Beckham Law Valencia: flat 24% income tax for tech professionals and remote workers in the Comunitat Valenciana

Valencia has emerged as one of Spain's fastest-growing relocation destinations for international tech professionals, startup founders and digital nomads, thanks to its thriving startup ecosystem, competitive cost of living, and Mediterranean lifestyle. Yet many of these professionals fail to apply for Spain's special expatriate tax regime — the Beckham Law — within the mandatory six-month window from their Social Security registration, or are unaware that since the 2023 Startup Act reform they can qualify even if working remotely for a foreign employer. The result is paying progressive IRPF rates of up to 47% in the Comunitat Valenciana instead of the flat 24% rate the special regime offers.

Since 2010 · 16 years Tax agent AEAT

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Why BM Consulting

Specialised advice and personal service

BMC advises international professionals relocating to Valencia and the Comunitat Valenciana on every aspect of the Beckham Law: eligibility assessment, the application process with the AEAT (modelo 149), coordination with home-country advisors on exit tax implications, and annual management of the special regime filings for the full five-year duration. We assess each client's income profile to confirm the Beckham Law is more advantageous than standard IRPF, and advise on planning steps to take before officially becoming a Spanish tax resident.

  • The Beckham Law applies a flat 24% income tax rate on Spanish-source income up to €600,000 for up to five years.

  • Eligible in Valencia

    transferred employees, remote workers, international freelancers, entrepreneurs and company directors.

  • The application window is six months from Social Security registration — there is no second chance.

  • The Comunitat Valenciana has a wealth tax scale of 0.25–3.5% with no full exemption, unlike Madrid and Andalusia.

How we work

From first contact to case completion

  1. Eligibility assessment

    We analyse your situation against the Beckham Law requirements as reformed by the 2023 Startup Act (Ley de Startups): you must not have been a Spanish tax resident in the five years prior to the move, and you must qualify under one of the eligible categories — employee transferred to Spain, remote worker for a foreign company, entrepreneur with a qualifying business project, director of a Spanish company, or highly qualified professional in an innovation or R&D entity. For the tech-heavy profile typical of Valencia's ecosystem, we also evaluate eligibility as a highly qualified professional in a certified startup or R&D entity.

  2. Pre-arrival fiscal planning

    Before you officially become a Spanish tax resident, we advise on timing decisions affecting both jurisdictions: the date of your official move, treatment of existing assets under the applicable double tax treaty, any exit taxation in your home country (particularly relevant for German, Dutch, and Scandinavian residents), and the optimal structure of your income sources in the first year of Spanish residency.

  3. Beckham Law application (modelo 149)

    We prepare and submit the Beckham Law application to the AEAT using the official modelo 149, within the six-month window from your Social Security registration. We manage all AEAT correspondence until formal approval is received and advise your employer or Spanish client on the correct withholding rate to apply from the date of application.

  4. Annual filing and ongoing management

    For the full duration of the regime, we prepare and submit your annual income tax return under the special expatriate regime (modelo 151), advise on the treatment of specific income types (dividends from foreign companies, rental income, employment income from a foreign employer), and conduct an annual review to ensure the regime remains advantageous given any changes in your circumstances.

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The problem

Valencia has emerged as one of Spain's fastest-growing relocation destinations for international tech professionals, startup founders and digital nomads, thanks to its thriving startup ecosystem, competitive cost of living, and Mediterranean lifestyle. Yet many of these professionals fail to apply for Spain's special expatriate tax regime — the Beckham Law — within the mandatory six-month window from their Social Security registration, or are unaware that since the 2023 Startup Act reform they can qualify even if working remotely for a foreign employer. The result is paying progressive IRPF rates of up to 47% in the Comunitat Valenciana instead of the flat 24% rate the special regime offers.

Our solution

BMC advises international professionals relocating to Valencia and the Comunitat Valenciana on every aspect of the Beckham Law: eligibility assessment, the application process with the AEAT (modelo 149), coordination with home-country advisors on exit tax implications, and annual management of the special regime filings for the full five-year duration. We assess each client's income profile to confirm the Beckham Law is more advantageous than standard IRPF, and advise on planning steps to take before officially becoming a Spanish tax resident.

