Beckham Law (Régimen Especial para Trabajadores Desplazados) is Spain's special inbound-worker tax regime. Some Digital Nomad Visa holders may qualify to elect into the regime if they meet the separate tax conditions and submit the election on time via modelo 149. Election is not automatic. This overview covers eligibility, the modelo 149 deadline and how the regime sits alongside the DNV — always subject to individual tax advice.
Régimen Especial para Trabajadores Desplazados (RETD) under Article 93 IRPF. A cornerstone of the DNV package.
Beckham Law (Régimen Especial para Trabajadores Desplazados, RETD) is an optional Spanish tax regime for qualifying individuals newly resident in Spain. Where the election is available and made on time via modelo 149, the regime changes how Spanish and foreign income are taxed — applying a flat rate to Spanish-source employment income up to a statutory cap, and treating other income categories under the regime's specific rules. Treatment of individual income categories, cross-border positions and family circumstances requires individual review.
Under Spain's standard IRPF, worldwide income is generally taxable at progressive rates that vary by region. Under the Beckham regime, Spanish-source employment income up to the applicable cap is taxed at a flat rate set by law, and other income categories are treated under the regime's specific rules. For qualifying DNV holders whose income is predominantly from non-Spanish sources, the regime can be attractive — but eligibility is not automatic and cross-border interactions (US federal tax, treaty tie-breakers, wealth tax) can materially change the picture. Whether the regime is more favourable than standard IRPF in a given case is a matter for individual tax advice, not an illustrative comparison.
We're an English-speaking legal and immigration firm. Detailed Spanish tax planning sits with a Spanish tax adviser (asesor fiscal), not with us. Here's the clear split.
What we do on DNV cases: Full immigration file — eligibility review, document map, apostilles and sworn translations, UGE or consulate submission, decision follow-up, TIE / NIE co-ordination and renewal support. On the tax side, we flag the modelo 149 election deadline early so nothing slips through the cracks, and we can introduce you to a Spanish tax adviser familiar with cross-border DNV cases.
What sits with a Spanish tax adviser: Whether the special inbound-worker regime is available in your case, whether it is beneficial in your specific position, the modelo 149 election, annual modelo 151 filings, treatment of foreign salary, dividends, capital gains, pensions, wealth-tax exposure and cross-border co-ordination with your home country. We keep those two workstreams clearly separated so you get proper advice on both sides.
We run the immigration side end-to-end and introduce you to a Spanish tax adviser for the Beckham election and any ongoing tax filings.
Our DNV service is a fixed fee covering the immigration workflow from eligibility review through UGE or consulate submission, decision follow-up, TIE / NIE co-ordination and renewal support. We do not provide Spanish tax advice or file tax returns — those sit with a Spanish tax adviser (asesor fiscal). On DNV files where Beckham Law comes up, we flag the modelo 149 election deadline early, introduce you to a Spanish tax adviser familiar with cross-border DNV cases where you don't already have one, and co-ordinate document flow between the tax adviser and the immigration file so nothing is duplicated. Detailed Beckham Law questions are answered by your Spanish tax adviser. Ask us the visa questions; ask them the tax questions.
Start with the DNV. Book a DNV consultation and, if Beckham Law is relevant to your case, we'll co-ordinate the tax-adviser introduction from there.
The Digital Nomad Visa is an immigration route we run end-to-end. Where Beckham Law is relevant to your case, we introduce you to a Spanish tax adviser for the tax side. Let's get the DNV file moving and the right tax adviser lined up alongside it.
This guide is for informational purposes only and does not constitute legal or tax advice. The special inbound-worker regime (commonly referred to as Beckham Law, formally Régimen Especial para Trabajadores Desplazados), its eligibility criteria, election deadlines, applicable rate, statutory cap and duration are set by law and can change. Individual circumstances vary and Spanish Tax Authority (Agencia Tributaria) assessment applies. No guarantee of regime election or specific tax outcome is implied. Take individual tax advice from a qualified Spanish tax adviser before deciding to elect.
For US citizens: Consult a US expat tax adviser (CPA) regarding US tax obligations, FBAR (FinCEN Form 114), FATCA compliance, Foreign Earned Income Exclusion (FEIE), and Foreign Tax Credit (FTC). Beckham Law does not eliminate US taxation.
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