Beckham Law in 2026: The Complete Guide for Expats in Spain

If you’re moving to Spain for work and your salary is on the higher side, chances are someone’s already mentioned the “Beckham Law” to you. It isn’t actually a separate law, but a special tax regime set out in Article 93 of Spain’s Personal Income Tax Act, which lets certain relocated workers pay tax on far more favorable terms than an ordinary Spanish tax resident. The nickname comes from footballer David Beckham, one of the first high-profile cases to use it after joining Real Madrid. In 2026 the regime is still very much in force, now broader than it used to be thanks to the so-called “Startups Act” passed a few years ago, which opened it up to profiles like digital nomads.

The real tax advantage

The regime lets anyone relocating to live in Spain pay a flat 24% rate on employment income up to €600,000 a year, instead of the ordinary progressive income tax scale, which in the top brackets can run at 45-47% or more depending on the region. Above that €600,000 threshold, the extra income is taxed at a higher rate. There’s another major perk: for as long as the regime applies, you’re only taxed in Spain on Spanish-source income and on work carried out on Spanish soil — most foreign-source income (dividends, interest, or gains generated outside Spain) stays outside the scope of Spanish income tax, unlike an ordinary resident, who’s taxed on worldwide income. On top of that, for Wealth Tax purposes only assets located in Spain count, not your worldwide estate. These benefits can be enjoyed in the year of the move plus the following five — six tax years in total.

Who actually qualifies

Being a foreigner or earning a high salary isn’t enough on its own. The core requirement is not having been a Spanish tax resident during the five calendar years before the move (it used to be ten years, before the 2023 reform shortened it). On top of that, the move to Spain must have a work or professional basis recognized by the rules: an employment contract with a Spanish or foreign company, a transfer ordered by the employer, serving as a company director (with some nuances if the entity is a holding company), or running an entrepreneurial venture or highly qualified professional activity for a certified startup. The regime also covers people working remotely for a foreign employer — the classic “digital nomad” profile — as long as they meet that category’s specific requirements, including holding the corresponding residence permit. The application is filed with the Spanish Tax Agency (AEAT) using form 149, and the window is tight: generally six months from the start date of the activity in Spain or from registering with Spanish Social Security, so it’s worth weighing this option before you move, not months afterward.

Who’s left out

The regime isn’t designed for just any foreigner settling in Spain. Professional athletes, for one, are excluded — they have their own separate tax treatment. It also generally doesn’t cover, aside from the startup and entrepreneurship exceptions already mentioned, people coming to work as self-employed freelancers (registered under RETA, Spain’s special Social Security scheme for the self-employed) with no ties to a company. And, naturally, it excludes anyone who’s already been a Spanish tax resident in the last five years, regardless of their passport. Before taking any figures at face value, it’s worth reviewing the specific case, since small details in the contract, the type of company, or residency history can change the outcome.

At Zythos Business we work daily with freelancers and small businesses that have foreign partners, clients, or investors, and we know Spanish tax rules can look opaque from the outside. If you’re considering a move to Spain, hiring international talent, or simply want to understand which regime fits your situation, we can review your specific case and help you decide based on facts, not guesswork.