TL;DR: The Beckham Law allows anyone moving to Spain to be taxed as a non-resident: a fixed 24% on employment income up to €600,000 (47% above that), for 6 years, without taxation on worldwide income and without form 720. Key requirement: not having been a tax resident in Spain in the previous 5 years . It is applied for using form 149 within a 6-month period that does not allow extensions.
It is called this because David Beckham was one of the first to use it when signing for Real Madrid in 2005. The name stuck, but the regime has changed a lot — and since the 2023 Startups Law, it has become interesting for many more people than just footballers and executives.
It is, right now, the best legal tax tool that exists in Spain. And most people who could use it either don't know it exists, or find out when the deadline has already passed.
Is it worth it for you? Calculate it
Enter your gross salary and we will compare the fixed 24% against general personal income tax (IRPF), including your dependent children. Free and without registration.
What it saves you in practice
The difference is the scale. A normal resident is taxed with progressive personal income tax: the more they earn, the higher the percentage, up to 47%. With the Beckham Law you pay a fixed rate of 24% on employment income up to €600,000.
| General IRPF | Beckham Law | |
|---|---|---|
| Employment tax rate | Progressive 19-47% | fixed 24% (47% from €600,000) |
| Worldwide income | Yes, you are taxed on everything | No (except employment income) |
| Form 720 | Mandatory (>€50,000 abroad) | Does not apply |
| Duration | Indefinite | 6 tax years |
| Tax return | Form 100 | Form 151 |
Guidance data in accordance with current regulations in 2026. Verify your specific case before deciding.
Requirements to apply
- Not having been a tax resident in Spain in the previous 5 years. This is the big change: it used to be ten years. The Startups Law (Law 28/2022) lowered it to five, and that opened the door to many Spaniards who emigrated and want to return.
- The relocation must have an accepted cause. Employment contract with a Spanish company, transfer ordered by your employer, being a company director, international telework (the digital nomad case), entrepreneurial activity, or highly qualified professional.
- Not earning income through a permanent establishment in Spain, except in the envisioned cases of entrepreneurial activity.
- Applying on time. Six months from registration with Social Security. This is a strict expiration: past the deadline, there is no regime.
Who can use it now (and couldn't before)
The 2023 expansion is what makes this regime no longer «just for footballers»:
- Digital nomads: if you telework for a foreign company and move to Spain, you may fit under the international telework pathway.
- Returning Spaniards: if you have been abroad for more than five years, you meet the time requirement. Many people do not know this.
- Entrepreneurs and administrators: under the specific conditions of the regime.
- Your family: spouse and children under 25 can apply with you.
How to apply, step by step
- Register with Spanish Social Security (or prove the corresponding home country legislation).
- Submit form 149 to the AEAT (Tax Agency) within the following 6 months . This is where people trip up: the deadline cannot be extended.
- Receive the resolution from the Tax Agency with your accreditation.
- File your taxes every year with form 151 for as long as the regime lasts.
- Plan for exit: in the sixth year you transition to general IRPF. It is wise to plan for that year in advance, rather than discovering it by surprise.
When it is NOT worth it
Almost nobody says this, so I will: the Beckham Law does not always pay off.
The 24% is fixed from the very first euro. General IRPF, on the other hand, starts at lower brackets and has personal and family minimums, deductions for children, housing, donations… none of that applies under the expatriate regime. With a moderate salary, ordinary IRPF may leave more money in your pocket.
Nor is it the option if you have strong capital gains from Spanish sources or a structure that requires different treatment. And mind you: by not being taxed on worldwide income except for employment income, the detail of where your income is generated matters a great deal.
The rule of thumb: calculate it with your numbers before applying for anything. It is a six-year decision.
Beckham compared to moving abroad
Many people considering emigrating for tax reasons have not done the math on staying by taking advantage of this regime. With a flat 24%, no worldwide income, and no 720, the Beckham Law competes head-to-head with destinations such as Cyprus o Paraguay — and without having to uproot your life to another country.
If you are already within the Spanish system and do not meet the requirement of 5 years abroad, then it is indeed time to look at other levers: self-employed or LLC, or directly changing your tax residency.
Frequently asked questions about the Beckham Law
What exactly is the Beckham Law?
It is the popular name for the special regime for workers posted to Spain, set forth in article 93 of the Personal Income Tax (IRPF) Law. It allows anyone moving to Spain to be taxed as non-resident: a flat 24% rate on earned income up to €600,000, instead of the progressive IRPF scale that reaches 47%.
How long does it last?
The year you acquire tax residency plus the following five: six fiscal years in total. After this period, you switch to general IRPF like any other resident.
How many years must you have been out of Spain?
Five. The Startups Law (Law 28/2022) lowered the requirement from ten to five years without having been a tax resident in Spain, which opened the regime to many more people, including Spaniards who emigrated and want to return.
Can digital nomads and the self-employed apply?
Yes, and it is the most significant new feature. In addition to relocation via an employment contract or for being a director, the Startups Law incorporated international telework (digital nomad), entrepreneurial activity, and highly qualified professionals providing services to emerging companies.
What forms need to be filed?
The form 149 to apply for the regime, with a six-month deadline starting from registration with Spanish Social Security. This is a strict deadline: if it passes, the right is lost. Afterwards, every year is declared using form 151 instead of the ordinary form 100.
Do you have to file form 720 under the Beckham Law?
No. By being taxed as a non-resident, there is no obligation to file the informative declaration of assets abroad. This is one of the least discussed advantages and one that brings the most peace of mind to those with assets abroad.
Can my family also apply?
Yes. Since the Startups Law, the spouse and children under 25 (or of any age with a disability) can join the regime along with the main taxpayer, meeting certain conditions.
Is it always beneficial to apply?
No. With low or medium salaries, general IRPF may turn out cheaper for you because it has low brackets, personal and family allowances, and deductions that do not apply under the expatriate regime. The flat 24% is beneficial starting from a certain income level, not always.
Next step
If you are going to move to Spain or are returning after years abroad, this is the first thing you need to look at — and you have a six-month deadline running from your registration. This is not something you can leave for next year.
Ask for free Elu, our tax AI, or review it with us in a €99 consultation: we tell you if you fit, if it benefits you compared to normal IRPF, and we handle form 149 for you on time.
Guidance content, not personalized tax advice. Regulations may change; verify your specific case.
