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Beckham Law

Spain Beckham Law Tax Registration

Full legal coordination for Spain's Special Tax Regime for Inbound Workers -- eligibility assessment, Modelo 149 application, AEAT registration, payroll alignment, and ongoing Modelo 150 compliance. 24% flat tax on Spanish income for six years.

For employees, executives, digital nomad visa holders, startup founders, and qualified professionals relocating to Spain who have not been Spanish tax residents in the prior five years.

2,500+

Successful applications across all programs

24%

Flat tax rate on Spanish income up to EUR 600,000

6 years

Duration of the special tax regime

24% flat rate -- on Spanish-sourced income up to EUR 600,000 per year (vs. up to 47% standard)

Foreign income exempt -- dividends, capital gains, rental income, and investment returns outside Spain untaxed

Wealth tax exemption -- foreign assets excluded from Spanish Wealth Tax and Solidarity Tax

6-month deadline -- application must be filed within six months of starting work in Spain

The Special Tax Regime

Pay 24% Instead of Up to 47%

Spain's Beckham Law -- officially the Special Tax Regime for Inbound Workers, Professionals, Entrepreneurs and Investors (Article 93, Law 35/2006) -- allows qualifying individuals relocating to Spain to be taxed as non-residents for six consecutive years. Spanish-sourced income is taxed at a flat 24% up to EUR 600,000 per year (47% above that threshold), and foreign income is entirely exempt from Spanish taxation.

Originally introduced in 2005 and expanded by Spain's Startup Law (Law 28/2022) in January 2023, the regime now covers employees, corporate transfers, digital nomad visa holders, startup founders, qualified professionals in R&D, and certain investors. Family members -- spouse and children under 25 -- may also benefit under specific conditions.

Last updated: February 2026

Read our full Beckham Law guide

Employees & Executives

The core use case. If you have a Spanish employment contract or are being transferred to a Spanish subsidiary, you qualify. Includes senior executives, corporate assignees, and intra-company transfers. Must not hold more than 25% of a Spanish company (for director roles). Payroll withholding must be aligned with the 24% regime from day one.

Digital Nomad Visa Holders

Since the 2023 Startup Law expansion, remote workers with a Spanish Digital Nomad Visa (international telework visa) can access the Beckham Law. This combines the DNV's residence rights with the 24% flat tax -- one of the most competitive tax positions for remote workers in Europe. W2 employees and qualifying freelancers with DNV are eligible.

Startup Founders & Investors

Founders of innovative or startup companies can benefit, even with majority shareholding, provided the company qualifies under Spain's Startup Law definition. Direct investors in qualifying Spanish ventures and entrepreneurs creating new business activity in Spain may also be eligible, subject to specific conditions on business classification and activity.

Researchers & Specialists

Scientists, researchers, and specialised consultants working on R&D projects in Spain qualify under expanded eligibility. Also includes highly qualified professionals providing training or specialised services to emerging companies. The Startup Law specifically targets these profiles to strengthen Spain's innovation ecosystem.

Why MovingTo

The Deadline Most People Miss

You have exactly six months from starting work in Spain to submit your Beckham Law application. Miss the deadline and you are permanently excluded from the regime for this relocation. We ensure eligibility is confirmed, documentation is prepared, and the Modelo 149 is filed correctly -- well before the deadline closes.

Eligibility Assessment

The Beckham Law has specific exclusions that are not obvious from the headline requirements. Prior tax residency in Spain within five years disqualifies you -- even partial years can count. Certain income structures, shareholding percentages, and employment arrangements can invalidate eligibility. We review your complete tax history, employment type, income sources, and corporate structure before proceeding.

Payroll & Withholding Coordination

The Beckham Law changes your tax withholding rate from the standard progressive IRPF brackets to a flat 24%. If your employer's payroll department doesn't adjust withholding from the start, you overpay throughout the year and must reclaim the difference via your annual filing. We coordinate directly with your employer or their tax advisors to align payroll withholding with the special regime from your first payslip.

