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Who qualifies for the Beckham Law in 2026?

To qualify, you generally must: not have been tax-resident in Spain in the previous 5 years; hold an employment contract with a Spanish company; perform your main work activity in Spain (with a maximum of around 15% of income from abroad); and not be excluded. Exclusions include self-employed workers (under the classic regime, subject to recent reforms), professional athletes, and directors holding a ≥25% stake in the employing company. Certain administrators may qualify if they do not hold a significant stake. Eligibility was extended under the 2023 Startup Law to some digital nomads and remote workers. Always confirm with a tax advisor.

What is the tax rate under the Beckham Law?

Qualifying individuals are taxed on Spanish-source employment income at a flat 24% rate on income up to €600,000 per year, and 47% on the excess. Foreign-source income is generally not taxed in Spain under the regime, subject to conditions and double-taxation treaty treatment. This flat rate replaces the standard progressive IRPF rates (which can reach ~47% in Catalonia for high earners), representing significant savings for high earners whose income is concentrated in Spain.

How long does the Beckham Law regime last?

The regime applies for up to 6 years, the year in which you become Spanish tax resident, plus the following 5 years. After this period, you transition to standard Spanish tax resident treatment (taxed on worldwide income at progressive rates). The regime cannot be renewed or extended, and it applies only to the qualifying individual, not automatically to a spouse or family member.

How do I apply for the Beckham Law?

You apply by filing Form 149 (the election to apply the impatriate regime) within 6 months of your Social Security registration, that is, within 6 months of starting your Spanish employment. If you are not already registered in the taxpayer census, you register via Form 036. Once elected, you file annually via Form 151 (rather than the standard Form 100) during the 6-year period. Missing the Form 149 window forfeits the regime for that year, so early coordination with a tax advisor is essential.

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Tax Guide

The Beckham Law: Spain's Expat Tax Regime (2026 Guide)

Written by Myriam LahlouUpdated 202611 min read

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Quick Answer

What is the Beckham Law and do I qualify as a foreign professional moving to Spain?

The 'Beckham Law' is Spain's special expatriate tax regime under Article 93 of the IRPF (income tax law), introduced in 2004. It allows qualifying foreign professionals who move to Spain for work and become tax resident to be taxed only on Spanish-source income (not worldwide income) for up to 6 years, the year of arrival plus 5. The rate is a flat 24% on employment income up to €600,000, and 47% on the excess. To qualify, you must not have been tax-resident in Spain in the previous 5 years, hold an employment contract with a Spanish company (with certain conditions), and perform your main activity in Spain. It is a major tax lever for HNW executives relocating to Barcelona, and pairs with residency and property planning. We coordinate with specialist tax advisors to confirm eligibility and file the application.

Key Facts

Taxed only on Spanish-source income (not worldwide) for up to 6 years
Flat 24% on employment income up to €600,000; 47% on the excess
Must not have been Spanish tax-resident in the previous 5 years
Requires a Spanish employment contract (conditions apply)
Apply via Form 149 within 6 months of Social Security registration
File annually via Form 151
Excludes self-employed, professional athletes, and ≥25% stakeholders
All figures indicative

Free Guide

The Beckham Law: Spain's Expat Tax Regime (2026 Guide)

Eligibility, 24% flat rate, 6-year term & how to apply

About the Author

Myriam Lahlou

Founder & Buyer's Agent, Barcelo Property Invest

Myriam Lahlou is the founder of Barcelo Property Invest, an independent buyer's agency for international clients in Barcelona and the nearby coast. Trained in science and engineering, with an International MBA from Miami, she brings 20+ years of real estate experience and an analytical approach to every purchase. She represents buyers only, never sellers.

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