Beckham Law — Pay only 24% in taxes when moving to Spain (2026)
What Nobody Tells You About the Beckham Law Before You Move to Spain
The Beckham Law (art. 93 LIRPF) lets you pay a flat rate of 24% on your employment income in Spain. Without it, you'd be subject to the general progressive tax system, which can go up to 47%.
It gets its name from when Beckham signed for Real Madrid in 2005. But it's not just for footballers — if you meet the requirements, it's yours to take advantage of.
Watch Out for This — The Most Expensive Mistake
This is what a lot of people don't know, and it ends up costing them money: they arrive in Spain, get stuck into work, forget about the paperwork… and by the time they remember Form 149, the 6 months are already up. Say goodbye to 6 years of tax savings.
What nobody tells you is that the Tax Agency won't remind you. The clock starts ticking from the day you register with Social Security, whether you're paying attention or not.
How Much Do You Actually Save?
The more you earn, the more you save. Here are the real numbers:
| Annual gross salary | General income tax rate (approx.) | Beckham Law income tax (24%) | Annual savings |
|---|---|---|---|
| €50,000 | ~€15,000 (30%) | €12,000 | ~€3,000 |
| €100,000 | ~€37,000 (37%) | €24,000 | ~€13,000 |
| €150,000 | ~€60,000 (40%) | €36,000 | ~€24,000 |
Do You Qualify?
You need to meet all of these requirements — no exceptions:
- You must not have been a tax resident in Spain during the 5 years before your move.
- Your move must be driven by an employment contract in Spain, the start of an economic activity, or a role as a director of a Spanish company.
- Since the 2023 reform (Startup Law 28/2022), you can also apply if you're a digital nomad or international remote worker with a remote work visa.
What You Gain with the Beckham Law
- You pay a flat 24% on the first €600,000 of employment income. Anything above that is taxed at 47%.
- You only pay tax on what you earn in Spain: your income from abroad (dividends, rental income in another country) isn't taxed here.
- You don't need to file Form 720: forget about the overseas assets declaration while you're on this scheme.
- It lasts 6 years: the year you move plus the following 5.
What You Give Up — Read This Before You Decide
- You can't use general income tax deductions: no deductions for children, mortgages, or pension plans.
- Double taxation treaties: you're taxed as a non-resident, so you can't take full advantage of all the treaties Spain has in place.
- Wealth Tax doesn't go away: you're still required to declare it if you exceed the thresholds.
- Your Spanish investment income (dividends, capital gains) is taxed the same as for any resident: between 19% and 28%.
How to Apply — Step by Step
- Register with Social Security (as an employee or self-employed). Your 6-month countdown starts from that day.
- Submit Form 149 to the Tax Agency. You can do it online with a digital certificate or in person. Don't leave it to the last minute.
- Wait for the decision. It usually takes between 1 and 3 months.
- Once approved, file your taxes using Form 151, not the usual Form 100.
You're a Digital Nomad Arriving in 2023 or Later
Law 28/2022 opened the door for you. If you work remotely for a foreign company from Spain, you can access the 24% rate as long as you tick these boxes:
- You haven't lived in Spain during the previous 5 years.
- You hold the digital nomad visa or the international remote work permit.
- You submit Form 149 within the 6-month deadline.
What nobody tells you is that the digital nomad visa and the Beckham Law are two completely separate processes. Getting the visa doesn't automatically enroll you in the tax scheme. You need to file Form 149 yourself.
Official Sources
- Tax Agency — Special scheme for relocated workers (Form 149)
- Law 35/2006, art. 93 — LIRPF (inpatriate scheme)
- Law 28/2022 — Startup Law (extended to digital nomads)
Your Next Step
Tomorrow, open your calendar and find the exact date you registered with Social Security. Count 6 months from that day and wri