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🇪🇸Spain · 2026

Spain Beckham Law 2026

Spain’s inbound-worker regime (nicknamed Beckham Law) lets qualifying newcomers be taxed as non-residents for IRPF: Spanish-source employment income is generally taxed at a flat 24% up to €600,000 (47% above), and most foreign-source income stays outside Spanish IRPF for up to six tax years.

By Sammy S. · Founder · AuthorUpdated for 2026

Spain

Country

Arrival year + 5 years

Duration

€10,014

Income-tax savings

ES

Calculator

Spain tax calculatorEducational guideWorked example

Key finding

Beckham Law in one sentence

At €100,000 of Spanish employment income in 2026, Spain’s Beckham Law (Art. 93 LIRPF) charges €23,048 of IRPF (24% flat) versus about €33,062 under our standard resident IRPF model — roughly €10,014 less income tax before Social Security.

Updated 2026-08-06 · Tax year framing 2026

What is Spain Beckham Law?

Spain’s inbound-worker regime (nicknamed Beckham Law) lets qualifying newcomers be taxed as non-residents for IRPF: Spanish-source employment income is generally taxed at a flat 24% up to €600,000 (47% above), and most foreign-source income stays outside Spanish IRPF for up to six tax years.

Official name: Régimen especial de trabajadores desplazados a territorio español

Legal basis: Art. 93 LIRPF · Modelo 149 (election) · Modelo 151 (annual return)

Headline benefit

24% flat on Spanish-source work (to €600k)

Duration

Arrival year + 5 years (6 total)

Country

Spain

Who typically qualifies?

  • You become a Spanish tax resident because you move to Spain for work (employment, qualifying director, entrepreneur / startup, or digital-nomad pathways allowed under Art. 93 / Startup Law expansions).
  • You were not a Spanish tax resident in any of the five prior tax years.
  • You file Modelo 149 with AEAT within six months of Spanish Social Security registration (or the documented start of activity when SS legislation of origin is retained).
  • Spanish-source employment / professional income is in scope; most foreign-source income is outside Spanish IRPF while the regime applies.

Beckham Law educational guide

How Beckham Law taxation works

Under Art. 93 LIRPF you are treated as a non-resident for Spanish income-tax purposes even though you live in Spain. That flips two levers: (1) Spanish-source work income is taxed at a fixed 24% up to €600,000 of taxable base (47% on the excess) instead of progressive resident IRPF, and (2) most foreign-source income is outside Spanish IRPF for the regime term. Employee Social Security remains deductible under the IRNR rules the regime remits to (Art. 24 TRLIRNR).

Employers usually withhold the flat 24% once AEAT approves the election. You file Modelo 151 each year while the regime applies (not the ordinary Modelo 100).

  • Taxable Spanish work income ≤ €600,000 → 24% flat (after employee SS)
  • Taxable work income above €600,000 → 47% on the excess
  • Foreign-source income → generally outside Spanish IRPF
  • Spanish savings income → AEAT savings scale (IRPF 2025 special-regime Base A: 19% / 21% / 23% / 27% / 28%; confirm your filing-year table)

How to apply (Modelo 149)

The election is made with Modelo 149. The critical clock is six months from Spanish Social Security registration (or the documented activity start when you keep foreign SS coverage). Late filing usually means permanent ineligibility for that relocation.

After approval, give your employer the resolution so payroll withholds at 24%. Plan the exit year: after six tax years you move onto ordinary worldwide IRPF.

  • Obtain NIE and register for Spanish Social Security (or document retained foreign SS cover)
  • File Modelo 149 within six months — no extension in ordinary practice
  • Keep proof of non-residence for the prior five tax years
  • File Modelo 151 annually while covered

Who should consider Beckham Law?

It is strongest for inbound employees and qualifying professionals with large Spanish salaries and meaningful foreign-source income or assets. At modest Spanish-only wages, progressive IRPF with personal allowances can sometimes beat a flat 24% — run both paths.

Family members and Startup Law expansions

Ley 28/2022 (Startup Law) shortened the prior non-residence lookback to five years and widened Art. 93 pathways for teleworkers, entrepreneurs, and certain professionals, plus associated family members under AEAT conditions.

Family coverage does not automatically waive Modelo 149 timing or documentation — treat each person as a separate AEAT filing analysis.

Beckham Law myths vs facts

Myth: “Everyone who moves to Spain gets 24%.” Fact: you need an Art. 93 pathway, a five-year non-residence lookback, and a Modelo 149 filed within six months of SS registration.

Myth: “Social Security disappears.” Fact: employee Social Security generally continues; the regime mainly changes IRPF sourcing and rates.

Worked example — €100,000 Spanish employment income

Single inbound worker with Spanish-source employment income only. Compares modeled resident IRPF (our Spain calculator) to Art. 93 LIRPF Beckham Law: flat 24%/47% on Spanish employment after employee Social Security (IRNR Art. 24 deductible expense). Social Security still applies under both paths and is excluded from the income-tax cards below.

Gross Spanish salary

€100,000

Standard IRPF (model)

€33,062

Beckham Law IRPF (24%)

€23,048

Income-tax savings

€10,014

Foreign-source income is generally outside Spanish IRPF under the regime. File Modelo 149 within six months of Spanish Social Security registration — AEAT treats that clock as strict. Annual returns use Modelo 151 while the regime applies.

Open Spain tax calculator

Caveats

  • Social Security contributions still apply.
  • Spanish-source savings income (dividends, interest, Spanish capital gains) is typically taxed under non-resident savings rates (commonly 19–28%), not the 24% work flat.
  • Missing the Modelo 149 six-month deadline usually blocks the election for that move — AEAT treats it as caducidad.
  • US persons and other worldwide taxpayers may still owe home-country tax; treaty / FTC analysis is separate.

Beckham Law FAQs

Qualifying Spanish-source employment income is taxed at 24% up to €600,000 of taxable base per year and 47% on the excess (Art. 93 LIRPF / AEAT special-regime Base B). Employee Social Security is deducted first under the IRNR rules the regime remits to. Most foreign-source income is outside Spanish IRPF while the regime applies.

The tax year of arrival plus the five following tax years — six years total — then ordinary worldwide IRPF.

Modelo 149 is the election/renunciation/end-of-displacement communication to AEAT. Modelo 151 is the annual special-regime return you file while covered (instead of Modelo 100).

No. The regime changes IRPF treatment. Employee Social Security withholdings generally continue.

Startup Law expansions opened pathways for certain entrepreneurs and digital-nomad / telework profiles, but you still need Art. 93 conditions, the five-year non-residence lookback, and a timely Modelo 149. Confirm your pathway with AEAT / counsel.

Generally no — most foreign-source income is outside Spanish IRPF under the regime. Spanish-situs rentals and Spanish-source savings income follow different rules.

Spanish-source savings income uses the special-regime savings scale. AEAT’s IRPF 2025 manual shows 19% / 21% / 23% / 27% / 28% for Base A — confirm the published table for your filing year.

Startup Law / Art. 93 reforms allow associated family members in defined cases. Each person still needs to meet lookback and filing conditions — it is not automatic household coverage.

Other special tax regimes

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