In short
The Beckham Law (Régimen Especial para Trabajadores Desplazados) is a special tax regime available to people who move to Spain for work. Instead of paying progressive income tax rates up to 47%, you pay a flat 24% on Spanish income for up to 6 years. It is named after David Beckham who famously used it when he joined Real Madrid. The 2023 Startups Law expanded access significantly — including to digital nomads and remote workers.
What is the Beckham Law?
The Beckham Law (technically Régimen Especial de Impatriados under LIRPF Article 93) allows qualifying individuals who move to Spain to opt for a special tax status. Rather than becoming a full Spanish tax resident paying progressive rates up to 47%, you pay:
- 24% flat rate on Spanish-source income up to €600,000
- 47% on Spanish-source income above €600,000
- 19% on capital gains and investment income from Spain
Crucially, under the Beckham Law you are not taxed on worldwide income — only Spanish-source income. This can be enormously advantageous for high earners with income from outside Spain.
Who qualifies? (post-2023 expansion)
In all cases: you must not have been a Spanish tax resident in the 5 years immediately before moving to Spain.
Is it relevant for non-resident property owners?
Generally no, if you are only a property owner who visits occasionally. The Beckham Law applies to people who move to Spain and become tax resident but want favourable rates. If you remain a non-resident, you continue to use Modelo 210 as before.
The exception: if you are considering moving to Spain (for retirement, remote work, or relocation), the Beckham Law becomes very relevant.
Duration and the 6-year window
You can elect the Beckham Law in the year you arrive and the following 5 years — a maximum of 6 tax years. After that, you become a normal Spanish tax resident.
The election must be filed within 6 months of starting work in Spain using Modelo 149.
You cannot hold it with significant Spanish-source investment income
If your main income is dividends, rental income, or capital gains from Spanish sources (rather than employment), the Beckham Law provides less benefit since those are taxed at the same rates as normal residents.
Beckham Law and property rental income
Under the Beckham Law, rental income from your Spanish property is taxed at 24% (the flat rate). Under the normal non-resident regime (Modelo 210), EU residents also pay 19% on rental income with expense deductions. For rental income specifically, the Beckham Law may be worse for EU residents than the standard regime.
Professional help
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