The Beckham Law in Spain is a special tax regime available to certain individuals who move to Spain for work or other qualifying professional activities.
Under the regime, eligible individuals can be taxed according to special rules based on the Non-Resident Income Tax system, rather than under the ordinary Spanish Personal Income Tax rules.
One of the main differences is the tax rate. Employment income and certain other qualifying income are taxed at 24% up to €600,000, with income above this amount taxed at 47%. The regime can also affect how certain foreign income and assets are taxed in Spain.
Changes introduced through Spain’s Startup Law expanded the regime to include certain remote workers, entrepreneurs, highly qualified professionals, company administrators, and qualifying family members.
Understanding the requirements, tax rates, eligible income, and application process can help you determine whether the Beckham Law may apply to you when moving to Spain.
Reviewed By
Marfour International Law Firm – Tax Department
Content reviewed by our Tax Department based on current 2026 Spanish tax legislation and the special tax regime established under Article 93 of the Spanish Personal Income Tax Law.
Maryem Essadik
CEO, Marfour International Law Firm
Marfour International Law Firm LinkedIn
How Does the Beckham Law Work?
The Beckham Law is the commonly used name for the special tax regime established under Article 93 of the Spanish Personal Income Tax Law.
It allows certain individuals who become Spanish tax residents as a result of moving to Spain to opt for taxation under special rules based on the Non-Resident Income Tax system.
The regime applies during the tax year in which the individual becomes tax resident in Spain and the following five tax years. It can therefore apply for a maximum of six tax years.
Although commonly referred to as the Beckham Law, the regime is not limited to employees. Following changes to Spanish legislation, it can also apply to certain remote workers, entrepreneurs, highly qualified professionals, company administrators, and qualifying family members.
Who Can Apply for the Beckham Law in Spain?
The Beckham Law is available to individuals who move to Spain under specific circumstances established by Spanish tax law.
Eligible applicants may include:
- Employees who move to Spain as a result of an employment relationship.
- Employees who are relocated to Spain by their employer.
- Certain remote workers who carry out their employment from Spain using computer, telecommunications, and telematic systems.
- Individuals who become administrators of a company.
- Individuals who move to Spain to carry out a qualifying entrepreneurial activity.
- Certain highly qualified professionals who provide services to startup companies.
- Professionals carrying out qualifying training, research, development, or innovation activities.
Professional athletes are excluded from the regime.
Certain family members of an eligible taxpayer may also be able to apply if they meet the applicable requirements.
What Are the Requirements for the Beckham Law?
The exact requirements depend on the circumstances under which the individual moves to Spain.
One of the main requirements is that the applicant must not have been a Spanish tax resident during the five tax periods before moving to Spain.
The move must also take place during the first year in which the regime applies or during the previous year and must result from one of the circumstances recognized under Article 93.
These can include:
- Starting a qualifying employment relationship.
- Being relocated to Spain by an employer.
- Moving to Spain to carry out qualifying remote employment.
- Becoming the administrator of a company.
- Carrying out a qualifying entrepreneurial activity.
- Providing qualifying services as a highly qualified professional.
- Carrying out certain training, research, development, or innovation activities.
As a general rule, the applicant must also not obtain income through a permanent establishment located in Spain. Exceptions apply to certain qualifying entrepreneurial and professional activities.
Beckham Law for Employees
Employees may qualify where their relocation to Spain takes place as a consequence of an employment relationship.
This can include an individual who begins a new employment relationship after moving to Spain or an existing employee who is instructed by their employer to relocate to Spain.
The employment arrangement and the reason for relocating to Spain should be properly documented when applying for the regime.
Beckham Law for Remote Workers
Certain remote employees can also qualify for the Beckham Law.
Spanish legislation includes employees who move to Spain and carry out their employment remotely using exclusively computer, telematic, and telecommunications systems.
This is particularly relevant for international remote workers, including certain individuals who relocate to Spain under the Digital Nomad Visa.
