Pay Less Tax in Spain: The Definitive Guide to the Beckham Law
Are you an expat looking to boost your career in Spain or an employer eager to attract top international talent?
If so, you’ve probably heard about the Beckham Law. But what exactly is it, and how can it benefit your career or business in 2026?
In this article, we break down everything you need to know about this attractive tax regime, including the latest updates for Digital Nomads and families.
Key Takeaways at a Glance
What is it? A special tax regime allowing expats to pay a flat 24% tax rate instead of the progressive rate (up to 47%).
Who is it for? Employees, Company Directors, and Digital Nomads (under the new Startup Law).
Key 2026 Rule: You only need to have been a non-resident for 5 years prior to arrival (previously 10).
Duration: Year of arrival + 5 subsequent years (Total: 6 years).
Why Is It Called the "Beckham Law"?
Spoiler: Yes, It Really Is About David Beckham.
You might think it’s just a catchy name, but the Beckham Law is quite literally named after one of the most iconic footballers of all time.
The Origins: In 2005, the Spanish government introduced a special tax regime (Royal Decree 687/2005) to attract highly qualified foreign professionals. This included executives, engineers, researchers… and elite athletes. David Beckham, having just signed with Real Madrid, became one of the first and most famous beneficiaries.
The "Beckham" Effect: Before this law, wealthy expats paid high progressive tax rates on their global income. Under the new rule, they could be taxed only on their Spanish income at a flat rate. While the law has evolved (professional athletes are now largely excluded), the name stuck.
Official Name: Special Expatriate Tax Regime (Régimen fiscal especial para trabajadores desplazados a territorio español).
The core benefit is simple: it treats you as a non-resident for tax purposes, even if you live in Spain.
1. The Flat Tax Rate
Instead of the progressive IRPF tax (which can go up to ~47% depending on the region), you pay:
24% flat rate on income up to €600,000.
47% on income exceeding €600,000.
2. Wealth Tax Shield
You are only liable for Wealth Tax (Impuesto sobre el Patrimonio) on assets located within Spain. Your foreign assets (homes, investments abroad) are generally exempt from Spanish wealth taxes.
3. International Income Exclusion
You generally do not pay Spanish tax on income earned outside of Spain (e.g., dividends, interest, or capital gains from abroad), with the exception of employment income, which is usually fully attributed to Spain if you work here.
Tax Comparison: Standard vs. Beckham Law
Feature
Standard Spanish Tax Resident
Beckham Law Regime
Income Tax Rate
Progressive (19% to ~47%)
Flat 24% (up to €600k)
Tax Basis
Worldwide Income
Spanish Income Only*
Wealth Tax
On Worldwide Assets
On Spanish Assets Only
Capital Gains (Foreign)
Taxed in Spain
Tax Exempt in Spain
Who Is Eligible? (Updated Requirements)
To qualify for the Beckham Law in 2026, you must meet strict criteria. The "Startup Law" (Law 28/2022) significantly expanded these rules.
The Core Criteria:
The 5-Year Rule: You must not have been a tax resident in Spain during the 5 tax years prior to your arrival (reduced from 10 years).
The Move: Your move to Spain must be justified by:
An employment contract with a Spanish employer.
An international transfer letter from a foreign employer.
NEW: Being a Digital Nomad (holding the International Telework Visa).
Becoming a Company Administrator (Director). Note: If the company is a passive holding entity, you cannot own ≥25% of the shares. If it is an active business, this limit often does not apply.
No Freelancing (Autónomos): Generally, self-employed freelancers do not qualify, unless they are "entrepreneurial" (Startup activity) or fall under specific highly qualified professional categories.
Application Window: You must apply within 6 months of arriving in Spain (specifically, from your Social Security registration or effective work start date).
Good News for Families
As of recent updates, the spouse and children (under 25) of the main applicant can also apply for the Beckham Law, provided they move with the applicant and their taxable income is lower than that of the main applicant.
While attractive, the Beckham Law isn't for everyone.
No Double Taxation Treaties: As a "non-resident" for tax purposes, you may face difficulties claiming Double Taxation Treaty relief in other countries.
No Deductions: You cannot claim standard deductions for family members, mortgage expenses, etc. The 24% is applied to the gross income.
Strict Deadlines: Missing the 6-month application window is the #1 reason for rejection.
Job Dependent: If you quit your job or lose your visa status, you may lose the tax benefit.
How Blu Can Help
Navigating the Spanish tax system can be complex, but you don't have to do it alone. At Blu Selection, we specialize in connecting international talent with opportunities in Spain.
We can help you:
Understand your eligibility for the Beckham Law and the Digital Nomad Visa.
Find the right job that sponsors international talent.
Connect with legal experts to manage your application (Model 149).
Ready to boost your career in Spain?
Explore job opportunities today at bluselection.com and take the first step toward your international career.
Does the Beckham Law apply to Digital Nomads? Yes! Under the new Startup Law regulations, holders of the International Telework Visa (Digital Nomad Visa) who are employees can apply.
How long does the Beckham Law last? It applies for the year you gain tax residency plus the following 5 years. (Total 6 tax periods).
Can I apply if I lived in Spain 6 years ago? Yes. The previous requirement was 10 years of non-residence. It is now reduced to 5 years, making it easier for former residents to return.
