What is the Ley Beckham?

The Régimen Especial de Trabajadores Desplazados — the Ley Beckham — is a special tax regime for individuals who become Spanish tax residents due to a work move to Spain. Under this regime, the individual is taxed only on income arising in Spain at a flat rate of 24% on income up to €600,000, and 47% above that. This is significantly more favourable than standard IRPF rates (reaching 47% from €60,000 upwards).

Who Can Apply in 2026?

Following the 2023 Startup Law reform, the regime is available to:

  • Employed workers relocated to Spain by a foreign or Spanish employer
  • Digital nomads with a Spanish Digital Nomad Visa working remotely for foreign companies
  • Entrepreneurs who have moved to Spain to run an innovative business activity
  • Highly qualified professionals providing services to startups
  • Investors / passive income: Since the 2023 reform, individuals moving to Spain to manage wealth can also qualify

Key exclusion: You must not have been Spanish tax resident in the previous 5 years.

The Tax Savings in Numbers

For a new resident earning €120,000 from a Spanish employer:

  • Under standard IRPF: Progressive rates — approximate tax circa €46,000–€52,000.
  • Under Beckham Law: Flat 24% on €120,000 = €28,800.

Saving: approximately €18,000–€23,000 per year. Over 6 years: potentially €100,000+ saved. Most valuable for earnings above €60,000–€70,000/year.

Application Process and Deadline

File Modelo 149 with the Tax Agency within 6 months of Social Security registration (for employees) or starting the qualifying activity. This deadline is firm — missing it means losing the regime entirely.

Once approved, you file annual returns using Modelo 151. Your tax advisor prepares and monitors the application.

Duration and Important Limitations

The regime applies for the year you become tax resident plus the 5 following years — up to 6 years total.

Important limitations:

  • No deductions or allowances: You cannot use standard IRPF deductions (mortgage interest, pension contributions, etc.).
  • Foreign income not declared in Spain: Foreign-source income is not taxed in Spain under Beckham — but it IS still taxable in your home country.
  • Wealth tax only on Spanish assets: Beckham Law holders are taxed on Spanish wealth only — not worldwide wealth.
  • No Modelo 720: No requirement to file the overseas assets declaration.

Frequently Asked Questions

The deadline is 6 months from Social Security registration (for employees) or starting the qualifying activity. If that deadline has passed, the option is lost for your current stay. This is the most common and most costly mistake. If planning to move to Spain, always take tax advice before you arrive or within the first few weeks.
Since the 2023 reform, certain family members can also apply if: (1) they move to Spain with the main applicant or during the first year; (2) they are not Spanish tax residents; (3) their income doesn't exceed that of the main applicant. Each must file their own Modelo 149.
Not necessarily. It is most advantageous for high earners (above €60,000–€70,000/year) with limited deductible Spanish expenses. For lower earners or those with significant mortgage interest or pension deductions, the standard regime can be more beneficial. Always model both scenarios with a tax advisor before electing — the choice is irreversible for 6 years.