📝💼 Spain’s Beckham Law 2025: The Tax Regime for Foreign Residents Explained

If you’re planning to move to Spain for work, you’ve probably heard of the Beckham Law — a special tax regime designed to attract international talent. It allows qualifying foreigners who move to Spain to work to pay taxes only on their Spanish income, enjoying a flat tax rate much lower than the standard one.

⚖️ What Is the Beckham Law in Spain?

The “Beckham Law” (officially the Special Expats Tax Regime, Régimen fiscal aplicable a los trabajadores desplazados a territorio español, regulated under Law 35/2006, Article 93 and Royal Decree 687/2005) is a special tax status created for foreigners who move to Spain for professional reasons.

It was originally introduced when footballer David Beckham joined Real Madrid — hence its popular name — but today it’s open to a wide range of professionals, not just athletes.

Under this regime, qualifying expats are taxed as non-residents even though they live in Spain.

💶 Main Benefits

The Beckham Law offers major tax advantages compared to the regular Spanish tax system:

✅ Flat 24% income tax rate up to €600,000 (instead of progressive rates up to 47%)
✅ Only Spanish-source income is taxed (foreign income is exempt)
✅ Exclusion of wealth tax on foreign assets
✅ Simplified reporting obligations (no Modelo 720 or worldwide income declaration)
✅ Duration: up to 6 years (the initial year plus 5 renewals)

This makes it especially attractive for executives, remote employees, and entrepreneurs relocating to Spain.

👩‍💼 Who Can Apply for the Beckham Law in 2025

You can apply for the Beckham regime if you:

Become tax resident in Spain for the first time in the last 10 years, and
Move to Spain for work purposes, such as:
- Being hired by a Spanish company, or
- Being posted or transferred to Spain by a foreign employer, or
- Becoming an administrator of a Spanish company (without owning more than 25% of shares), or
- Working remotely for a foreign company (this includes many Digital Nomad Visa holders).

🚀 Beckham Law and Digital Nomad Visa

Since 2023, Spain allows remote workers under the Digital Nomad Visa to benefit from the Beckham regime — provided they meet the eligibility criteria.

This means you can live in Spain, work remotely for your company abroad, and pay only 24% tax on your Spanish-source income, while your foreign earnings remain exempt.

It’s a perfect combination for digital professionals who want to enjoy the Spanish lifestyle without overpaying taxes.

📋 Documents and Process

Applying for the Beckham Law must be done within 6 months after your registration with Spanish Social Security or after obtaining your residence permit.

You’ll need:

Copy of your NIE (foreign ID number)
Proof of residence or registration in Spain
Employment contract or company assignment letter
Certificate showing your tax residency abroad for the previous year
Form Modelo 149 (application for the special regime)

Once approved, you’ll file your annual tax returns using Modelo 151 instead of the regular Modelo 100.

⏳ Duration and Renewal

The regime lasts for six tax years: the year of arrival and the following five years.
If you change jobs within Spain, you can keep the status as long as you still meet the eligibility requirements.

⚠️ Important Limitations

You can’t own more than 25% of the Spanish company that employs you.
You can’t apply if you moved to Spain for reasons other than work (e.g., family reunification).
Foreign income (e.g., dividends, rents, capital gains) remains exempt — but you cannot claim deductions for them either.
Once the six years end, you’ll become a regular Spanish tax resident under the general progressive system.

🧮 Example

Without Beckham Law:
If you earn €120,000/year in Spain, you’d normally pay around €42,000 in taxes (≈35%).

With Beckham Law:
At a 24% flat rate, your tax would be €28,800, saving you over €13,000 per year.