Spain Beckham Law
The Beckham Law is Spain’s special expat tax regime: qualifying new residents pay a flat 24% on Spanish employment income (up to €600,000) instead of rates that reach 47%, with most foreign income exempt. We confirm your eligibility and file everything — including Modelo 149 — on time.
Free Eligibility Check
Spain’s Best-Known Tax Break For Expats
If you are moving to Spain for work, the Beckham Law can save you tens of thousands of euros a year. Here is why it matters.
Flat 24% Tax
Pay a flat 24% on Spanish employment income up to €600,000, instead of progressive rates that reach 47%.
Foreign Income Exempt
Most non-Spanish income — foreign dividends, interest and gains — is generally outside the Spanish tax net.
Works With The Nomad Visa
Remote employees on the Digital Nomad Visa can now qualify, as can highly qualified professionals and directors.
Family Included
Your spouse, children under 25 and dependent parents can benefit from the same 24% flat rate.
Six Years Of Savings
The regime applies for the year you move plus the following five tax years.
Immigration + Tax
We coordinate your visa and your Beckham election together, so the deadlines line up perfectly.
Do You Qualify?
The key 2026 conditions to elect the Beckham Law Spain special tax regime.
How We Set It Up
We manage the whole election end to end so you never miss the six-month window.
Eligibility Review
We confirm you meet the conditions and quantify your likely savings.
Registration
We coordinate your NIE, empadronamiento and Social Security registration.
File Modelo 149
We submit your Beckham election within six months of Social Security registration.
Annual Compliance
We handle your Modelo 151 return and keep you compliant for the full six years.
Choose Your Level Of Support
Transparent fixed fees. No surprises.
Election Only
- Eligibility & savings review
- Modelo 149 preparation & filing
- Certificate follow-up
- NIE guidance
Beckham + Annual Tax
- Everything in Election Only
- Annual Modelo 151 return
- Foreign-income exemption review
- Priority bilingual tax adviser
«Ibertax confirmed I qualified for the Beckham Law and filed my Modelo 149 in time — my effective tax rate dropped dramatically in my first year in Madrid.»
Common Questions
Who Qualifies For The Beckham Law?
New tax residents who move to Spain for work and have not been Spanish tax residents in the previous five years. Since the 2023 reform it also covers remote employees (including Digital Nomad Visa holders), highly qualified professionals, directors and certain entrepreneurs.
How Much Tax Will I Pay?
A flat 24% on Spanish employment income up to €600,000 per year (47% on the excess), instead of the standard progressive rates that reach 47%. Most foreign income is exempt.
How Long Does The Regime Last?
Six tax years in total — the year you become resident plus the following five years.
How Do I Apply?
You elect the regime by filing Modelo 149 within six months of registering with Spanish Social Security. We prepare and submit it for you.
Can Digital Nomads Use The Beckham Law?
Yes. Remote employees of non-Spanish companies on the Digital Nomad Visa can qualify, which is why we often set up the visa and the Beckham election together.
Could You Pay Just 24%?
Tell us about your move and income and get a clear, no-obligation answer on the Beckham Law within one business day. See all our tax services.