The Beckham Law in Spain: a flat 24% tax, who benefits and how to apply

What the Beckham regime is

The Beckham regime is a special tax regime for people who have moved to Spain and become Spanish tax residents. It is set out in Article 93 of the IRPF (personal income tax) law, Ley 35/2006, and in its current form has applied since 2023, after the Ley 28/2022 reform. The name is informal: in 2003 David Beckham used the rule when he joined Real Madrid.

The essence of the regime in one sentence: the person remains a Spanish tax resident, but their income is taxed under the rules of non-resident income tax (IRNR). Employment income is taxed at a flat rate of 24% from the first euro up to €600,000 a year and 47% above that. The progressive IRPF scale, personal and family allowances, deductions and joint filing do not apply: the base is gross income with no deductions.

The second consequence: foreign income is not taxed in Spain at all, while Spanish passive income (dividends, interest, capital gains) goes on the savings scale (Base del Ahorro) at rates of 19–30%. The regime applies for the year you become resident plus the following five, i.e. six consecutive tax periods. For those who still have a Russian sole proprietorship (IP), this is the key consequence: its income does not enter the Spanish tax base under the regime.

The IRPF scale versus a flat 24%

The general regime works in steps: the higher the income, the higher the rate on each additional euro. The rate is made up of a state part (the same across the country) and a regional part set by the autonomous community. The table shows the marginal rates for the Comunitat Valenciana in 2026 against the Beckham regime’s flat 24%.

The ranges within rows arise because the steps of the state and regional scales do not coincide: for example, the state scale rises at €35,200, while the Valencian scale rises at €32,000 and €42,000. The top marginal rate in Valencia for 2026 is 53.85% (24.5% state plus 29.35% regional).

The table shows the main point: a flat 24% loses at low incomes and wins at high ones. But the break-even point is not where the general regime’s marginal rate goes above 24%. What you need to compare is not marginal rates but the final tax amounts: in the general regime, Seguridad Social contributions and professional expenses are deducted from the base, and then personal allowances are applied. How income tax in Spain works as a whole is covered in a separate article.

Who can and cannot use the regime

One general condition applies to everyone: the applicant must not have been a Spanish tax resident in the five tax periods before the move. Beyond that, you must fall into one of the categories of Article 93.

• Employee. A move under an employment contract with a Spanish employer, or remote work carried out exclusively through telecommunications; the digital nomad visa falls here too.
• Company director. Director of a Spanish legal entity; the shareholding limit was removed by the 2023 reform, except for asset-holding companies (patrimoniales).
• Business activity recognised as innovative or of special economic interest to Spain: a favourable report from ENISA is required.
• Highly qualified professional under the criteria of Ley 14/2013, providing services to startups or working in education, research, development and innovation.
• Family members: spouse, children under 25 (or of any age if disabled), parents. They apply separately and must meet the same conditions; the sum of their tax bases cannot exceed that of the main applicant.

Separately, check the grounds for your residence permit before applying for the regime: the list of Spanish residence permits and their grounds is broader than the set of situations in Article 93, and a visa does not in itself give the right to the regime.

Calculations: from what income the regime pays off

Below are three scenarios with figures. Only IRPF is compared: Seguridad Social contributions are the same under both regimes, but in the general regime they reduce the base and in the Beckham regime they do not, and this is reflected in the calculation.

What the calculation assumes

• IRPF scale: the state scale (Art. 63 LIRPF) plus the regional scale of the Comunitat Valenciana for 2026 under Ley 5/2026 of 31 July (DOGV of 10.08.2026, in force from 1 January 2026). For Madrid, the scale of Decreto Legislativo 1/2010 is used, unchanged for 2026.
• The employee’s Seguridad Social contributions are deducted from the base: 6.50% (4.70% common contingencies, 1.55% unemployment, 0.10% vocational training, 0.15% MEI) on a base of no more than €5,101.20 a month, plus the cuota de solidaridad on the excess at rates of 0.19 / 0.21 / 0.24% (Orden PJC/297/2026), and €2,000 of other expenses under Art. 19.2.f LIRPF.
• Personal allowances: the state allowance of €5,550 per taxpayer and €2,400 / €2,700 / €4,000 / €4,500 for children; the Valencian regional ones of €6,105 and €2,640 / €2,970 / €4,400 / €4,950; the Madrid ones of €5,956.65 and €2,575.85 / €2,897.83 / €4,400 / €4,950.
• Two children, both over three. The €2,800 supplement per child under three does not apply.
• The reducción por obtención de rendimientos del trabajo (employment income reduction, Art. 20 LIRPF) is zero at these incomes: it falls to zero from €19,747.50.
• Reducción por tributación conjunta: €3,400 for joint filing (Art. 84.2.3º LIRPF). This is a reduction specifically for filing jointly, not a “deduction for a non-working spouse”.
• Regional deductions (deducciones autonómicas) and state deductions for maternity, renting a home and the like were not included: they depend on individual circumstances and in the general regime can push the threshold even higher.
• Income consists only of salary under an employment contract, spread evenly over the months.

