Beckham Law Spain 2026: Complete Guide for Expats

Spain's "Beckham Law" (officially the Special Expat Tax Regime, or Régimen Especial de Trabajadores Desplazados) lets qualifying expats pay a flat 24% tax rate on Spanish income instead of the standard progressive rates that go up to 47%. Named after David Beckham, who benefited when he joined Real Madrid, it's one of Europe's most generous tax breaks for incoming workers.

How much can you save?

The savings are modest at lower salaries (because standard rates are already low in the first brackets) but become enormous above €60,000. At €100,000, you save over €1,000 per month.

Who qualifies?

To elect the Beckham Law regime, you must meet all of these conditions:

• You have not been a Spanish tax resident in the 5 years before your move to Spain
• Your move to Spain is due to an employment contract with a Spanish company (or you're a company director with less than 25% ownership)
• You actually perform work in Spain (at least most of it — up to 15% can be abroad)
• Your employment income is not exempt from Spanish personal income tax

Since 2023, the regime also applies to remote workers, entrepreneurs, and professionals who perform activities for Spanish companies — not just traditional employees.

How the 24% flat rate works

Under Beckham Law, your Spanish employment income is taxed at a flat 24% on the first €600,000, and 47% on anything above that. You're taxed as a non-resident, which means:

• Only Spanish-source income is taxed. Foreign investment income, rental income, or other non-Spanish income is not subject to Spanish tax (though your home country may still tax it).
• No wealth tax on assets outside Spain.
• Social security still applies at the normal employee rate of ~6.5% (capped at the contribution ceiling).

How to apply

You must apply within 6 months of registering with Spanish social security. The process:

1. Get your NIE (foreigner identification number) and register with social security
2. File Form 149 with the Agencia Tributaria (Spanish tax authority) within 6 months
3. Receive confirmation of acceptance
4. File your annual tax return using Form 151 (not the standard Form 100)

The regime lasts for the year you move to Spain plus the following 5 tax years — so up to 6 years total.

When Beckham Law is NOT worth it

At lower salaries, the standard progressive rates may actually be better. The crossover point is around €35,000-€40,000 gross. Below that, the standard personal allowance (€5,550) and progressive rates (starting at 19%) mean you'd pay less under the normal system.

Also consider: under Beckham Law, you can't claim most standard deductions (pension contributions, mortgage deductions, family deductions). For some taxpayers with many deductions, the standard regime could be better even at higher salaries.

Beckham Law vs other European expat regimes

How does Spain's regime compare?

• Netherlands 30% ruling: 30% of salary tax-free, but requires €48,013 minimum salary and has been capped since 2024
• Portugal IFICI: 20% flat rate for 10 years, broader qualifying criteria
• Italy flat tax: €100,000 lump sum on worldwide income — only useful for very high earners
• Spain Beckham: 24% flat rate for 6 years, broadest employment eligibility

Spain's regime is arguably the most accessible — you just need an employment contract and to have lived outside Spain for 5 years.