Beckham Law (Régimen Especial para Trabajadores Desplazados) is Spain's special tax regime for qualifying inbound workers newly resident in Spain. This page is a high-level introduction. Detailed Spanish tax planning — whether the regime is available in your case, whether it's beneficial, and the filings themselves — sits with a Spanish tax adviser (asesor fiscal), not with us. Get individual tax advice before deciding to elect.
Beckham Law (formally, Régimen Especial para Trabajadores Desplazados) 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. The applicable rate, the cap and the regime duration are set by Spanish tax law and can change. Whether the election is available in a specific case, whether it is beneficial, and the interaction with cross-border tax positions, all require individual tax advice from a qualified Spanish tax adviser (asesor fiscal).
The regime has statutory eligibility conditions covering the reason for relocation to Spain, prior Spanish tax-residence position, the qualifying activity and the timing of tax-residence start. In broad terms, eligibility is aimed at qualifying inbound workers newly resident in Spain, not at pre-existing Spanish residents. The specific tests, the way each is applied to a given profile (employee, autónomo, company officer) and the applicable dates are set by Spanish tax law and can change.
The Digital Nomad Visa is an immigration route we run end-to-end. The special inbound-worker tax regime (Beckham Law) is a separate tax election handled by a Spanish tax adviser. The two are often discussed together because many DNV applicants may qualify, but they are decided on their own rules and by different specialists.
On DNV cases where Beckham Law comes up, we flag the modelo 149 election deadline early so it isn't missed while the immigration file is running, and — where you don't already have one — we can introduce you to a Spanish tax adviser (asesor fiscal) familiar with cross-border DNV cases.
Full Digital Nomad Visa guide →Platinum Legal Spain is 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 for Beckham-related cases.
What we do: Immigration and residency work — DNV files, NLV files, TIE / NIE, apostilles and sworn translations, renewals. Where Beckham Law is relevant to a case, we flag the modelo 149 election deadline and, if you need one, introduce you to a Spanish tax adviser.
What sits with a Spanish tax adviser: Whether the regime is available in your case; whether it is beneficial in your specific position; the modelo 149 election itself; annual filings once inside the regime; treatment of foreign salary, dividends, capital gains, pensions and rental income; wealth-tax exposure; and cross-border co-ordination with your home country. Any specific rate, cap or income-treatment question is a tax-adviser question, not a legal-firm question.
The DNV and NLV are immigration routes we run end-to-end. Where the special inbound-worker tax regime is relevant to your case, we introduce you to a Spanish tax adviser (asesor fiscal) for the tax side. Book a consultation and let's get the right pieces in place from the start.
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