Process

How we do it

1

Eligibility assessment

We analyse your situation against the Beckham Law requirements as reformed by the 2023 Startup Act (Ley de Startups): you must not have been a Spanish tax resident in the five years prior to the move, and you must qualify under one of the eligible categories — employee transferred to Spain, remote worker for a foreign company, entrepreneur with a qualifying business project, director of a Spanish company, or highly qualified professional in an innovation or R&D entity. For the tech-heavy profile typical of Valencia's ecosystem, we also evaluate eligibility as a highly qualified professional in a certified startup or R&D entity.

2

Pre-arrival fiscal planning

Before you officially become a Spanish tax resident, we advise on timing decisions affecting both jurisdictions: the date of your official move, treatment of existing assets under the applicable double tax treaty, any exit taxation in your home country (particularly relevant for German, Dutch, and Scandinavian residents), and the optimal structure of your income sources in the first year of Spanish residency.

3

Beckham Law application (modelo 149)

We prepare and submit the Beckham Law application to the AEAT using the official modelo 149, within the six-month window from your Social Security registration. We manage all AEAT correspondence until formal approval is received and advise your employer or Spanish client on the correct withholding rate to apply from the date of application.

4

Annual filing and ongoing management

For the full duration of the regime, we prepare and submit your annual income tax return under the special expatriate regime (modelo 151), advise on the treatment of specific income types (dividends from foreign companies, rental income, employment income from a foreign employer), and conduct an annual review to ensure the regime remains advantageous given any changes in your circumstances.

24%
Beckham Law flat rate on Spanish-source income up to €600k
5 years
Maximum duration of the special expatriate regime
6 months
Application window from Social Security registration
0–3.5%
Wealth tax scale in the Comunitat Valenciana (no full exemption)

I moved from Amsterdam to Valencia to join a fintech scale-up as Head of Engineering. I had no idea the Beckham Law applied to my situation. BMC assessed my eligibility, coordinated with my Dutch advisors, and filed the application in time. The tax saving in the first year alone was over €22,000 compared to what I would have paid as an ordinary resident.

Pieter van den Berg Head of Engineering, Fintech scale-up — Amsterdam / Valencia

Beckham Law in Valencia: the expatriate tax regime for Spain’s Mediterranean tech capital

Valencia has transformed its economic identity over the past five years. The city’s startup ecosystem — anchored by accelerators like Lanzadera, the fintech cluster around the Marina, and publicly funded hubs like Las Naves and the Valencia Innovation Hub — has attracted a growing community of international tech professionals, founders and remote workers who have chosen Valencia as their new home base.

Spain’s special expatriate tax regime — commonly known as the Beckham Law — is the fiscal instrument that allows these international professionals to pay income tax at a flat 24% rate on Spanish-source income for up to five years, instead of the progressive IRPF scale that can reach 47% in the Comunitat Valenciana for high earners.

At BMC, we advise international professionals relocating to Valencia and the Comunitat Valenciana on every aspect of the Beckham Law, from eligibility assessment to annual management of the regime for the full five-year period.

Who qualifies for the Beckham Law in Valencia?

The Beckham Law, as reformed by the 2023 Startup Act, covers the following eligible categories — all particularly relevant for Valencia’s professional profile:

  • Transferred employees: Professionals hired by a Spanish company or seconded from a foreign group company to Spain.
  • Remote workers: Employees who maintain their employment with a foreign company and transfer their residence to Valencia or the Comunitat Valenciana — the most common profile in Valencia’s expat community.
  • International freelancers: Self-employed professionals who provide services primarily to non-Spanish clients.
  • Entrepreneurs: Founders of startups or innovative companies establishing themselves in Spain, particularly those certified under the Startup Act.
  • Company directors: Persons holding director roles in a Spanish company, provided they are not controlling shareholders.
  • Highly qualified professionals: In innovation, R&D or certified startup entities — highly relevant for Valencia’s tech ecosystem.

The six-month window: the most critical deadline in Spanish expatriate taxation

The application for the special expatriate regime must be filed within six months of Social Security registration or AEAT census registration. There is no extension and no second opportunity: once this window closes, the special regime is permanently unavailable for that period of residence.