A remote employee does not necessarily need an employment contract with a Spanish company to qualify.
However, holding a Digital Nomad Visa does not automatically provide access to the Beckham Law. The Digital Nomad Visa is an immigration authorization, while the Beckham Law is a tax regime. The requirements for each must be assessed separately.
Beckham Law for Company Administrators
Individuals who move to Spain as a consequence of becoming the administrator of a company may also qualify for the regime.
Company administrators can generally qualify regardless of their percentage of ownership in the company.
However, additional restrictions apply where the company is considered a patrimonial entity under Spanish tax law.
The ownership structure and nature of the company should therefore be reviewed when determining eligibility.
Beckham Law for Entrepreneurs
Certain entrepreneurs who move to Spain to carry out a qualifying entrepreneurial activity may apply for the Beckham Law.
The activity must meet the requirements established under Spanish legislation.
Simply registering as self-employed in Spain does not automatically provide access to the regime. The nature of the activity and the circumstances surrounding the move to Spain must meet the specific requirements applicable to entrepreneurs.
Beckham Law for Highly Qualified Professionals
Certain highly qualified professionals may also qualify for the Beckham Law.
This can include professionals who provide services to startup companies and individuals who carry out qualifying:
- Training activities.
- Research.
- Development.
- Innovation activities.
Specific conditions apply to this category, including requirements relating to the proportion of income obtained from qualifying activities.
Can Self-Employed Workers Apply for the Beckham Law?
Being self-employed does not automatically provide access to the Beckham Law.
However, certain individuals carrying out qualifying entrepreneurial activities or working as highly qualified professionals may be eligible.
Someone who simply registers as an autónomo in Spain will not necessarily meet the requirements.
The nature of the professional activity, source of income, and circumstances of the move should therefore be reviewed individually.
Can Family Members Apply for the Beckham Law?
Certain family members of the principal taxpayer may also be able to apply for the special tax regime.
This can include:
- The taxpayer’s spouse.
- Children under the age of 25.
- Children of any age where they have a disability.
- Where the couple is not married, the other parent of the taxpayer’s children in certain circumstances.
Family members must meet separate requirements concerning residence, relocation, and income.
They must also apply for the regime individually rather than automatically receiving the same tax treatment as the principal taxpayer.
What Are the Tax Benefits of the Beckham Law?
One of the main differences between the Beckham Law and ordinary Spanish Personal Income Tax is how qualifying income is taxed.
Under the special regime, employment income and certain other qualifying income are taxed at:
- 24% on taxable income up to €600,000.
- 47% on the portion of taxable income above €600,000.
The 47% rate only applies to the portion exceeding €600,000.
Under the ordinary Spanish Personal Income Tax system, employment income is generally subject to progressive state and regional tax rates.
The Beckham Law can therefore result in different tax treatment, particularly for individuals with higher employment income.
However, qualifying for the regime does not automatically mean that an individual will pay less tax. The overall result depends on the person’s income, assets, investments, and other circumstances.
How Are Dividends, Interest and Capital Gains Taxed Under the Beckham Law?
Dividends, interest, and certain capital gains that are taxable in Spain are subject to a separate progressive scale under the special regime.
The applicable rates are:
- 19% up to €6,000.
- 21% from €6,000 to €50,000.
- 23% from €50,000 to €200,000.
- 27% from €200,000 to €300,000.
- 28% above €300,000.
The tax treatment will also depend on the type of income and where that income is considered to arise.
This can be particularly relevant for individuals who have:
- Investment portfolios.
- Shares in companies.
- Property outside Spain.
- Foreign bank accounts.
- Dividend income.
- Capital gains from investments or other assets.
The source and nature of each type of income should be assessed when determining how the Beckham Law will affect an individual’s overall tax position.
Does the Beckham Law Apply to Worldwide Income?
