The Spanish Beckham Law

How the Beckham Law works

Formally Article 93 of Law 35/2006, the Beckham regime treats qualifying inbound workers as Spanish non-residents for tax purposes during their first 6 years of Spanish residency. The practical consequences:

• Spanish-source income: taxed at 24% flat up to €600,000, then 47% on the excess.
• Foreign-source income: outside the Spanish tax base entirely. Foreign dividends, rental income, capital gains, freelance work for non-Spanish clients — all out of scope.
• No wealth tax on non-Spanish assets during the regime period.
• No Modelo 720 (the foreign asset declaration that ordinary Spanish residents must file).
• 6-year clock: the year of arrival plus 5 full tax years. After year 6 you fall back to standard progressive Spanish IRPF (19–47%).

Worked example: €120,000 Spanish employment income, €40,000 US freelance income

Spanish employment income: 24% × €120,000 = €28,800 Spanish tax. US freelance: €0 Spanish tax (foreign-source, outside scope). Total Spanish tax: €28,800 (effective 18% on global income). Under standard IRPF: roughly €56,000+ on the same combined income.

The 2023 expansion

Spain's 2023 Startup Law expanded Beckham to cover highly qualified professionals moving to Spain to work for a Spanish company. Pre-2023, the regime was effectively employee-only. Post-2023, qualifying entrepreneurs running Spanish startups and DNV applicants meeting the documentation threshold can apply. The Beckham + DNV combination is the headline 2024–2026 use case.

Eligibility and application

To apply for Beckham you must satisfy all of:

• Not have been a Spanish tax resident in any of the prior 5 tax years.
• Move to Spain for work: as an employee, qualifying entrepreneur, highly qualified professional, or company director.
• Apply within 6 months of registering with Spanish social security or starting your Spanish employment.
• Submit Modelo 149 to AEAT (Spanish tax authority) electronically with supporting documentation.

Approval typically takes 1–3 months. Once approved, the regime applies retroactively to your Spanish-residency start date. Annual filing under the regime uses Modelo 151 (the non-resident equivalent of standard Modelo 100).

What ends Beckham early

• Cessation of Spanish employment or business activity that triggered eligibility
• Crossing the 6-year clock (automatic)
• Voluntarily opting out (you can switch to standard IRPF if it becomes advantageous)
• Loss of qualifying status (e.g. becoming a Spanish tax resident under another category)