Glossary
Beckham Law (Spain)
Spain's special tax regime that lets qualifying workers who relocate to Spain pay a flat 24% income tax rate on Spanish-sourced earnings up to €600,000, instead of standard progressive rates that reach 47%.
Reviewed by Teamed's in-house employment-law team·Last updated 24 June 2026
Also known as: Special Expatriate Tax Regime, Special Impatriate Regime, Régimen especial para trabajadores desplazados a territorio español, Ley Beckham
What is Beckham Law (Spain)?
The Beckham Law is Spain's special income tax regime for inbound workers, governed by Article 93 of the Personal Income Tax Act (Ley del IRPF). It takes its nickname from footballer David Beckham, who was among the first to use it when he joined Real Madrid.
Under the regime, qualifying individuals pay a flat 24% rate on Spanish-sourced employment or professional income up to €600,000 per year. Income above that threshold is taxed at 47%. Foreign-sourced income, such as dividends, capital gains, and rental income earned outside Spain, is generally exempt from Spanish tax whilst the regime applies.
The regime runs for six years: the year you arrive plus the following five. After that, standard progressive IRPF rates apply.
Spain expanded eligibility in 2023 under Law 28/2022 (the Startup Act), cutting the prior non-residency requirement from ten years to five and opening the regime to remote workers for foreign companies, entrepreneurs, and highly qualified professionals, as well as their qualifying family members.
Who can apply for the Beckham Law?
You qualify if you move to Spain for work or entrepreneurial activity, have not been a Spanish tax resident in the five years before arriving, and apply to the Spanish Tax Agency (Agencia Tributaria) within six months of registering with Spanish Social Security. Since 2023, remote workers for foreign companies, startup founders, and qualifying family members can also apply.
What tax rate do you pay under the regime?
You pay a flat 24% on Spanish-sourced income up to €600,000 per year. Any amount above that threshold is taxed at 47%. Foreign income is generally outside the scope of Spanish personal income tax whilst the regime is active, which is one of its main advantages for internationally mobile workers.
How does the Beckham Law affect hiring through a global employment platform?
If you hire someone in Spain via an Employer of Record model, the worker can still apply for the Beckham Law regime themselves, as long as they meet the personal eligibility conditions. The employment structure does not disqualify them. However, payroll must correctly reflect the special withholding rates the regime requires.
What happens when the six years end?
The regime expires automatically. From year seven onward, the worker becomes a standard Spanish tax resident and pays income tax under the normal IRPF progressive scale, where marginal rates reach 47% at the top. There is no extension and no renewal process.
Key facts
- Flat tax rate on qualifying income
- 24%Applied to Spanish-sourced income up to €600,000 per year. Income above €600,000 is taxed at 47%.Source: Agencia Tributaria, Special regime for expatriates art. 93 LIRPF· verified 2026-06-24
- Duration of the regime
- 6 yearsCovers the year of arrival and the five following tax years. Standard IRPF rates apply from year seven.Source: Agencia Tributaria, Special regime for expatriates art. 93 LIRPF· verified 2026-06-24
- Prior non-residency requirement
- 5 yearsYou must not have been a Spanish tax resident in the five tax periods before your arrival. This was cut from ten years by Law 28/2022 (Startup Act), effective from 2023.Source: Agencia Tributaria, Special regime for expatriates art. 93 LIRPF· verified 2026-06-24
Frequently asked questions
Does the Beckham Law apply to self-employed workers in Spain?
Generally, no. The regime is designed for employees, remote workers contracting with foreign companies, and qualifying entrepreneurs. Pure Spanish self-employment (autónomos) typically does not qualify. If you are unsure about your work arrangement, take advice from a Spanish tax specialist before applying.Can family members of a qualifying worker also use the regime?
Yes, since the 2023 Startup Act reform, certain family members, including a spouse and children under 25, can apply for the regime alongside the main qualifying worker, provided they meet individual eligibility conditions and have income of their own to declare in Spain.Do you still pay Spanish social security contributions under the Beckham Law?
Yes. The Beckham Law only affects income tax, not social security. You or your employer will still owe Spanish social security contributions in the normal way. It is a tax regime, not an exemption from employment costs more broadly.What is the application deadline after arriving in Spain?
You must submit your application to the Spanish Tax Agency within six months of first registering with Spanish Social Security (or of starting your qualifying activity). Missing that window means you lose the right to opt in, even if you otherwise qualify fully.
Related terms
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Glossary
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