200 in personal income tax. Under the general regime (Madrid): approximately €22,500 after personal allowances. Beckham saving ≈ €3,300/year, without counting the simplicity of not declaring worldwide income or form 720.

Digital nomads, self-employed workers and the Beckham Law

The 2023 Startups Act reform opened the regime to digital nomads with a remote-work visa and to entrepreneurs with a project backed by ENISA. Before that, it was almost exclusively for employees.

We calculate whether the Beckham Law pays off for you during the 1:1 advisory session (€75 + VAT, €90.75) and, if it does, we handle the application with a fixed quote in writing. Tell us your situation.

Frequently asked questions

Who can apply for the Beckham Law regime in 2026?

Anyone moving to Spain for an employment contract, a director role, a digital nomad visa or an ENISA-certified entrepreneurial project, who has not been a Spanish tax resident in the previous 5 years.

What is the tax rate under the Beckham Law?

A flat 24% on employment income up to €600,000, and 47% on the excess above that amount.

What is the deadline to apply for the Beckham Law?

6 months from your registration with Spanish Social Security or the start of your activity in Spain. This deadline cannot be extended.

How long does the Beckham Law regime last?

The year of the move plus the following 5 years, a total of 6 tax years.

Do I still have to file form 720 under the Beckham Law?

No, in general the obligation to file form 720 does not apply. However, cryptocurrency held on foreign exchanges above the relevant thresholds may still require form 721.

When is the Beckham Law not worth it?

Typically for lower salaries (below approximately €55,000/year), for people with significant deductible family circumstances, or when you would rather rely on a tax treaty under the general regime.

Official sources

• BOE: Ley 35/2006 (Personal Income Tax Act), article 93 sets out the special regime

• Agencia Tributaria: special regime for workers posted to Spain, form 149

• Agencia Tributaria: form 149 procedure (option, waiver, exclusion, end of posting)

• BOE: Ley 28/2022 (Startups Act), which widened access to the regime