Under the ordinary Spanish tax system, Spanish tax residents are generally subject to Personal Income Tax on their worldwide income.
The Beckham Law applies different rules.
Taxpayers covered by the regime are subject to special rules based on the Non-Resident Income Tax system. As a result, certain foreign-source income may fall outside the Spanish income tax base.
However, employment income obtained during the period in which the Beckham Law applies is generally treated as income obtained in Spain for the purposes of the special regime.
The treatment of foreign dividends, investment income, property income, capital gains, and other sources of income depends on the nature and source of that income.
Individuals with income or assets in several countries should therefore assess each source of income separately.
Beckham Law and Wealth Tax
The Beckham Law can also affect how Spanish Wealth Tax applies.
Taxpayers covered by the special regime are generally subject to Wealth Tax on assets and rights located, exercisable, or required to be fulfilled in Spain, rather than on their worldwide assets.
This can be relevant for individuals who own significant property, investments, shares, or other assets outside Spain.
Wealth Tax exemptions, regional rules, and other taxes that may apply to significant assets should also be considered when assessing an individual’s overall tax position.
How Long Can You Benefit from the Beckham Law?
The Beckham Law applies during:
- The tax year in which the individual becomes tax resident in Spain.
- The following five tax years.
The regime can therefore apply for a maximum of six tax years.
After this period ends, an individual who continues to be tax resident in Spain will generally become subject to the ordinary Spanish Personal Income Tax rules.
How to Apply for the Beckham Law in Spain
The Beckham Law does not apply automatically.
Eligible individuals must formally opt into the regime through the Spanish Tax Agency.
Before applying, the individual should confirm the basis on which they qualify and review their previous tax residence, employment or professional activity, and the date on which their qualifying activity began.
The application process generally includes the following steps.
Register with the Spanish Tax Agency
The applicant must have a Spanish Tax Identification Number and be included in the Spanish Tax Agency’s Census of Taxpayers.
If the individual is not already registered, the appropriate census registration must be completed before submitting the application.
Prepare the Supporting Documents
The documents required depend on the basis of the application.
Depending on the circumstances, these may include:
- Identification documentation.
- Spanish Tax Identification Number.
- Employment documentation.
- Social Security registration.
- Evidence of continued Social Security coverage in another country, where applicable.
- Employer relocation documentation.
- Remote-work documentation.
- Company documentation.
- Documentation relating to a qualifying entrepreneurial activity.
- Evidence relating to qualifying professional activities.
The documentation submitted should support the specific circumstances under which the individual is applying.
Submit Modelo 149
The option to apply the Beckham Law is communicated to the Spanish Tax Agency through Modelo 149.
The form is used to formally opt into the special tax regime and is submitted electronically.
The required supporting documentation must also be provided as part of the application process.
What Is the Deadline to Apply for the Beckham Law?
The application is subject to a strict deadline.
For the principal taxpayer, the option must generally be exercised within six months from the beginning of the qualifying activity, determined according to the applicable Social Security registration or equivalent documentation.
Different timing rules can apply to qualifying family members.
Missing the deadline can prevent an otherwise eligible individual from accessing the special regime.
For this reason, eligibility should ideally be reviewed when planning the move to Spain or shortly after the qualifying activity begins.
What Is Modelo 149?
Modelo 149 is the form used to communicate the option to apply the Beckham Law to the Spanish Tax Agency.
It is also used for certain later communications relating to the regime, including:
- Renunciation of the regime.
- Exclusion from the regime.
- Certain changes affecting the application of the regime.
Before submitting Modelo 149, the taxpayer must have a Spanish Tax Identification Number and be registered in the Census of Taxpayers.
What Is Modelo 151?
Taxpayers covered by the Beckham Law generally use Modelo 151 to file their annual income tax declaration under the special regime.
The declaration is filed for each applicable tax year while the taxpayer remains covered by the Beckham Law.
