How Beckham Law works
Normally, Spanish tax residents pay progressive IRPF rates from 19% to 47% on worldwide income. Beckham Law changes this: you pay a flat 24% on Spanish-source employment income up to €600,000. Above that, 47%. Foreign employment income? Not taxed at all.
You also only pay wealth tax on assets in Spain, and you don't have to file Form 720 (Spain's foreign asset declaration).
The catch: you give up all personal allowances, expense deductions, and tax credits. The only deduction you keep is donations to qualifying NGOs.
Beckham Law vs regular IRPF: tax rates compared
The gap between the two systems grows with salary. Below €30,000 Beckham Law can actually cost you more. Above that, you start saving.
| Taxable income (EUR) | Regular IRPF rate | Beckham Law rate |
|---|---|---|
| 0 - 12,450 | 19% | 24% |
| 12,451 - 20,200 | 24% | 24% |
| 20,201 - 35,200 | 30% | 24% |
| 35,201 - 60,000 | 37% | 24% |
| 60,001 - 300,000 | 45% | 24% |
| 300,001 - 600,000 | 47% | 24% |
| 600,001+ | 47% | 47% |
Why does Beckham Law lose at low salaries? The flat 24% is higher than the 19% first bracket, and you can't claim personal allowances. Try our Beckham Law Calculator to find the exact crossover point for your salary.
Who qualifies for Beckham Law?
Two conditions. First, you haven't been a Spanish tax resident in the previous 5 tax years. Second, you're moving to Spain under one of these categories:
- Employees with a contract from a Spanish company, or seconded by a foreign employer
- Company directors at any ownership %, unless the company is "patrimonial" (asset-holding) and you own 25%+
- Remote workers / digital nomads working for a foreign employer, including Digital Nomad Visa holders
- Entrepreneurs with a favorable ENISA report (innovative activity)
- Highly qualified professionals in startups or R&D, with 40%+ of income from qualifying work
Who does NOT qualify
- Professional athletes (excluded since the 2015 reform that gave the law its nickname)
- Traditional freelancers (autónomos), unless they have a Digital Nomad Visa or ENISA certification
- Owners of 25%+ in patrimonial (asset-holding) entities
Family members
Since 2023, your spouse (or partner with common children), children under 25, and dependent disabled family members can also apply. One condition: their net income must be lower than yours.
How long does it last?
6 tax years: the year you become tax resident plus 5 more. Arrive in 2025, you're covered through 2030. After that, you go back to regular IRPF. No renewal, no extension.
How to apply
You have 6 months from your Social Security registration date. Miss it and you're out.
- Get your NIE and register with Social Security
- File Modelo 030 (census registration) with AEAT
- Submit Modelo 149 with your passport, NIE, employment contract, and SS registration certificate
- Wait for approval: officially 10 business days, in practice 1-2 months
- Once approved, file taxes with Modelo 151 (not the standard Modelo 100)
Most people hire a gestor (tax advisor) for this. It's not complicated, but the deadline is hard and there's no second chance.
What about investment income?
The 24% flat rate only applies to employment and business income. Dividends, capital gains, and rental income from Spanish sources go through the regular savings tax scale:
| Savings income (EUR) | Rate |
|---|---|
| 0 - 6,000 | 19% |
| 6,001 - 50,000 | 21% |
| 50,001 - 200,000 | 23% |
| 200,001 - 300,000 | 27% |
| 300,001+ | 30% |
But here's what matters: savings income from foreign sources (US stock dividends, interest from a UK bank, crypto gains on a foreign exchange) is not taxed at all under Beckham Law. If you have investments outside Spain, this is a big deal.
Wealth tax and Form 720
Beckham Law switches you to "obligación real" for wealth tax. That means only assets in Spain count. Foreign assets? Exempt. First €700,000 of Spanish assets is also exempt, plus €300,000 for your primary residence.
You're also exempt from Form 720, the foreign asset declaration that regular residents have to file if they hold more than €50,000 abroad.
Live in Madrid? Wealth tax is effectively 0% there (100% regional rebate).
What changed in 2023 (Ley de Startups)
Law 28/2022 (Spain's Startup Law) opened Beckham Law up to a lot more people starting January 1, 2023:
- Shorter wait: 5 years of non-residency instead of 10
- Remote workers: working for a foreign employer from Spain now qualifies
- Entrepreneurs and researchers: new categories for ENISA-certified founders and startup/R&D professionals
- Family members: spouse, kids under 25, dependent disabled relatives
- Digital Nomad Visa: holders are explicitly eligible
- Directors: any ownership % now works (patrimonial entity exception still applies)
Before 2023, Beckham Law was mostly for corporate transfers. Now it covers remote workers, founders, and nomads too.
Social Security contributions
Beckham Law doesn't change Social Security. You pay the same ~6.50% as any other employee, capped at €61,214.40/year. Above the cap there's a small solidarity surcharge (0.19%-0.24% on the excess). Same under both regimes.
Is Beckham Law worth it?
Above ~€35,000 gross, almost always yes. At €80,000 you save around €4,000-5,000/year. At €150,000 it's over €20,000.
It's less clear-cut if you earn under €30,000, have several kids (regular IRPF gives you child allowances), or your income is mostly from investments.
Plug your numbers into the Beckham Law Calculator and see for yourself.