Beckham Law: pay only 24% tax in Spain (2026 guide)

What is the Beckham Law and why should you care?

Imagine arriving in Spain with a great contract and discovering that instead of paying between 19% and 47% in taxes like any other resident, you only pay a flat rate of 24%. That's exactly what the Beckham Law allows you to do.

Its official name is the Special Regime for Workers Relocated to Spanish Territory, regulated under Article 93 of Law 35/2006 on Personal Income Tax (IRPF). The nickname comes from footballer David Beckham, one of the first well-known beneficiaries when he signed for Real Madrid in 2003.

In practice, this regime lets you pay taxes as a non-tax resident, even if you live in Spain for more than 183 days a year. You only pay tax on what you earn in Spain, at a flat rate of 24% on annual income up to €600,000. Above that amount, the rate goes up to 47%.

The most expensive mistake: applying for the regime after the deadline

Here's something nobody tells you, and it costs a lot of people the benefit: you have exactly 6 months from your Social Security registration date to submit your application. Not a day more.

The most common trap is waiting for your employer or advisor to handle it for you. If you submit Form 149 even one day late, the AEAT (Spanish Tax Agency) will automatically reject it. No exceptions. No useful appeals.

Another common mistake: having accidentally filed a standard income tax return (Form 100) or having been registered as self-employed in Spain at any point in the previous 5 years. Either of these will automatically disqualify you.

Can you apply? The key requirements

To access this regime, you need to meet all of the following requirements:

• You must not have been a tax resident in Spain in the last 5 years. Your nationality doesn't matter: if you're Spanish but have been living abroad for 6 years, you can still apply.
• You must be relocating for a specific work-related reason, which can be one of the following:
  • An employment contract with a Spanish or foreign company (professional athletes are excluded).
  • Becoming a director of a company (with a maximum 25% shareholding in asset-holding entities).
  • Remote work for a foreign company with an international teleworking visa.
  • An entrepreneurial activity recognised by ENISA.
  • Services as a highly qualified professional for startups or R&D companies, with at least 40% of your income coming from that activity.
• You must become a tax resident in Spain as a result of that relocation.
• You must not receive income through a permanent establishment in Spain (with some exceptions for entrepreneurs and startups).

What about your family? They can benefit too

Your spouse and children under 25 (or of any age if they have a disability) can also access the regime, as long as they move with you or within the same tax year, haven't been tax residents in Spain in the previous 5 years, and don't receive income from a permanent establishment in Spain.

Each family member needs to submit their own application independently.

The specific benefits you get

What this regime does NOT give you (watch out for this)

The Beckham Law has some downsides that many advisors won't mention until after the fact. Get to know them before you sign anything:

• No deductions for your main home: The AEAT doesn't recognise housing benefits under this regime (reinvestment exemptions, deductions). There is some favourable case law from the TSJ Madrid, but the AEAT's official position is against it.
• Severance pay is fully taxable. It's not exempt like it is under the standard regime.
• Inheritance Tax is not affected. If you inherit something, you'll be taxed as a full resident.
• You still pay full Social Security contributions. This regime is purely tax-related and doesn't affect your contributions.
• Issues with double taxation treaties: Some countries of origin may not recognise you as a resi