Beckham law: Spain's inbound worker tax regime
Spain's Beckham law lets eligible new tax residents use a special income tax regime. Its general rate is 24% up to EUR 600,000, with 47% on the excess, for up to six tax years.
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Who qualifies for the Beckham law?
You must become Spanish tax resident because of a qualifying move. Agencia Tributaria’s scope guidance, checked 25 October 2026, requires no Spanish tax residence in the preceding five tax periods. Its explanation uses the year residence is acquired as the reference.
Qualifying routes include employment, certain company directorships, approved entrepreneurial activity and specified highly qualified work. Professional sportspeople are excluded. Ordinary self-employment does not automatically qualify. A Spanish permanent establishment, broadly a fixed business presence, generally prevents eligibility except for the permitted business routes.
What changed in 2023?
From 1 January 2023, the prior non-residence requirement fell from ten tax periods to five. The scope widened to qualifying remote employees, entrepreneurs and specified skilled professionals. Certain family members can also elect under separate conditions. These changes are set out in Agencia Tributaria’s scope guidance and current instructions, checked 25 October 2026.
What income does the rate cover?
The general taxable base uses 24% up to EUR 600,000 and 47% above that amount. The base includes employment income treated as Spanish-source under the regime, including employment income earned abroad during its application, subject to the detailed timing rules. Relevant savings income follows a separate scale.
These rates come from Agencia Tributaria’s Modelo 151 instructions, checked 25 October 2026. They are not a combined bill for every tax or social contribution.
How do you elect and how long does it last?
The same instructions allow the year Spanish tax residence begins plus the next five tax years. The main applicant normally elects using Modelo 149 within six months of the documented start of activity. The annual return uses Modelo 151. Family elections have their own deadline rules.
Where does this fit into a move from the UK?
Read the Spain country guide for the wider move and the Spain golden visa page for the separate immigration position. Use the UK statutory residence guide to assess UK residence. The site’s salary comparison does not model this special election.
What else do readers ask?
Is the Beckham law a visa?
No. It is a tax election. Immigration permission is a separate question; the Spain guide and golden visa page explain those routes.
Is all income taxed at 24%?
No. Agencia Tributaria's Modelo 151 instructions, checked 25 October 2026, apply 47% above EUR 600,000 in the general base. Savings income uses a separate scale.
Can a remote employee qualify?
Yes, qualifying remote employment can meet the work condition. The residence history and other conditions still apply; a remote-work visa alone does not elect the regime.
How long does the regime last?
Agencia Tributaria's instructions, checked 25 October 2026, allow the residence-acquisition tax year and the next five tax years, subject to continued eligibility.
Where can I explore this further?
statutory residence test tool. Full sourced leavers tracker. Articles and tracker roundups.
Sources
- Agencia Tributaria: Scope of the inbound worker regime, 2023 manual (undated, accessed 25 October 2026), .
- Agencia Tributaria: Modelo 151 instructions for 2023 onwards (undated, accessed 25 October 2026), .