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Spain's special tax regime for inbound workers, known as the Beckham law, lets people who move to Spain to work pay just 24% on work income up to €600,000 in the year of arrival and the following 5 years (6 tax years in total), and keeps most foreign income out of Spanish tax. Since 2023, digital nomads and entrepreneurs also qualify.
The Beckham regime at a glance
| Item | Details |
|---|---|
| Rate | 24% on work income up to €600,000; 47% above |
| Duration | Year of arrival + the next 5 years |
| Residence history | Not a Spanish tax resident in the previous 5 years |
| Deadline | Form 149 within 6 months of starting work or social security registration |
| Return | Yearly on form 151 |
Who qualifies?
- Employees moving to Spain under a job contract
- Digital nomad visa holders
- Company directors (with shareholding limits in some companies)
- Entrepreneurs with an ENISA report and startup specialists
- Spouse and children under 25, under set conditions
Who does not qualify?
Non-lucrative residence holders who do not work and retirees usually cannot use the Beckham regime and are taxed on worldwide income under the general rules. Large fortunes may also face regional wealth tax and the solidarity tax (above €3 million).
Becoming tax resident
You usually become tax resident with more than 183 days in Spain in a year, or if your centre of economic interests or your family is in Spain.
Frequently asked questions
What tax does the Beckham law charge?
24% on work income up to €600,000 and 47% above that, for the year of arrival and the next 5 years.
Can digital nomads use the Beckham law?
Yes. Since 2023 digital nomad visa holders qualify.
What is the Beckham law deadline?
Form 149 must be filed within 6 months of starting work or registering with Spanish social security.
This guide is general information, not personal tax advice.
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