Beckham Law and the Digital Nomad Visa
The Digital Nomad Visa and the Beckham Law are separate.
The Digital Nomad Visa is an immigration authorization that allows qualifying non-EU nationals to live in Spain while carrying out remote work.
The Beckham Law is a tax regime that determines how eligible individuals are taxed after relocating to Spain.
Receiving a Digital Nomad Visa therefore does not automatically mean that an individual qualifies for the Beckham Law.
However, certain remote employees who move to Spain and perform their employment through computer, telematic, and telecommunications systems can fall within the categories covered by Article 93.
Individuals planning to apply for both should consider their immigration and tax position together when preparing their move to Spain.
Can U.S. Citizens Apply for the Beckham Law?
Yes. U.S. citizens can apply for the Beckham Law if they meet the applicable requirements.
Eligibility is based on the individual’s previous tax residence and circumstances of relocation rather than nationality.
However, U.S. citizens living in Spain may continue to have U.S. tax filing and reporting obligations.
The Beckham Law changes how an eligible individual is taxed in Spain. It does not remove tax obligations that may continue to exist in the United States.
Individuals with income, investments, companies, or property in both Spain and the United States should consider their tax obligations in both countries.
What Happens if You Stop Meeting the Requirements for the Beckham Law?
An individual may be excluded from the Beckham Law if they stop satisfying the conditions required for the regime.
Where this occurs, the change must be communicated to the Spanish Tax Agency.
Changes to employment, professional activity, company structure, or other circumstances can affect continued eligibility.
The tax consequences of a significant change in professional or employment circumstances should therefore be reviewed while an individual is benefiting from the regime.
Can You Leave the Beckham Law Voluntarily?
A taxpayer can choose to renounce the Beckham Law before the maximum period has ended.
The renunciation must be communicated to the Spanish Tax Agency through Modelo 149 within the applicable period.
Before leaving the regime, the taxpayer should consider how becoming subject to the ordinary Spanish Personal Income Tax rules will affect their income and assets.
Is the Beckham Law Always More Tax Efficient?
The Beckham Law is not automatically the most tax-efficient option for every person who qualifies.
Whether the regime is appropriate will depend on factors including:
- Annual employment income.
- Foreign income.
- Investment income.
- Capital gains.
- Property ownership.
- Assets located outside Spain.
- Company ownership.
- Family circumstances.
- Available deductions and allowances.
- Tax obligations in other countries.
The 24% rate may result in a lower tax liability for some taxpayers, particularly those with higher employment income.
For others, the ordinary Spanish Personal Income Tax regime may produce a different result because of the deductions, allowances, and personal circumstances that apply.
Eligibility and the potential tax benefit should therefore be assessed separately.
Applying for the Beckham Law with Marfour
Applying for the Beckham Law requires an assessment of the applicant’s previous tax residence, reason for moving to Spain, employment or professional activity, income, and application deadline.
At Marfour International Law Firm, we can:
- Assess whether you meet the requirements of the Beckham Law.
- Review your employment, remote-work, company, or professional structure.
- Assess the tax implications of applying for the special regime.
- Prepare the required supporting documentation.
- Assist with the Modelo 149 application.
- Assist qualifying family members with their applications.
- Advise on Spanish income and Wealth Tax obligations.
- Assist with annual tax declarations under the regime.
- Coordinate tax and immigration procedures where required.
Beckham Law Tax Advice in Spain
The Beckham Law provides a special tax regime for certain employees, remote workers, entrepreneurs, highly qualified professionals, company administrators, and qualifying family members who relocate to Spain.
The regime has specific eligibility requirements and application deadlines, and its tax consequences depend on the individual’s income, assets, professional activity, and international circumstances.
At Marfour International Law Firm, our team can review your circumstances, determine whether you meet the requirements, and assist with the application and ongoing tax obligations in Spain.
Contact Marfour International Law Firm for personalized advice on the Beckham Law and the tax implications of relocating to Spain.