Scenario 1. Single employee with no children

Break-even point: €59,000 a year. In Madrid: €65,000.

Scenario 2. One spouse works, the other has no income, two children

Here joint filing is more favourable: it gives the full child allowances and the €3,400 reduction. The calculation is based on it.

Break-even point: €73,000 a year. In Madrid: €78,000.

Scenario 3. Both spouses work and earn equally, two children

Income is split in half and the returns are filed separately, which is more favourable across the whole range: each spouse has their own personal allowance and their own lower part of the scale. The “income” column shows the family total.

Break-even point: €125,000 per family, i.e. €62,500 per spouse. In Madrid: €135,000.

A minus sign in the difference column means the Beckham regime costs more than the general one: you overpay. A plus sign means a saving. The threshold for a family with two earners is higher than for a single person because in this set-up the general regime uses two sets of allowances and goes through the lower steps of the scale twice, whereas the Beckham regime takes its 24% from every euro regardless of how income is split.

The calculation does not replace checking a specific case: it does not account for passive income, property or regional deductions. But it shows the order of magnitude and the line below which there is no point applying.

How to apply: Modelo 149 and deadlines

What you will need to attach: a document on the grounds for the move (employment contract, appointment as director, ENISA report), proof of the start date of the activity, your NIE and documents showing that you were not a Spanish tax resident for the previous five years. The AEAT may ask for more documents in a request.

After that comes annual reporting on Modelo 151 instead of the usual Modelo 100. It is filed within the general deadlines of the tax return campaign; you do not need to file Modelo 149 again every year. Reporting is usually handed over to a gestor; what exactly falls within a gestor’s duties is covered separately, as are our gestor services in Spain for autónomos and SLs.

Foreign assets, Modelo 720 and the seventh year

While the regime applies, the foreign assets return Modelo 720 is not filed. The AEAT explains this directly: the reporting obligation applies to those who pay tax on all their income, whereas a participant in the regime pays tax only on Spanish-source income. The same goes for Modelo 721 on crypto-assets held abroad.

A caveat: the exemption applies only to the person in the regime. A spouse or child who has become a Spanish tax resident but has not filed their own application reports under the general rules. What exactly, and with what thresholds, is explained in our article on Modelo 720 and 721.

From the seventh year the regime ends automatically, without any application. From that point:

• income is taxed on the general progressive IRPF scale, and not only Spanish income but worldwide income;
• the Modelo 720 obligation arises if foreign assets exceed €50,000 in any category;
• deductions, personal allowances and joint filing become available;
• the person is now fully considered a Spanish resident for the purposes of double taxation treaties.

It is worth planning the transition in advance: the year the regime ends is a bad time to sell a foreign asset, because the capital gain becomes subject to Spanish tax for the first time.

Drawbacks of the regime

No deductions or allowances. The 24% is calculated on gross income. Seguridad Social contributions, professional expenses, child allowances, the joint filing reduction, regional deductions: none of these apply. That is precisely why the break-even threshold for a family is noticeably higher than for a single person.

A tax residence certificate does not work everywhere. Formally, a participant in the regime is a Spanish tax resident and can obtain a residence certificate. But for the purposes of double taxation treaties, a resident is usually someone taxed in the country on their entire worldwide income. That is not the case for a participant in the regime, so the other country may refuse to recognise them as a Spanish resident under the treaty and withhold tax at source at its domestic rate. If you have income from a third country, check this before filing Modelo 149, not after.

