Relocating to Spain as a high-earning remote worker, tech executive, or entrepreneur under the Spanish Digital Nomad Visa? Spain’s Special Expatriate Tax Regime—widely known as the Beckham Law (Régimen Especial de Trabajadores Desplazados) governed by Article 93 of the Spanish Personal Income Tax Act (LIRPF)—provides one of Europe’s most lucrative cross-border tax incentives.
Under standard Spanish tax residency rules (Article 9 LIRPF), spending more than 183 days in Spain subjects your worldwide income and assets to progressive personal income tax (IRPF) brackets climbing up to 47% to 54% depending on the autonomous community (e.g., Catalonia or Madrid). However, qualifying under the Beckham Law allows you to be taxed as a non-resident: paying a flat 24% tax rate on Spanish-sourced employment income up to €600,000, while your foreign dividends, rental income, and capital gains remain entirely exempt from Spanish taxation.
1. Beckham Law 2026 Eligibility & Qualifying Requirements
Following the major reforms enacted under the Spanish Startup Act (Ley de Startups), the eligibility criteria for the Beckham Law have been substantially broadened to include international remote workers:
| Eligibility Criterion | Legal Statutory Standard (LIRPF Art. 93) | Compliance & Documentation |
|---|---|---|
| Prior Non-Residency Period | Must NOT have been a tax resident in Spain during the 5 prior tax years (reduced from 10 years). | Certificates of tax residence from your home country (IRS, HMRC, etc.). |
| Employment Displacement | Relocating under an employment contract with a Spanish entity OR international remote work (Teletrabajo internacional). | Digital Nomad Visa approval, employment agreement, employer remote authorization letter. |
| Qualified Startup Administrators | Company directors acquiring shares in Spanish entities (holding over 25% allowed if certified as an emerging startup). | ENISA startup certification, deed of appointment. |
| Permanent Establishment Exclusion | Income must not be derived through a personal permanent establishment in Spain. | Independent commercial invoices with non-Spanish clients. |
2. Flat 24% vs Progressive IRPF Tax Comparison Matrix
| Tax Parameter | Standard Spanish Tax Resident (IRPF) | Beckham Law Special Regime (Art. 93) |
|---|---|---|
| Employment Income up to €600,000 | Progressive brackets from 19% up to 47% - 54% | Fixed Flat 24% |
| Employment Income above €600,000 | Top regional progressive rate (up to 54%) | Flat 47% |
| Foreign Investment & Capital Gains | Taxed in Spain at 19% to 28% | 0% (100% EXEMPT in Spain) |
| Spanish Wealth Tax (Impuesto sobre el Patrimonio) | Worldwide assets subject to progressive wealth tax | Only Spanish assets subject to wealth tax |
| Modelo 720 (Foreign Asset Reporting) | Mandatory annual filing with severe penalties | EXEMPT (No Modelo 720 required) |
| Regime Duration | Permanent until relocation | 6 Tax Years (Year of arrival + 5 subsequent years) |
3. Step-by-Step Beckham Law Application Procedure
To successfully obtain the Beckham Law tax certificate from the Spanish Tax Agency, follow this roadmap:
- Obtain NIE & Digital Certificate: Secure your Foreigner Identity Number (NIE) and FNMT electronic certificate for official communications with the Tax Agency.
- Social Security Registration: Register with Spanish Social Security or submit your A1/bilateral certificate of coverage.
- Filing Form 149 (Modelo 149): Lodge the official election petition with supporting employment contracts and employer relocation certificates.
- Receiving the AEAT Resolution: The Tax Agency issues the formal approval resolution within 1 to 3 months, granting you the official certificate of non-resident taxation.
- Annual Tax Filing (Modelo 151): File your annual personal income tax declaration using Form 151 (Modelo 151) between April and June of each tax year.
Planning your move to Spain under the Digital Nomad Visa or Beckham Law? Schedule an international tax consultation with our English-speaking Spanish tax lawyers.
Официальные источники
Правила, сборы и пороги меняются. Перед тем как действовать, сверьтесь с официальным источником.
- Agencia Tributariaналоговый орган
- Abogacía Españolaколлегия адвокатов — проверить юриста
- Registradores de Españaземельный реестр