The Beckham Law: Spain's tax regime for people who relocate
The “Beckham Law” is a special tax regime that can significantly reduce taxes for people who relocate to Spain. Here's what it is and whether it suits you.
What is the Beckham Law?
It's the special regime for workers posted to Spanish territory (article 93 of the Personal Income Tax Law). It lets people who become tax residents be taxed more like a non-resident for a limited period.
How much do you pay?
- A flat 24% rate on employment income up to €600,000 per year.
- The excess is taxed at a higher rate (around 47%).
How long does it last?
During the year of the move and the following five (up to 6 years), as long as the requirements are met.
Key requirements
- Not having been a tax resident in Spain in the previous 5 years.
- The move must be for a qualifying reason: an employment contract, director role, entrepreneurial activity or international remote work.
- Applying within the deadline (generally 6 months from registration).
Frequently asked questions
Does the Beckham Law apply to digital nomads?
Yes. After the Startups Law, international remote work grants access to the regime, so many digital nomad visa holders can opt in.
Do I have to pay tax on income from outside Spain?
Generally the regime taxes Spanish-source income favorably; the treatment of foreign income depends on its type.
Until when can I apply?
You normally have 6 months from the start of your activity or social-security registration.
Want to know if you qualify?
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