How the Beckham Law works
The Beckham Law (Régimen especial de trabajadores desplazados, Art. 93 LIRPF) lets a new arrival be taxed as a non-resident for 6 tax years (arrival year + 5).
- 24% flat on Spanish employment income up to €600,000; 47% on the excess.
- Employment income is taxed worldwide under the regime — foreign salary is not exempt.
- Foreign passive income exempt (dividends, interest, capital gains, rent from abroad = 0% in Spain).
- No Modelo 720 foreign-asset reporting; wealth/solidarity tax on Spanish assets only.
It is an irrevocable election for its duration. After 6 years you revert to full worldwide IRPEF.
Eligibility and the 6-month deadline
Requirements: not Spanish tax-resident in the previous 5 years; move for a qualifying reason; file in time.
Qualifying reasons (expanded by the 2022 Startup Law): a Spanish employment contract or secondment; remote work for a foreign employer (digital nomads); company directors (even 100% founders of genuine trading companies, not pure asset-holding ones); and certified innovative startup founders / high-skill R&D.
Deadline: file Modelo 149 within 6 months of your Social Security registration (alta). One day late = permanent loss, no retroactive application. Annual returns are filed on Modelo 151.
How to apply: steps, forms & deadline (2026)
The Beckham Law is an opt-in tax election, not a visa. The single thing that decides everything is the 6-month deadline — and the clock starts at your Social Security registration, not your arrival.
Key forms & deadlines
| Form / Item | When |
|---|---|
| Modelo 030 (taxpayer census) | Before Modelo 149 |
| Modelo 149 (opt into regime) | Within 6 months of alta |
| Modelo 151 (annual return) | Each year in regime |
Filing Modelo 149 carries no government fee. The cost is the risk: one day past the 6-month window and the regime is lost permanently.
How long does approval take?
Under art. 119.4 of the IRPF Regulation (Real Decreto 439/2007), AEAT must issue the certificate confirming that you opted into the regime, if it applies, within 10 working days after you file Modelo 149. Because the 6-month deadline is absolute — no extension, no retroactive filing, and re-entry only after 5 more years outside Spain — file early and build a buffer. Set your own reminders well inside the six-month window.
Documents to prepare
- Valid passport and NIE.
- Social Security number and alta certificate.
- Employment contract, secondment letter, or director appointment (or startup certification).
- Where used: a tax representative authorisation.
Frequently asked questions
Is the Beckham Law still in force in 2026?
Yes. Article 93 LIRPF remains the live regime, with the 2023 reforms and 2022 Startup Law expansion intact.
Can a fully remote worker for a foreign employer qualify?
Yes, if you have an employment contract (not a contractor agreement) and you move to Spain because of that role.
Does the 6-month window run from arrival or Social Security?
From your Social Security alta date — not from arrival or when you learned about the regime.
Do I file Modelo 720?
No. Beckham filers are exempt from foreign-asset reporting while in the regime.
Common rejection & delay reasons
Common reasons the Spanish Beckham regime is denied or lost.
- Missing the 6-month Modelo 149 deadline. Filed within 6 months of social-security registration; late filing means permanent disqualification.
- Failing the 5-year non-residency test. You must not have been a Spanish tax resident in the prior 5 years.
- Not meeting the 85% Spanish-work rule. Too much work outside Spain breaks the conditions.
- Triggering the €600k boundary unaware. Income above €600,000 is taxed at 47%, not the 24% flat rate.
- Re-applying too soon. Once disqualified, re-application generally requires waiting 5 years.
Beckham Law application checklist (save your progress)
Tick each item as you prepare it. Progress is saved in this browser — nothing is uploaded. This is a preparation aid, not tax advice.
Sources and official references: Real Decreto 439/2007 (IRPF Regulation), art. 119 — BOE consolidated text; Agencia Tributaria — Manual práctico de Renta 2025, “Contenido del régimen especial” (page updated 17 March 2026) and Agencia Tributaria — Manual práctico de Renta 2025, “Gravamen estatal” (state scale, page updated 17 March 2026); Art. 93 LIRPF (Ley 35/2006); Art. 114 Reglamento IRPF; Modelo 149/151; Startup Law (Ley 28/2022) eligibility expansion. Checked against that document on September 15, 2026 — fetched directly, no login, 7,120 characters. It carries three of the figures on this page in matching context: the 24% flat rate on employment income (“el porcentaje de retención o ingreso a cuenta sobre rendimientos del trabajo será el 24 por 100”), the €600,000 threshold and the 47% rate on the excess (“Hasta 600.000 euros — 24; Desde 600.000,01 euros en adelante — 47”). What we could not verify from Agencia Tributaria: the “up to 47%” figure quoted here for standard progressive IRPEF is a representative national rate, not an AEAT-published one — the agency publishes only the state half of the general scale, and each autonomous community sets the other half, so no single national top rate exists in an AEAT document; and the 85% Spanish-work condition does not appear in this document (its only “85” is a cross-reference to Art. 85 of the IRPF Law), so we are re-checking it against the regulation. The 20% Portugal and 50% Greece figures are other countries’ regimes, shown for comparison, and are outside what a Spanish tax-agency page can confirm. The standard-IRPEF comparison is a simplified estimate using representative national rates and excludes regional variation, deductions, and surcharges. Estimate, not tax advice — consult a licensed Spanish tax advisor.
Last reviewed: August 19, 2026 · the official sources linked above were re-fetched and compared against the figures on this page by our automated fact audit; next check on the twice-monthly audit cycle.