What Is the Beckham Law? Spain's 24% Flat Tax for Relocating Professionals — Step by Step

What is the Beckham Law (Art. 93 LIRPF): flat 24% rate, eligibility requirements, Model 149 application step by step, Model 151, family extension and difference from standard Spanish income tax.

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The problem

Most international professionals relocating to Spain have no idea a legally sanctioned alternative to the standard income tax (IRPF) exists — one that can cut their effective tax rate almost in half. The Beckham Law (Art. 93 LIRPF, reformed by Law 28/2022) lets qualifying individuals pay a flat 24% for up to six years while keeping foreign-source income entirely out of Spain's tax base. The catch: the application window is six months from your first day of activity in Spain. Miss it and the opportunity is gone permanently.

Our solution

BMC guides international professionals through every step of the Beckham Law — from pre-relocation eligibility check to Model 149 filing to annual Model 151 returns. This guide explains what the regime is, who qualifies, what it covers, and exactly how to apply.

24%
Flat rate on Spanish-source income up to €600,000
6 years
Maximum duration (relocation year + 5 more)
5 years
Prior non-residency in Spain required
6 months
Deadline to file Model 149 (non-extendable)

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What Is the Beckham Law?

The Beckham Law is the popular name for Spain’s special expatriate income tax regime, formally regulated under Article 93 of Law 35/2006 on Personal Income Tax (LIRPF), reference BOE-A-2006-20764. The regime was substantially expanded by Law 28/2022 on promoting the startup ecosystem (BOE-A-2022-21739), known informally as the Startup Law.

The name references David Beckham, who joined Real Madrid in 2003 and applied a predecessor version of the same regime. Despite the name, the law has nothing to do with football — it is one of Europe’s most competitive inbound relocation tax incentives, and since the 2022 reform it covers a much wider range of professionals than the original version did.

In plain terms: if you relocate to Spain for professional reasons and have not been a Spanish tax resident in the previous five years, you may opt to pay a flat 24% on Spanish-source income (up to €600,000) for up to six years, while keeping all foreign-source income entirely out of Spain’s tax net.

How the Beckham Law Works: Step by Step

Step 1 — Confirm Eligibility Before You Relocate

The first and most critical step happens before your first day in Spain. The key requirements are:

  • You have not been a Spanish tax resident in any of the five tax years preceding your relocation year
  • Your relocation is motivated by a qualifying activity: employment with a Spanish or foreign company (including remote work), entrepreneurial activity under a startup visa, highly qualified professional work in R&D or startups, or a directorship in a non-controlled Spanish company
  • You do not have a pre-existing permanent establishment in Spain through which you carried out the qualifying activity

The five-year non-residency rule is the most common disqualifier. If you lived in Spain at any point in the five years before relocating, you are ineligible — regardless of whether you filed taxes here during that period.

Step 2 — Register and Get Your NIE

Once in Spain, register with Social Security and obtain your NIE (Número de Identificación de Extranjero). The six-month clock for your Model 149 application starts from the date on your first employment contract or Social Security registration, whichever comes first.

Step 3 — File Model 149 Within Six Months

The Model 149 is the official AEAT form through which you exercise your option for the special regime. It must be filed within six calendar months of the date you start your qualifying activity in Spain (Art. 116 of the IRPF Regulations, Royal Decree 439/2007).

This deadline is non-extendable and non-waivable. There is no late-filing option, no penalty-plus-late-acceptance mechanism — if you miss it, the regime is permanently unavailable for that relocation. This is the most common and costly mistake made by newly arrived expatriates.

The application requires: proof of qualifying activity (employment contract, visa resolution, director appointment), evidence of Social Security registration, and documentation establishing the prior non-residency period.

Step 4 — Receive AEAT Approval

After filing Model 149, the AEAT reviews the application and issues a formal resolution. In uncomplicated cases this typically takes weeks; in cases involving unusual activity structures or queries from the Tax Agency it may take longer. During the review period, your employer should adjust withholding to the 24% flat rate (via Model 150).

Step 5 — File Model 151 Annually

During every tax year you are in the regime, you file Model 151 as your annual income tax return instead of the standard Model 100. Model 151 only captures Spanish-source income. Foreign dividends, capital gains on foreign assets, and foreign interest income do not appear on it — they are outside Spain’s tax jurisdiction during the Beckham years.

What the 24% Rate Means in Practice

Gross IncomeBeckham Law (24%)Standard IRPF (approx.)Annual Saving
€80,000€19,200€27,000–29,000~€9,000
€150,000€36,000€55,000–58,000~€20,000
€300,000€72,000€125,000–135,000~€55,000
€600,000€144,000€260,000+~€116,000

Approximate figures. Standard IRPF varies by autonomous community. Savings accumulate over up to six years.

