Beckham Law in Spain: How Expats Pay a Flat 24% Income Tax
The special expatriate tax scheme for digital nomads and executives, savings versus general tax rates, and the strict 6-month Model 149 deadline.
You relocated to Spain with a competitive job offer or an international remote work visa. When reviewing standard tax brackets, you discover that Spain's progressive tax scale reaches up to 47% on higher income tiers. There is an official legal regime designed to attract global professionals.
The Special Expatriate Tax Regime, popularly called the 'Beckham Law', enables foreign citizens relocating their tax residence to Spain to be taxed under non-resident income tax (IRNR) rules during the arrival year plus five subsequent fiscal years.
The flat 24% rate versus progressive resident scales
Under the Beckham Law, employment income is taxed at a flat rate of 24% on taxable bases up to 600,000 euros per year. Any earnings exceeding that amount are taxed at the marginal bracket of 47%.
In addition, beneficiaries are only taxed in Spain on income generated within Spanish territory, leaving foreign dividends and investments exempt from Spanish taxation.
Who qualifies under the updated Startups Law framework
Historically reserved for sports figures and multinational directors, recent statutory updates opened the regime to international digital nomads, company directors, and innovative startup founders.
The core prerequisite is not having been a tax resident in Spain during any of the five calendar years preceding the physical relocation.
The strict 6-month deadline: Filing Form 149 with the Tax Agency
To apply, taxpayers must electronically submit Form 149 (Modelo 149) to the Spanish Tax Agency (AEAT) within an unextendable window of six calendar months from their official Social Security registration or activity start date.
Missing this deadline due to paperwork delays permanently forfeits the tax privilege, subjecting the taxpayer to standard worldwide taxation under standard progressive rates.
- Prior non-residence requirementMust not have maintained tax residence in Spain over the preceding 5 fiscal years.
- Documented qualifying relocationEmployment contract, digital nomad authorization, or company directorship appointment.
- Six-month application deadlineMust lodge Form 149 within 6 months of commencing taxable activity in Spain.
- Benefit durationApplies during your arrival year plus five consecutive tax years.
Notice: LANDESP provides general informational guidance and works alongside certified tax advisors. Formal rulings are issued by Spain's Tax Agency (AEAT).