In Valencia, the most frequent mistake we encounter is tech professionals who complete onboarding with a new employer or begin their self-employment activity, but are not properly informed about the Beckham Law until several months later — at which point the window has already closed. BMC coordinates with HR departments at Valencia-based tech companies to ensure that new international employees are flagged for Beckham Law evaluation from day one.

Wealth tax in the Comunitat Valenciana under the Beckham Law

The Comunitat Valenciana applies a progressive wealth tax scale from 0.25% to 3.5%, with no full 100% regional exemption. This contrasts with Madrid (100% regional exemption) and Andalusia (100% regional exemption), making Valencia’s wealth tax position less favourable for individuals with significant Spanish-based assets.

However, under the Beckham Law, the taxpayer is only subject to wealth tax on assets located in Spain (not worldwide assets). For international professionals who arrive in Valencia without Spanish real estate or significant Spanish-based investments, the practical wealth tax exposure is generally minimal in the first years of residence.

The Solidarity Tax on Large Fortunes (ITSGF) — a state-level tax — may apply if net assets in Spain exceed €3 million. BMC analyses ITSGF exposure before the Beckham period begins.

Foreign-source income under the Beckham Law in Valencia

Under the special expatriate regime, the taxpayer pays Spanish income tax only on Spanish-source income. Dividends from foreign companies, interest from foreign bank accounts, and capital gains from the disposal of foreign assets are generally considered foreign-source income and are not subject to Spanish income tax under the Beckham Law.

This is one of the most significant advantages of the regime for professionals with shareholdings, investment portfolios or pension entitlements in their home country. BMC analyses each client’s asset structure before the Beckham period begins to identify any exceptions and maximise the benefit of the regime.

How much does a tech professional in Valencia save with the Beckham Law?

For a senior developer or product manager with an annual income of €100,000 working remotely for a foreign employer from Valencia:

  • Under standard IRPF (ordinary resident in the Comunitat Valenciana): the tax burden on €100,000 of employment income is approximately €32,000–€35,000 (effective rate of 32–35%).
  • Under the Beckham Law: the flat 24% rate gives a tax burden of €24,000.

The annual saving is approximately €8,000–€11,000, accumulating more than €40,000–€55,000 over the five-year regime.

Use our Beckham Law calculator to estimate the saving for your specific income profile. For information on advisory fees, see how much does applying for the Beckham Law cost.

To understand the regime from the ground up, start with what is the Beckham Law? or the complete 2026 guide. If you’re also evaluating Alicante, see our Beckham Law in Alicante page.

Fully remote service for Valencia and the Comunitat Valenciana

BMC provides the Beckham Law service for Valencia and the Comunitat Valenciana entirely remotely: initial consultation by video call, documentation submitted digitally, and the modelo 149 filed electronically with the AEAT. No need to visit any office at any stage of the process.

The service is available in Spanish, English, and Dutch to serve Valencia’s diverse international community.

BMC has a representation in Valencia. See our Valencia representation for local support.

