The Beckham Law is a special tax regime that lets people who move to Spain for work pay a flat 24% on their Spanish employment income, up to €600,000 a year. By contrast, standard Spanish income tax is progressive, and the top rates go above 45%. As a result, the regime can save a high earner tens of thousands of euros every year.
However, the regime is not automatic. You must meet the requirements and apply within six months of starting work in Spain. In this guide, we explain how it works, who qualifies, how to apply and what mistakes to avoid.
What is the Beckham Law?
The Beckham Law is the popular name for Spain’s special tax regime for inbound workers, officially the «régimen especial de trabajadores desplazados». It takes its name from David Beckham, who was one of the first well-known people to use it when he joined Real Madrid in 2003.
In short, the regime lets you become a Spanish tax resident while paying tax in a similar way to a non-resident. In practice, this has three main effects:
- You pay a flat 24% on employment income up to €600,000, and 47% on any amount above that.
- Most of your foreign income, such as dividends, interest or rent from abroad, is generally not taxed in Spain.
- You do not file Form 720, the Spanish declaration of assets held abroad.
How long does the Beckham Law last?
It applies for the year in which you become a Spanish tax resident and the following five years. In other words, you can benefit from it for six tax years in total.
Who qualifies for the Beckham Law?
Since the Startup Law (Ley 28/2022) came into force in 2023, more profiles can benefit from it. To qualify, you generally need to:
- Not have been a Spanish tax resident in the five years before you move.
- Move to Spain for a valid reason, such as an employment contract, remote work for a foreign company, a director role, an innovative business or a highly qualified role in a startup.
- Not earn income through a permanent establishment in Spain, except in the cases the Startup Law allows.
- Apply on time with Form 149.
We cover every condition in detail in our guide to the Beckham Law requirements.
How to apply for the Beckham Law
You apply with Form 149 through the Spanish Tax Agency’s online office. The deadline is six months from your registration with Spanish Social Security, and it cannot be extended.
Once the Tax Agency accepts your application, it issues a certificate. Then you give it to your employer, so that it withholds tax at 24% instead of the standard rates. You can follow every step in our guide on how to apply for the Beckham Law.
Is the Beckham Law worth it for you?
The regime usually pays off for salaries above roughly €80,000 to €90,000 a year. Below about €60,000, however, standard Spanish tax can be similar or even lower, because its first brackets are below 24%.
For example, on a €150,000 salary in Barcelona, it can save close to €20,000 a year. We show the full numbers in our comparison of Beckham Law tax savings.
Beckham Law for remote workers and digital nomads
Remote workers can now benefit from the regime too. If you work from Spain for a foreign employer, you can qualify, as long as you meet the other conditions. We explain the details in our article on the Beckham Law for digital nomads.
Common mistakes with the Beckham Law
Missing the six-month deadline
This is the most common way to lose the regime. The clock starts when you register with Social Security, not when you have all your paperwork ready.
Assuming it applies automatically
The regime never applies by default. If you do not file Form 149, you will pay standard Spanish income tax.
Ignoring family and foreign income
Your spouse and children may also qualify. In addition, the way your foreign income is taxed changes. So it is worth reviewing your whole situation before you apply.
Summary: the Beckham Law in a nutshell
The regime lets you pay a flat 24% on your Spanish salary for six years, and most foreign income stays outside Spanish tax. To benefit, you must meet the requirements and apply within six months. At Cirera Group, our tax advisors check your eligibility and handle your Beckham Law application from start to finish, in English.
Beckham Law FAQ
Is the Beckham Law still available in 2026?
Yes. The regime is still in force, and the Startup Law widened it to remote workers, entrepreneurs and family members.
Do I need to speak Spanish to apply?
No. However, the forms are in Spanish, so many expats work with an English-speaking tax advisor.
Can I apply for the Beckham Law if I am a Spanish citizen?
Yes, as long as you have not been a Spanish tax resident in the previous five years.
What happens after the six years?
From the seventh year, you pay standard Spanish income tax on your worldwide income.