Cross-Border Tax Planning

The Beckham Law interacts with double taxation treaties, foreign tax credits, and home-country reporting obligations in ways that are not straightforward. The regime can nullify certain treaty benefits for some income types, potentially creating double taxation rather than preventing it. We map your complete income structure -- employment, investments, equity, pensions -- against both the Beckham Law and your home-country obligations to identify the optimal approach.

Service Scope

What We Handle, What We Don't

We Handle

  • Full eligibility assessment -- residency history, employment type, income structure, shareholding analysis
  • Tax savings estimate comparing Beckham Law vs. standard IRPF progressive regime
  • Spanish Tax Registry registration (Form 030) and NIE coordination
  • Modelo 149 preparation and electronic submission to AEAT within the 6-month deadline
  • Payroll withholding coordination with your employer or their payroll provider
  • Annual Modelo 150 tax return preparation and filing
  • Family inclusion assessment -- spouse, children under 25, dependent parents
  • Equity and stock option treatment analysis (RSUs, ISOs, ESPPs)
  • Cross-border income mapping and double taxation treaty coordination
  • Wealth Tax and Solidarity Tax exemption documentation for foreign assets

We Don't

  • Prepare or file home-country tax returns (US, UK, etc.) -- we coordinate with your existing advisors
  • Provide investment advice, portfolio management, or financial planning
  • Handle visa or residence permit applications (separate MovingTo service)
  • Guarantee AEAT approval -- decisions rest with the Spanish Tax Agency
  • Manage ongoing Spanish bookkeeping, VAT, or corporate tax obligations

From Assessment to Tax Regime Activation

Critical deadline: 6 months from start of work in Spain

01

Eligibility & Savings Analysis

We review your tax residency history (confirming no Spanish residency in the prior five years), employment type, income structure, shareholding positions, and family situation. You receive a detailed savings estimate comparing your projected tax liability under the Beckham Law flat rate versus the standard progressive IRPF regime.

02

Registration & Documentation

NIE (foreigner identification number) confirmation. Registration with the Spanish Tax Registry via Form 030. Employment contract or Digital Nomad Visa documentation prepared. For corporate transfers: assignment letter, Spanish subsidiary documentation, and shareholding declarations compiled. Family inclusion documentation prepared if applicable.

03

Modelo 149 Filing

The Modelo 149 application is prepared and submitted electronically to AEAT (Agencia Estatal de Administracion Tributaria) -- Spain's Tax Agency. This is the formal election to opt into the special tax regime. Filed well before the six-month deadline. Payroll withholding coordinated with your employer to apply the 24% flat rate from the start.

04

Ongoing Compliance

Annual Modelo 150 tax return filed each year (replacing the standard Modelo 100 IRPF return). Income categorisation reviewed annually -- Spanish-source vs. foreign-source. Equity compensation events (vesting, exercise, sale) tracked and classified. Wealth Tax and Solidarity Tax exemption maintained for foreign assets. Regime status monitored for the full six-year duration.

Client Results

"Relocated from London to Madrid with a Spanish employment contract. MovingTo filed the Modelo 149 within four weeks of my start date, coordinated payroll withholding with my employer's HR team, and the 24% flat rate applied from my first payslip. Annual saving versus standard IRPF: approximately EUR 18,000."

T. Hargreaves

Beckham Law -- Employee contract -- UK to Madrid, 2025

"Digital Nomad Visa holder, working remotely for a US tech company. The team confirmed my DNV qualified for Beckham Law under the Startup Law expansion, filed the registration, and structured my income reporting. Foreign investment income stays completely outside the Spanish tax base."

S. Morales

Beckham Law + DNV -- Remote employee -- USA to Barcelona, 2025

"Corporate transfer from Singapore to the Madrid office. Complex compensation package with base salary, annual bonus, and RSU vesting schedule. MovingTo mapped each component against the Beckham Law treatment, coordinated with my company's global mobility team, and handled the Modelo 149 and first Modelo 150."