What comes next

FAQ

Frequently asked questions

The Beckham Law is the colloquial name for Spain's special expatriate tax regime (Article 93 of the IRPF Law 35/2006), as reformed by the 2023 Startup Act. It allows taxpayers to pay a flat 24% income tax rate on Spanish-source income up to €600,000 (47% above that threshold) for up to six years (the year of arrival plus five), without including worldwide income in the Spanish tax base. Eligible categories include: employees transferred to Spain, remote workers for foreign employers, entrepreneurs with qualifying projects, directors of Spanish companies, and highly qualified professionals. Valencia's tech ecosystem — hubs like Lanzadera, Las Naves and Marina de Empresas — has generated a significant flow of eligible professionals applying for the regime.
The Comunitat Valenciana applies a progressive wealth tax scale ranging from 0.25% to 3.5%, with no full 100% regional exemption — unlike Madrid and Andalusia, which both exempt 100% of the regional wealth tax portion. Under the Beckham Law, the taxpayer is treated as a non-resident for IRPF purposes and only pays wealth tax on assets located in Spain (not worldwide assets). For international professionals who arrive without significant Spanish-based assets, the practical wealth tax exposure is usually minimal in the first years of residence.
Yes, since the 2023 Startup Act reform. Remote workers exercising their activity for a foreign company or employer can apply for the special expatriate regime, provided they have not been resident in Spain in the five prior years and can demonstrate they perform their activity principally for non-Spanish clients or employers. Valencia's growing international community of remote workers — particularly from Germany, the Netherlands, and Scandinavia — has made the Beckham Law application increasingly routine. BMC handles the application entirely remotely if needed.
Yes, under the entrepreneur category introduced or expanded by the 2023 Startup Act. If your business qualifies as innovative or entrepreneurial under Spanish law, or if you are a founder of a startup certified by ENISA or an equivalent body, you may access the special expatriate regime under the entrepreneur pathway. BMC analyses whether your project meets the Startup Act criteria before initiating the application process.
The core Beckham Law regime — 24% flat rate for up to five years, exclusion of foreign-source income — is the same across all Spanish regions. The differences lie in regional taxes, primarily wealth tax: Madrid exempts 100% of the regional wealth tax portion, while the Comunitat Valenciana applies a scale from 0.25% to 3.5% with no full exemption. For a professional arriving without significant Spanish assets, this difference is often immaterial. For those planning to purchase property or hold significant assets in Spain, Madrid's 100% exemption is a meaningful advantage.

Related services

Beckham Law Spain Complete Guide 2026 Beckham Law Application Cost Beckham Law What Is It Beckham Law Alicante
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Frequently asked questions

Questions about Beckham Law in Valencia — Special Expatriate Tax Regime

The Beckham Law is the colloquial name for Spain's special expatriate tax regime (Article 93 of the IRPF Law 35/2006), as reformed by the 2023 Startup Act. It allows taxpayers to pay a flat 24% income tax rate on Spanish-source income up to €600,000 (47% above that threshold) for up to six years (the year of arrival plus five), without including worldwide income in the Spanish tax base. Eligible categories include: employees transferred to Spain, remote workers for foreign employers, entrepreneurs with qualifying projects, directors of Spanish companies, and highly qualified professionals. Valencia's tech ecosystem — hubs like Lanzadera, Las Naves and Marina de Empresas — has generated a significant flow of eligible professionals applying for the regime.
The Comunitat Valenciana applies a progressive wealth tax scale ranging from 0.25% to 3.5%, with no full 100% regional exemption — unlike Madrid and Andalusia, which both exempt 100% of the regional wealth tax portion. Under the Beckham Law, the taxpayer is treated as a non-resident for IRPF purposes and only pays wealth tax on assets located in Spain (not worldwide assets). For international professionals who arrive without significant Spanish-based assets, the practical wealth tax exposure is usually minimal in the first years of residence.
Yes, since the 2023 Startup Act reform. Remote workers exercising their activity for a foreign company or employer can apply for the special expatriate regime, provided they have not been resident in Spain in the five prior years and can demonstrate they perform their activity principally for non-Spanish clients or employers. Valencia's growing international community of remote workers — particularly from Germany, the Netherlands, and Scandinavia — has made the Beckham Law application increasingly routine. BMC handles the application entirely remotely if needed.
Yes, under the entrepreneur category introduced or expanded by the 2023 Startup Act. If your business qualifies as innovative or entrepreneurial under Spanish law, or if you are a founder of a startup certified by ENISA or an equivalent body, you may access the special expatriate regime under the entrepreneur pathway. BMC analyses whether your project meets the Startup Act criteria before initiating the application process.
The core Beckham Law regime — 24% flat rate for up to five years, exclusion of foreign-source income — is the same across all Spanish regions. The differences lie in regional taxes, primarily wealth tax: Madrid exempts 100% of the regional wealth tax portion, while the Comunitat Valenciana applies a scale from 0.25% to 3.5% with no full exemption. For a professional arriving without significant Spanish assets, this difference is often immaterial. For those planning to purchase property or hold significant assets in Spain, Madrid's 100% exemption is a meaningful advantage.
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