What Is the Beckham Law?
Spain's most attractive tax incentive for incoming professionals and entrepreneurs.
The Régimen Especial (RETD)
Officially called the Régimen Especial para Trabajadores Desplazados, it lets qualifying new residents pay a flat 24% rate on Spanish-source income up to €600,000, instead of Spain's progressive rates that reach 47%.
2023 Reform — Now Wider Access
The 2023 Startups Law significantly expanded eligibility. Freelancers (autónomos), Digital Nomad Visa holders, entrepreneurs, and even family members can now apply — not just company employees.
Tax on Foreign Income
Under the Beckham Law, only your Spanish-source income is taxed in Spain. Foreign income (dividends, rental income, capital gains from abroad) is taxed at a separate flat rate of 19%–28% — not the standard progressive scale.
Tax Comparison — Standard vs Beckham Law
Based on €100,000 gross annual income (Spanish-source). Approximate figures for illustration.
Standard Spanish Tax Rate
Beckham Law Rate
Eligibility Requirements
You must meet all of these conditions to qualify for the Beckham Law regime.
| Condition | Detail |
|---|---|
| Not been a Spanish tax resident in the last 5 years | You cannot have been resident in Spain at any point in the 5 tax years preceding your arrival |
| Moved to Spain for one of the qualifying reasons | Employment contract, company director appointment, Digital Nomad Visa, Autónomo visa, or qualifying entrepreneurial activity |
| Apply within 6 months of Social Security registration | The 6-month deadline is strict — missing it means you lose eligibility for that year of residency |
| Not earn income through a permanent establishment in Spain (employees) | Mainly relevant to employees — if you run a Spanish business as an autónomo, different rules apply |
| Family members must earn less than you individually | Spouses and children applying under the 2023 reform must each have income lower than yours |
How to Apply — Step by Step
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Obtain your NIE number
Before anything else, you need a Spanish NIE (Número de Identidad de Extranjero). Apply at the Spanish consulate in the UK or at a police station in Spain after arrival.
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Register with Spanish Social Security
As an employee or autónomo, register with the relevant Social Security regime (RETA for self-employed, or via your employer for employees). Note the exact registration date — your 6-month Beckham Law window starts here.
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Submit Form 149 to the Agencia Tributaria
File the Comunicación para la opción por el régimen especial (Model 149) at the Spanish Tax Agency within 6 months of your Social Security registration. Include your employment contract or business documentation.
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Receive your approval certificate
The Agencia Tributaria will issue a certificate confirming you are enrolled in the special regime. Keep this — your employer or clients will need it to withhold the correct 24% rate from your income.
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File annual returns using Form 151
Instead of the standard Form 100 tax return, Beckham Law participants file Form 151 each year. This is submitted through the Agencia Tributaria online portal during the standard April–June filing window.
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Renew awareness annually (no separate renewal needed)
The regime applies automatically for 6 years once approved. There is no annual renewal form, but you must continue to meet the qualifying conditions (remain a Spanish tax resident, continue the qualifying activity).
Who Benefits Most?
High earners (€60,000+)
The Beckham Law saves the most money for those whose income would fall in Spain's 37%–47% brackets. Below €35,000 the savings are more modest.
Digital Nomads & Autónomos
Since 2023, freelancers and remote workers can combine the Digital Nomad Visa or Autónomo visa with Beckham Law — a powerful combination for high-income independents.
Employees relocated to Spain
The original use case — being sent to Spain by your employer. Your employer withholds only 24% rather than the progressive rate, boosting your monthly take-home immediately.
Entrepreneurs & investors
Qualifying entrepreneurs can also access the regime. Foreign dividends and capital gains are taxed at a separate flat rate rather than being added to your progressive income.
Pros & Cons
Advantages
- 24% flat rate vs up to 47% standard rate
- Applies for 6 full tax years
- Foreign income taxed separately (not added to Spanish income)
- Available to employees, autónomos, and digital nomads
- Family members may also qualify (2023 reform)
- Can be combined with Digital Nomad or Autónomo visa
Disadvantages
- Cannot claim standard Spanish personal allowances
- Cannot deduct autónomo business expenses the usual way
- Foreign income still taxed in Spain (at flat rate, not exempt)
- 6-month application deadline is strict — easy to miss
- Less beneficial for lower earners (below €40,000)
- Ends abruptly after 6 years — plan your transition
Could the Beckham Law Work for You?
Qualifying depends on your exact circumstances — visa type, income sources, employment status, and timing. The Agrin team can assess your eligibility and handle the Form 149 filing to make sure you don't miss the 6-month window.
Check Your Eligibility at Agrin.uk