Beckham Law Spain Guide 2026

24% Flat tax rate

6 yrs Maximum duration

€600k Income cap at 24%

6 mo Apply window

What Is the Beckham Law?

Officially named the Régimen Especial para Trabajadores Desplazados a Territorio Español, the Beckham Law is a special Spanish tax regime that lets qualifying new Spanish residents pay a flat 24% income tax rate on Spanish-sourced income instead of Spain's standard progressive rates (which rise to 47%).

It was nicknamed the "Beckham Law" because David Beckham famously benefited from it when he joined Real Madrid in 2003. As of 2023, it was extended to Digital Nomad Visa holders and entrepreneurs — making it highly attractive to UK remote workers moving to Spain.

How Much Could You Save?

Example: €80,000 annual income

Scenario	Tax Rate	Tax Paid	Net Income
Without Beckham Law	Progressive (up to 47%)	~€26,900	~€53,100
With Beckham Law	24% flat	~€19,200	~€60,800

Annual saving at €80,000 income: approximately €7,700. These are illustrative estimates — consult a Spanish tax adviser for your specific situation.

Who Is Eligible?

Holder of a Spain Digital Nomad Visa or valid Spanish work/residency permit
Must not have been a Spanish tax resident in the previous 5 years
Must move to Spain for qualifying work (employment, remote work, entrepreneurship)
Apply within 6 months of Social Security registration (or TIE receipt)
Income above €600,000/year is taxed at 47% for the excess

Important: Missing the 6-month application window means you lose access to the Beckham Law permanently for that period of residency. Agrin UK's post-arrival team ensures you never miss this deadline.

How to Apply — Modelo 149

1

Obtain Your TIE Card

After arriving in Spain, register at your local Extranjería office to receive your TIE (Tarjeta de Identidad de Extranjero). Your 6-month clock starts here.

2

Register for Social Security

Obtain your Social Security number (Número de la Seguridad Social). This is required before filing Modelo 149.

3

File Modelo 149

Submit Modelo 149 to Spain's Tax Agency (AEAT) online. You must complete it accurately — errors can result in rejection of the regime. Agrin UK's tax team assists with this.

4

Receive Confirmation

AEAT issues written confirmation of your approved status. From that point, all income is taxed at the flat 24% rate for the remainder of your qualifying years.

5

File Annual Modelo 151

Instead of the standard Modelo 100 tax return, you file Modelo 151 each year during the Beckham Law period. Agrin UK can refer you to qualified Spanish tax advisers for ongoing compliance.

Common Questions

No. The Beckham Law applies to Spanish-sourced income at the 24% rate. Foreign-sourced income (e.g., from UK clients or employers) is generally only taxed in Spain at a rate of 19–24% on dividends and capital gains, and may be exempt or reduced under the UK–Spain Double Tax Treaty.

Yes. Following the 2023 update to the Startup Act, self-employed Digital Nomad Visa holders (autónomos) are eligible for the Beckham Law, provided they meet the standard eligibility criteria including the 5-year non-residency rule.

After 6 tax years, you exit the Beckham Law regime and become subject to Spain's standard progressive income tax rates (up to 47% on the highest bracket). Many clients use this transition period to structure their affairs for optimal tax efficiency — we recommend engaging a Spanish tax adviser before Year 5.

Yes. The UK–Spain Double Tax Treaty prevents double taxation on income. Once you are Spanish tax resident, you typically cease to be UK tax resident, meaning most income is no longer subject to UK income tax. However, individual circumstances vary — always seek advice from a dual-qualified UK/Spain tax professional.