Spain's Beckham Law in 2026: the 24% flat tax for expats, explained
The Beckham Law (officially Spain's Special Regime for Inbound Workers) lets people who move to Spain for work be taxed as non-residents: a flat 24% on Spanish employment income up to €600,000, instead of progressive rates that climb to 47%. It runs for six tax years — the year you arrive plus the next five — and foreign income generally falls outside Spanish tax while you are on it. To qualify you must not have been a Spanish tax resident in the previous five years and must relocate for work, and you must apply within six months of registering with Spanish Social Security. For a high earner the saving runs to tens of thousands of euros a year. The calculator below shows your Spanish take-home; this guide explains who qualifies and how to claim it.
By the Libravo editorial team · Updated 14 June 2026
What the Beckham Law actually is
The Beckham Law — named after the footballer who was an early beneficiary — is an optional regime that lets qualifying arrivals be taxed as non-residents for a limited period even though they live in Spain. In practice that means a flat 24% income tax (IRPF) on Spanish-source employment income up to €600,000, rather than Spain's progressive resident rates that reach 47%. Income above €600,000 is taxed at 47%. Because it caps the rate on a large band of income, a Spanish offer can leave a senior hire with far more take-home than the headline progressive system would suggest.
The 24% rate and the €600,000 ceiling
The core benefit is simple: 24% flat on Spanish employment and professional income up to €600,000 a year. Anything above that threshold is taxed at 47%, not 24%. Spanish-source investment income — dividends, interest, capital gains — is taxed at the normal savings rates rather than 24%. The practical effect at typical expat salaries is large: a €200,000 package taxed at a flat 24% instead of marginal rates up to 47% is a difference of tens of thousands of euros a year.
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Estimate for the 2026 tax year. Assumes a single employee, no dependants, standard situation. · Source: HMRC
This is a simplified estimate for general guidance, not tax advice. Real take-home pay varies with region, tax class, dependants, benefits and deductions. Check the official source for your exact figure.
Foreign income: taxed as a non-resident
The defining feature of the regime is that you are treated as a non-resident for foreign income. A normal Spanish tax resident is taxed on worldwide income, but a Beckham beneficiary is generally taxed only on Spanish-source income — foreign salary, foreign dividends, rent and gains usually fall outside Spanish tax for the duration. This is what makes the regime so valuable for people with significant income or assets abroad. Some foreign-asset reporting rules can still apply, so confirm your own position with an adviser.
Who qualifies: the core tests
Four conditions must all be met. You must not have been a Spanish tax resident in the five tax years before your move — a look-back cut from ten years by the 2023 Start-up Law. You must relocate to Spain for a qualifying reason: a new employment contract, a company-director role, or remote work for a foreign employer under the Digital Nomad Visa, which the reform brought into scope. The work must be the reason for the move. And the conditions must be met at the time you apply, not arranged retroactively years later. Highly qualified professionals, entrepreneurs and remote workers are now all potentially in scope.
How long it lasts and the six-year clock
The regime runs for six tax years: the year you become a Spanish tax resident plus the following five calendar years. There is no extension beyond that — when the six years end you move onto the standard resident system. If you arrive partway through a year, that arrival year counts as year one, so the timing of your move and registration has a real effect on how much of the benefit you actually capture.
How and when to apply
You apply by filing Modelo 149 with the Spanish tax agency (AEAT), with your employment contract, NIE, passport and proof that you were not resident in the prior five years. The deadline is strict: you must apply within six months of your registration with Spanish Social Security, and a missed deadline cannot be recovered for that move — it is a hard cut-off. Once approved, your employer withholds at 24% and you file the simplified annual return (Modelo 151) rather than the standard resident return. Because the timing and paperwork are unforgiving, most people file through a tax adviser.
Frequently asked questions
Is the Beckham Law still available in 2026?
Yes. The regime remains in force in 2026, with the flat 24% rate on Spanish employment income up to €600,000. The 2023 Start-up Law actually widened it — cutting the prior-non-residency requirement from ten years to five and extending eligibility to digital nomads, remote workers and entrepreneurs.
How much tax do you pay under the Beckham Law?
A flat 24% on Spanish employment and professional income up to €600,000, with 47% on anything above that. Against Spain's progressive resident rates of up to 47%, a high earner typically saves tens of thousands of euros a year. The calculator above estimates your Spanish take-home.
Who qualifies for the Beckham Law in 2026?
People who relocate to Spain for work — under a new employment contract, a company-director position, or remote work for a foreign employer via the Digital Nomad Visa — and who were not Spanish tax residents in the previous five years. All the conditions must be met at the time you apply.
How long does the Beckham Law last?
Six tax years: the year you become a Spanish tax resident plus the next five. There is no extension; after that you move onto Spain's standard resident tax system.
Is foreign income taxed under the Beckham Law?
Generally no. Beneficiaries are taxed as non-residents, so foreign-source income — foreign salary, dividends, rent and gains — usually falls outside Spanish income tax for the duration. Some foreign-asset reporting obligations can still apply, so confirm your position with an adviser.
What is the deadline to apply for the Beckham Law?
Six months from your registration with Spanish Social Security. You file Modelo 149 with the tax agency within that window. The deadline is hard — miss it and you cannot claim the regime for that move to Spain.
Does the Beckham Law apply to the self-employed or digital nomads?
Since the 2023 reform, remote workers on the Digital Nomad Visa working for a foreign employer can qualify, and certain entrepreneur and director arrangements are in scope. Freelancers outside those routes generally are not, so it is worth checking your specific setup.
Ready to claim?
Use our free step-by-step guide with a claim-letter template, or check your flight first.
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General information based on Regulation (EC) 261/2004 and its UK retained version, not legal advice. Libravo is not affiliated with any airline.