Beckham Law in Spain (2026): 24% Flat Tax Rate, Digital Nomads & Gestoría Application
How does the Beckham Law benefit foreign workers in Spain? The Special Expat Tax Regime allows qualified individuals who relocate to Spain to be taxed as non-residents for the year of arrival and the subsequent 5 tax years (6 years total). Beneficiaries enjoy a flat 24% tax rate on employment income up to €600,000 (47% thereafter), completely exempting all foreign-source capital gains, dividends, and interest from Spanish taxation. Under the updated Startup Law, remote workers with international contracts (digital nomads), company directors (holding under 25% of patrimonial entities), and specialized tech talent can apply via Modelo 149 within 6 months of registering with Spanish Social Security.
Key Eligibility Requirements in 2026
- Non-Residence Prior Track Record: You must not have been a tax resident in Spain during the 5 years prior to your relocation.
- Qualifying Employment Motive: Relocation resulting from an employment contract with a Spanish company, assignment letter, international remote work visa (Digital Nomad), or appointment as director.
- Exempt Foreign Assets: You only pay Spanish Wealth Tax (Impuesto sobre el Patrimonio / Impuesto de Solidaridad) on assets physically located in Spain, leaving offshore bank accounts, shares, and real estate completely outside Spanish scope.
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