Eligibility and procedure corrections: 19 October 2026.
Quick Facts
- Employment income: 24% up to €600,000; 47% above
- Duration: Year of tax residence plus five tax years
- €600,000 threshold: Not an eligibility cap
- Apply: Modelo 149 within six months of the documented activity start date
Overview
The Beckham regime can reduce income tax for eligible people moving to Spain. Employment income is taxed at 24% up to €600,000 and 47% above. Savings income follows separate rates.
Requirements
- Not Spanish tax resident in the five tax periods before moving
- Qualify through employment, a directorship or an eligible entrepreneurial or professional activity under Article 93
- Company directors can qualify. Special shareholding restrictions apply where the company is an asset-holding entity.
Extra Benefits
- Wealth tax applies to Spanish assets under this regime
- No Modelo 720 reporting obligation while this regime applies
- Inheritance and gift tax require a separate assessment
- A digital nomad visa does not automatically qualify you. Your work arrangement and the other Article 93 conditions need a separate check.
Beckham Law planning before applying
Use this review to check whether employment status, timing and residence planning should be coordinated before a Beckham Law decision is made.
Best fit
For people moving to Spain for work who want tax planning reviewed early enough to avoid missing deadlines or preparing the wrong route.
Before filing
- Employment or professional situation and expected start date.
- Prior residence history and connection with the immigration route.
- Documents and timing that should be reviewed with tax advice.
Send us
Send nationality, move date, work setup, residence history and any employer or tax documents already received.
Beckham Law guide · Check the official rules (AEAT) · Estimate the tax difference.