K. Tanaka

Beckham Law -- Corporate transfer -- Singapore to Madrid, 2024

"My accountant initially said the deadline had passed. MovingTo reviewed the dates and confirmed I still had seven weeks remaining. They prepared the complete dossier, filed the Modelo 149, and included my wife under the family provisions. We would have lost the regime entirely without the accurate deadline assessment."

M. & A. Richter

Beckham Law -- Family inclusion -- Germany to Valencia, 2025

Common Questions

Working With Us

What tax rate will I pay under the Beckham Law?

Spanish-sourced income is taxed at a flat 24% up to EUR 600,000 per year. Income above EUR 600,000 is taxed at 47%. Foreign-sourced income -- including dividends, capital gains, rental income from properties outside Spain, and investment returns -- is entirely exempt from Spanish taxation. Foreign assets are also exempt from Spain's Wealth Tax and Solidarity Tax. This compares with the standard IRPF regime where progressive rates range from 19% to 47% on worldwide income.

What is the application deadline?

Strictly six months from the date you start work in Spain -- typically measured from your Social Security registration date or, for Digital Nomad Visa holders, from the date of visa issuance. This is a hard deadline. Missing it permanently excludes you from the regime for this relocation. We recommend engaging as early as possible to ensure the Modelo 149 is filed well before expiry.

Can freelancers and self-employed people qualify?

Traditional freelancers and self-employed individuals generally cannot access the Beckham Law. However, the 2023 Startup Law expansion created exceptions: Digital Nomad Visa holders (including qualifying freelancers), founders of startup or innovative companies, and qualified professionals providing services in R&D or training for emerging companies may be eligible. Each case requires individual assessment of employment type and business classification.

How does this interact with my home-country taxes?

The Beckham Law can affect how double taxation treaties apply to your income. For some income types, the regime may nullify treaty protections, potentially creating double taxation rather than preventing it. US citizens still report worldwide income to the IRS but can use the Foreign Earned Income Exclusion, Foreign Tax Credit, and Totalization Agreements. We map your complete cross-border income structure and coordinate with your home-country tax advisors to optimise the overall position.

What are the limitations and trade-offs?

You cannot claim standard Spanish personal and family tax deductions or allowances. Property expenses (maintenance, mortgage interest) are not deductible for owner-occupied Spanish property. Capital gains on cryptocurrency are taxed at 19-28% regardless of source. After six years, you revert to the full progressive IRPF regime on worldwide income. For lower earners, the flat 24% rate may actually result in higher tax than the standard progressive system -- we model both scenarios before recommending the regime.

How does equity compensation (RSUs, stock options) get treated?

Equity compensation under the Beckham Law requires careful classification. The timing of grant, vesting, exercise, and sale -- and where you were resident during each event -- determines the tax treatment. RSUs that vest during your Beckham Law period are generally treated as Spanish-sourced employment income at 24%. Pre-move grants with post-move vesting require allocation calculations. We track each equity event and classify it correctly for both the Modelo 150 and your home-country returns.

Get Started

Register for Spain's Beckham Law

Get an eligibility assessment, tax savings estimate, and full registration timeline from our licensed Spanish tax lawyers -- structured from the outset to meet the six-month filing deadline.

Your Case Is Reviewed By

Raquel Moreno Diaz

Licensed Tax & Immigration Lawyer

Colegio de Abogados de Madrid -- Collegiate Member

Raquel Moreno Diaz oversees every Beckham Law engagement, from eligibility assessment and Modelo 149 filing through annual Modelo 150 compliance and six-year regime management. Her team coordinates payroll alignment, cross-border income structuring, and family inclusion applications.

2,500+ successful applications across all programs -- 98% approval rate -- 4 European markets

Start Your Registration

Free eligibility assessment with a licensed tax lawyer. No obligation.

Your information is used only to respond to your request.

After You Submit

  • Tax lawyer reviews your residency history, income structure, and employment type
  • You receive a savings estimate comparing Beckham Law vs. standard IRPF regime
  • We outline the full registration timeline, deadlines, and fee structure
Beckham Law Registration Start Registration