Beckham Law Spain 2026: Special Expat Tax Regime Complete Guide

The Beckham Law (Régimen Especial de Trabajadores Desplazados), formally regulated under Article 93 of the Spanish Income Tax Law (Ley 35/2006), allows qualifying expatriates to pay a flat 24% income tax on their Spanish-source income up to €600,000, instead of the progressive scale reaching 47%. Elena Mochales (ICAM C69993) advises international professionals and digital nomads on Beckham Law eligibility.

Who Qualifies?

• Employees posted to Spain: Workers transferred to Spain by their foreign employer
• Digital Nomad Visa holders: Remote workers under the Startup Law
• Company directors: With less than 25% shareholding in the Spanish entity (exceptions apply for startups)
• Highly qualified professionals: Under Law 14/2013
• Must not have been Spanish tax resident in the 5 years prior to relocation

Key Benefits

• 24% flat rate on income up to €600,000 (above that: 47%)
• No taxation on foreign-source income (except employment income)
• No wealth tax (Patrimonio) obligation on foreign assets
• No Modelo 720 reporting requirement for foreign assets
• Duration: year of arrival + 5 subsequent tax years (6 years total)

FAQs

When must I apply?

The application (Modelo 149) must be filed within 6 months of the start date of your employment in Spain or your Social Security registration. Late applications are generally not accepted.

Contact Elena Mochales for Beckham Law tax planning in Madrid.