Beckham’s Law in Spain: 2025 Guide to Who Qualifies and How to Apply

When moving to Spain for work, one of the biggest questions expats face is how much tax will I pay? Spain is known for its high personal income tax rates, but there’s a special regime — known as the Beckham Law — that allows qualifying foreigners to pay a flat, reduced rate for several years.

This blog explains exactly how the Beckham Law works in 2025, who qualifies, what benefits it offers, and how to apply.

What Is the Beckham’s Law?

The Beckham Law is the nickname for Spain’s special expat tax regime, introduced in 2005 when footballer David Beckham signed for Real Madrid. The aim was to attract international talent by allowing them to pay a reduced tax rate on their income.

Under this regime, qualifying expats can opt to be taxed as non-residents, even though they live in Spain.

• Instead of progressive income tax rates (19%–47%), expats pay a flat 24% tax on Spanish employment income up to €600,000 per year.
• Income above €600,000 is taxed at 47%.
• The regime lasts for 6 years (the year of arrival + 5 additional years).

Who Qualifies for the Beckham Law in 2025?

The law has been updated several times. As of 2025, you may qualify if you:

• Have not been a Spanish tax resident in the last 5 years.
• Move to Spain for work purposes (new job contract with a Spanish employer, or intra-company transfer).
• Are employed by a Spanish company or become a director of a company (with restrictions on shareholding).
• Digital Nomad Visa (DNV) holders: Since the 2023 Startup Law, many remote workers moving under the DNV can also benefit if they work for foreign employers.
• Highly Qualified Professional Visa (HQP) holders: This category is specifically included, as Spain wants to attract skilled workers.

❌ Who is excluded?

• Self-employed workers (autónomos) cannot benefit.
• Anyone who has lived in Spain in the last 5 years.
• Spanish nationals returning after living abroad (unless special exceptions apply).

👉 Related page: Highly Qualified Professional Visa

👉 Related blog: Digital Nomad Visa Spain – Tax Benefits & Beckham Law Explained

Key Benefits of the Beckham Law

1. Flat 24% Tax Rate – up to €600,000/year on employment income.
2. 6-Year Duration – covers year of arrival + 5 more years.
3. No Tax on Foreign Investment Income – dividends, capital gains, and rental income from abroad are not taxed in Spain under this regime (only Spanish-source income is).
4. Attractive for Executives & Remote Workers – ideal for expats earning high salaries who want predictable taxation.

Limitations & Considerations

• Income over €600,000/year is taxed at 47%.
• Wealth Tax exemptions vary by region. Some regions (like Madrid) still apply 0% Wealth Tax, while others (like Valencia) do not.
• If you switch employers, you must notify the tax authorities — eligibility may continue but requires approval.
• You still need to file a Spanish tax return each year under this regime.

Application Process

Applying for the Beckham Law is time-sensitive.

Step 1 – Become a Spanish Tax Resident

You must first move to Spain and begin working under your Spanish contract (or as a DNV/HQP visa holder).

Step 2 – File the Application

• Application is made via Form 149 (Modelo 149) with the Spanish Tax Agency (Agencia Tributaria).
• Deadline: Within 6 months of your employment start date in Spain.

Step 3 – Confirmation & Tax Filing

• If approved, you’ll pay under the special regime starting from the year you became a resident.
• Each year, file your taxes under Form 151 (Modelo 151) instead of the standard resident tax return.

👉 Related blog: Spanish Tax Residency Certificate – How to Obtain It

Example Scenarios

• US Executive Relocating to Madrid: Earns €300,000/year. Under standard taxation, they might pay 45%+. Under Beckham, flat 24% = approx. €72,000 tax instead of €135,000+.
  
• UK Digital Nomad on DNV: Works remotely for a UK company, earns €80,000/year. Beckham regime applies → pays 24% flat = €19,200, instead of progressive 37–40%.
  
• French HQP Visa Holder: Hired by a Spanish multinational in Barcelona at €500,000/year. Pays 24% flat instead of 45%+ until €600,000 threshold.
  

FAQs About the Beckham Law

1. Can autónomos apply?

No, self-employed workers are excluded.

2. Is there a minimum or maximum income to qualify?

No official minimum, but it’s designed for professionals earning higher salaries. Income above €600,000 is taxed at 47%.

3. Can family members benefit?

No, the regime only applies to the qualifying worker. Spouses and dependants are taxed normally.

4. Does it exempt me from Wealth Tax?

Not directly. Wealth Tax depends on regional rules (e.g., Madrid exempts, Valencia applies up to 3.5%).

5. What happens after 6 years?

You revert to Spain’s standard resident tax regime, paying progressive rates.

Related Internal Links

• Residency for Non-EU Citizens
• Digital Nomad Visa Guide
• Highly Qualified Professional Visa
• Tax Planning for New Residents – Avoiding Double Taxation in Spain

Need more Information or unsure about Beckham’s Law or Immigration in Spain, Speak to one of our Specialists Today:

Disclaimer

This blog is for general information purposes only and does not constitute tax or legal advice. The Beckham Law regime is complex, and eligibility depends on your personal and professional circumstances. Always seek specialist advice before applying.