Beckham's Law is a special tax regime in Spain that allows qualifying foreign workers to pay a flat 24% income tax rate — instead of Spain’s progressive tax bands of up to 47%. If you’re moving to Spain for work or as a digital nomad or executive, this regime could save you thousands per year. Here’s everything you need to know about how it works in 2025, who qualifies, and how to apply.
Who Can Apply for Beckham's Law?
- ✅ Foreign workers relocating to Spain with an employment contract
- ✅ Company executives or highly skilled professionals
- ✅ Digital Nomads under the DNV scheme (since 2023 update)
- ✅ Directors of Spanish companies (limited, only if not majority shareholders)
- ✅ Those who haven’t been tax residents in Spain for the past 5 years
Not Eligible?
If you’re self-employed (autónomo), retired, or already tax resident in Spain, this regime won’t apply. Consider our Non-Lucrative Visa or Self-Employed Visa pages instead.
How Does the Beckham Law Work?
| Feature | Details |
|---|---|
| Tax Rate | 24% flat rate on Spanish-sourced income (up to €600,000) |
| Foreign Income | Generally excluded — you won’t pay tax in Spain on most non-Spanish income |
| Duration | 6 years total (the year of relocation + 5 additional years) |
| Social Security | Still required — Beckham Law does not exempt you from standard Spanish social security |
Real Tax Savings Example
Example: An expat earning €100,000 annually in Spain under the regular tax system would pay around €30,000–€35,000 in income tax depending on deductions and region. Under the Beckham Law, they pay 24% = €24,000. That’s a saving of €6,000–€11,000+ per year.
Step-by-Step Application Process
- Sign an employment contract or obtain your DNV/HQP visa.
- Move to Spain and register for your NIE and TIE.
- Register with Spanish Tax Office (Agencia Tributaria).
- Submit Modelo 149 to apply for the Beckham Regime within 6 months of registration.
- Await confirmation. Once accepted, file your tax returns using Modelo 151.
Risks, Limits & Important Notes
- ❗ Directors with >25% shares in a company are excluded
- ❗ Not applicable to rental, passive, or capital gains income sourced in Spain
- ❗ Switching jobs during the regime may void eligibility
- ❗ Cannot be extended beyond 6 years
How Platinum Legal Spain Can Help
We offer full support to high-level professionals, digital nomads, and employers using the Beckham Law regime:
- ✔️ Verify your eligibility before applying
- ✔️ Assist with NIE, TIE, residency setup
- ✔️ Handle Modelo 149 and 151 submissions
- ✔️ Provide legal tax planning for post-6-year strategy
Start Your Beckham's Law Application Today
Whether you’re relocating to Spain under a qualifying work contract or applying through the Digital Nomad or Highly Qualified Professional visa, we’ll handle your entire Beckham Law application from start to finish – from assessing your eligibility and securing supporting documents to submitting your tax registration and ensuring you benefit from Spain’s reduced tax regime.
FAQs About Beckham's Law
Can I use Beckhams Law if I'm self-employed?
Under Spain’s Beckham Law (Ley de Impatriados), self-employed workers (autónomos) are generally excluded.
However, Digital Nomad Visa (DNV) holders can qualify for Beckham Law if they meet specific conditions, even though they technically carry out remote work.
Is there a minimum or maximum income requirement under the Beckham Law?
There is no official minimum income required to apply for the Beckham Law tax regime. However, in practice, most applicants earn over €40,000–€60,000 per year, as the flat 24% rate typically becomes more beneficial at those income levels. Below that, the difference compared to Spain’s standard progressive tax rates may be minimal.
As for the maximum, the 24% flat tax only applies to the first €600,000 of employment income per year. Any income above that threshold is taxed at the top progressive rate of 47%. So while there’s no limit to how much you can earn under the regime, only the first €600,000 per year benefits from the reduced rate.
Summary:
Income up to €600,000/year: taxed at 24%
Income above €600,000/year: taxed at 47% on the excess
Do I have to pay taxes in my home country too?
It depends on your country’s tax treaty with Spain. See our guide to Double Taxation Agreements.
What happens after the 6 years?
You’ll switch to Spain’s standard tax residency regime. We can help you prepare a long-term strategy.
Can I bring my family?
Yes. Your family can apply for residency under reunification rules. See our Family Reunification page.
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❗ Legal Disclaimer
This page is intended for general informational purposes only and does not constitute legal advice. Immigration laws, visa requirements, and administrative procedures in Spain are subject to change, and the specific requirements may vary depending on your nationality, personal circumstances, and the consulate or immigration office involved. While we strive to keep this information accurate and up to date, we strongly recommend consulting with a qualified immigration specialist or legal professional before making any decisions or submitting an application. Platinum Legal Spain accepts no liability for actions taken based on the information provided herein.