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

The "Beckham Law" is the informal name for Art. 93 LIRPF (Ley 35/2006), the Special Tax Regime for Displaced Workers (Régimen Especial de Trabajadores Desplazados — RETD). It allows qualifying individuals who become Spanish tax residents to be taxed as non-residents for up to 6 years at a flat 24% rate on Spanish-source income up to €600,000 (19% on capital gains). To qualify you must: (1) not have been a Spanish tax resident in the 5 years preceding your move; (2) move to Spain due to an employment contract with a Spanish entity OR for entrepreneurial activity OR to provide highly-qualified professional services to Spanish or non-Spanish companies; (3) apply within 6 months of registering with Social Security.

Under the Beckham Law: 24% flat rate on general income (salaries, professional fees) up to €600,000 per year. Income above €600,000 is taxed at 47%. Capital gains from Spanish assets: 19% up to €6,000; 21% from €6,000 to €50,000; 23% from €50,000 to €200,000; 27% above €200,000. Foreign-source income (dividends, interest, capital gains from assets outside Spain) is generally NOT taxed in Spain — a major advantage over standard residency.

You must file Model 149 (Comunicación para la aplicación del régimen especial para trabajadores, profesionales, emprendedores e inversores desplazados a territorio español) within 6 months of the date of registration with Spanish Social Security or equivalent. The application must include: your NIE, evidence of employment contract or professional relationship in Spain, and confirmation you did not reside in Spain in the 5 previous years. The AEAT confirms acceptance within 10 working days.

Yes — the 2022 Startup Law (Ley 28/2022) significantly expanded the Beckham Law from 1 January 2023. It now covers: (a) employed workers relocated to Spain; (b) remote workers for non-Spanish companies ("nómadas digitales"); (c) entrepreneurs with an approved innovative/scalable startup; (d) highly-qualified professionals providing services to Spanish entities; (e) close family members (spouse and children under 25, or disabled) of the above. The 5-year non-residency requirement remains.

No — you must apply within 6 months of your first Social Security registration in Spain. If you missed this window when you first arrived, you cannot retroactively opt in. The regime only applies from the year you elect it. There is one exception: if you previously qualified but your employer changed to a different Spanish entity and you remained in Spain, you may be able to extend without restarting the 6-year clock — but this requires a specific analysis.

Under the Beckham Law you file Model 151 (instead of the standard Model 100 IRPF). Model 151 is filed between May and June of the year following the tax year. You declare Spanish-source income only (foreign income is excluded). Your employer still withholds taxes monthly at the flat 24% rate — Model 151 reconciles any difference. You must also consider whether Model 720 (foreign assets declaration) applies if your foreign assets exceed €50,000.