Family Extension

Law 28/2022 introduced the family extension option: a spouse and children under 25 (or disabled children of any age) who relocate simultaneously may also apply for the regime independently. Each family member must meet the five-year non-residency requirement individually. The extension does not apply retroactively — it must be requested while the primary taxpayer is still within their regime.

ReferenceContent
Art. 93 LIRPF (Law 35/2006, BOE-A-2006-20764)Core regime regulation
Law 28/2022 (BOE-A-2022-21739)Extension to digital nomads, startups, family
Art. 113–119 RIRPF (RD 439/2007)Application requirements, deadlines, Model 149 procedure
Model 149Option election form — filed within 6 months of starting activity
Model 151Annual tax return under the Beckham regime

Ready to go beyond the definition? See our complete Beckham Law guide for 2026, review what the application actually costs, or speak with our tax team for a no-obligation eligibility review.

What comes next

FAQ

Frequently asked questions

The Beckham Law is the popular name for Spain's special expatriate tax regime, formally regulated under Article 93 of Law 35/2006 on Personal Income Tax (LIRPF), originally published as BOE-A-2006-20764 and substantially reformed by Law 28/2022 (the Startup Law, BOE-A-2022-21739). The name comes from footballer David Beckham, who joined Real Madrid in 2003 under an earlier version of the regime. In practical terms, it allows individuals who become Spanish tax residents as a result of a professional relocation to opt to be taxed as non-residents for up to six years — paying a flat 24% on Spanish-source income up to €600,000, while foreign-source income stays entirely outside Spain's tax base.
Four categories of people qualify: (1) employees relocated to Spain by a Spanish or foreign employer, including remote workers whose employer is established outside Spain; (2) entrepreneurs with a startup visa under Law 14/2013 as reformed by Law 28/2022; (3) highly qualified professionals linked to startups or R&D activities, provided at least 40% of their income comes from that activity; and (4) directors and administrators of Spanish companies where they do not hold a majority ownership stake. The universal requirement across all categories: not having been a Spanish tax resident in any of the five tax years prior to the year of relocation.
The application process has four stages: (1) Eligibility check — confirm you meet the five-year non-residency requirement and that your activity qualifies; (2) Gather documentation — employment contract with Spanish company or proof of remote working arrangement with foreign employer, NIE (foreigner ID number), Social Security registration; (3) File Model 149 — submit to the AEAT (Spanish Tax Agency) within six months of your first working day in Spain; (4) Receive approval — the AEAT issues a formal resolution confirming your entry into the regime. Once in the regime, you file Model 151 (not Model 100) as your annual tax return each year the regime applies.
The flat rate is 24% on the first €600,000 of Spanish-source taxable income. Any amount above €600,000 is taxed at 47%. Compare this to Spain's standard IRPF progressive scale, where the top marginal rate of 47% applies from roughly €300,000 of income (and can exceed 50% in some regions). For a professional earning €150,000 annually, the effective rate under the Beckham regime is approximately 24%, versus around 36–40% under standard IRPF — a difference of roughly €18,000–24,000 per year.
All foreign-source income is excluded from Spain's tax base during the regime, with one notable exception: employment income earned abroad that derives from the taxpayer's main professional activity is still taxed in Spain (at the 24% flat rate). In practice, dividends from foreign shares, interest from foreign bank accounts, capital gains from non-Spanish real estate, and passive income from foreign investments are all outside Spain's tax base during the Beckham years.
No. One of the Beckham regime's significant additional benefits is exemption from Model 720 (the informational declaration of assets held abroad) and Model 721 (foreign crypto-assets). Beckham Law taxpayers are treated as non-residents for IRPF purposes and are therefore not required to declare their foreign-held wealth — which is a major advantage for individuals with substantial assets outside Spain.
Yes. Law 28/2022 introduced the possibility of extending the regime to a spouse and children under 25 (or disabled children of any age) who relocate to Spain simultaneously with the main applicant. Family members must individually satisfy the five-year prior non-residency requirement and submit their own Model 149 application. The extension must be requested while the primary taxpayer's regime is still in force.
While under the Beckham regime, the taxpayer pays Wealth Tax under 'real obligation' (obligación real) rules — meaning only assets physically located in Spain are subject to the Wealth Tax, not worldwide assets. For individuals with significant foreign-held wealth, this can represent a substantial additional saving on top of the IRPF benefit, since foreign investments, foreign real estate and foreign bank balances remain outside Spain's Wealth Tax base during the Beckham years.

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