Spanish property is not covered by the regime. Buying a home does not cancel the right to the regime, but it creates its own obligations: IBI (property tax), municipal charges and, if you let or sell it, Spanish tax. Details are in our article on property taxes.

The regime is finite. Six years pass quickly and cannot be extended. Those who see Spain as a long-term move should also compare it with neighbouring jurisdictions, for example look at the conditions of the Andorran residence permit.

It is harder for US citizens. The US taxes its citizens on the basis of citizenship regardless of residence, so the saving on the Spanish side is partly eaten up by the US tax return and FATCA rules. How this works in practice is covered in our article on how to move from the US to Spain.

Common mistakes

• Assuming the digital nomad visa automatically gives you the regime. It does not. The visa is the basis for your stay; the regime is a tax choice with its own conditions and its own filing deadline.
• Getting a residence permit as an autónomo and finding out about the regime after the move. The regime is not available to a pure autónomo, and by then it is too late to change the income structure.
• Missing the six months for Modelo 149. The most expensive mistake: the deadline cannot be reinstated.
• Comparing salary only. Dividends, rent and asset sales are taxed under other rules and can reverse the result.
• Forgetting about the double taxation treaty and that the other country may not recognise a regime participant’s Spanish residence.
• Starting tax planning after the move. All the key decisions (residence permit grounds, employer, date of alta) are made before it.

Frequently asked questions

From what income does the Beckham regime pay off?

For a single employee with no children, from about €59,000 a year on the Valencian scale and from €65,000 on the Madrid scale. For a family where one spouse works and there are two children, from €73,000 and €78,000 respectively. For a family where both work and earn equally, from €125,000 and €135,000 combined. Detailed tables are above.

Can the regime be applied to a self-employed person (autónomo)?

As a rule, no. An autónomo who invoices clients earns income through a permanent establishment in Spain, and this is expressly excluded by point b) of Article 93. The exceptions are a company director, a business activity with a favourable ENISA report and a highly qualified professional under Ley 14/2013.

What if the Modelo 149 deadline has been missed?

Nothing can be done: the deadline is strict and cannot be reinstated. You remain under the general IRPF regime with all its deductions and progressive scale. Applying later, in the following year, is not possible either: the right is linked to the start date of the activity, not to the calendar.

What happens after six years?

The regime ends automatically. From the seventh year you pay general IRPF on all worldwide income, have the Modelo 720 obligation if assets exceed €50,000, and at the same time gain access to deductions, allowances and joint filing.

Does the regime extend to a spouse and children?

Yes, since 2023. A spouse, children under 25 (or of any age if disabled) and parents can move onto the regime together with the main applicant if they move with them or shortly after, become Spanish tax residents, meet the five-year rule, and their combined tax bases do not exceed the main applicant’s base. Each files their own Modelo 149 separately.

Is income from other countries taxed?

Employment income, yes, all of it: the law treats all of a regime participant’s employment income as obtained in Spain. Other foreign income (dividends, interest, rent, capital gains) is not taxed in Spain. Spanish passive income goes on the savings scale at 19–30%.

Is the regime compatible with the digital nomad visa?

Yes, if the work is set up as employment: an employment contract with a foreign company and remote work. If the digital nomad residence permit was obtained as an autónomo, the regime is not available.

Can I change employer after obtaining the right to the Beckham regime?

Yes. Changing employer within Spain does not end the regime as long as the conditions of Article 93 continue to be met. The change must be reported to the AEAT on the same Modelo 149 within a month.

Can this treatment apply when working for a foreign company?

Yes, this is one of the main situations after the 2023 reform: remote work carried out exclusively through telecommunications is expressly named as a qualifying ground. This is how most digital nomad visa holders use the regime.

Do I need to reapply every year?

No. Modelo 149 is filed once. Only the Modelo 151 return is filed annually.

Are there penalties for mistakes?

Yes, under the general rules of tax liability: for late filing, understating the base and non-payment. The amount depends on the type of infringement, the sum involved and whether a corrected return was filed voluntarily before an inspection.

Summary

The Beckham regime is a flat 24% instead of a progressive scale and deductions. It beats the general regime from about €59,000 for a single person, from €73,000 for a family with one earner and from €125,000 for a family where both work (on the Valencian scale for 2026). Below these amounts, and always for a pure autónomo, the general regime is better.