Beckham Law:
applied properly
Spain's special tax regime for qualifying professionals who relocate here. Strict conditions, a hard deadline, and real money at stake — we assess your eligibility and handle the application.
The complete Beckham Law guide — explained on video
Daniel walks through the regime, who qualifies, the 6-month deadline and the application — in plain English.
What the Beckham regime actually gives you.
Under Spain's inpatriate regime (art. 93 LIRPF), qualifying new residents are taxed in a special way instead of paying ordinary Spanish income tax on their worldwide income.
24%
Flat rate on general income up to €600,000
47% on the excess above €600,000
6
Tax years of coverage
The year you become resident plus the five following years
6 months
Hard deadline to opt in (Modelo 149)
Counted from your Social Security registration — not from arrival. Non-extendable.
Important: the 24%/47% scale applies to general income (salary and similar). Savings income — dividends, interest, capital gains — is taxed on the savings scale (19–28%), not at 24%. Eligibility also requires not having been a Spanish tax resident in the previous 5 years.
Could the regime be relevant to your move?
Answer a few questions about your relocation, work structure and timing, and our free checker flags the key factors before you commit to anything.
Beckham Law Checker
Three minutes, no documents needed. Get an orientation on eligibility and the timing rules that matter.
- Prior-residence and activity-type factors
- The 6-month Modelo 149 window
- A clear next-step plan
From eligibility to annual filings.
Standard application €595 + VAT — employee, digital nomad or highly-qualified profiles. Complex cases (company directors, entrepreneurs) from €1,200. Confirmed after we review your situation, before any work starts.
We assess whether you qualify
Your work structure, relocation date, prior residence history and the activity-type requirements — reviewed before you commit to anything.
We protect the 6-month deadline
The option is exercised with Modelo 149 within 6 months of your Social Security registration. Miss it and the regime is gone — this is the single most common (and most expensive) mistake.
We prepare and file the application
Modelo 149 filed with the Tax Agency, with the supporting documentation reviewed personally before submission.
You receive the regime confirmation
We confirm your position in writing: what you will pay, on which income, and what obligations come with it.
Annual Modelo 151 filings
Your special-regime return is filed each year within the ordinary income-tax window — we can handle it for the full life of the regime.
Where Beckham applications go wrong.
Most of the pain we see comes from four misunderstandings. Here they are, honestly.
It's a tax regime, not a visa
The Beckham regime doesn't give you the right to live in Spain — it changes how you're taxed once you become resident. If you need a residence route first (for example the Digital Nomad Visa), that's a separate application we coordinate with the tax side.
Visas & Residence in SpainNot an automatic 24% for every nomad or freelancer
The regime has activity-type requirements. Much of what you read online about a "flat 24% for anyone who moves to Spain" is wrong — eligibility depends on how your work is structured, and that is exactly what we assess first.
Run the eligibility checkerYour home in Spain: a disputed point to plan for
Current administrative doctrine (a 2025 binding ruling of the central tax tribunal) requires Beckham taxpayers to declare imputed income on Spanish urban properties they own — including the home they live in. Courts and the European Commission have pushed back, so the point is genuinely disputed and may change. We plan your position on the prudent side and keep you updated.
Dividends and gains are taxed differently
The 24% rate applies to general income such as salary. Savings income — dividends, interest and capital gains — follows the savings scale (19–28%). If your wealth is mostly investments, the regime's value depends on your mix, and sometimes the ordinary regime is better. We run the comparison before you opt in.
What happens when you contact us
We review your enquiry, confirm whether we can help, explain the scope and fee, and you decide before we start.
- 1
Send your enquiry
Tell us what you are trying to do in Spain. You can contact us directly or use one of our tools first.
- 2
We review the context
One of our team reviews your message, service interest, location and any tool result you shared.
- 3
We clarify the next step
We may ask for more details, suggest a call, request documents or guide you to the right service.
- 4
We confirm scope and fee
If we can help, we explain what is included, what is not included and the fee before starting.
- 5
You decide
No automatic commitment. We only start once the engagement is confirmed.
No automatic commitment. We confirm the scope and fee before we start.
Tell us about your move to Spain.
When are you relocating, how is your work structured, and have you registered with Social Security yet? With those three answers we can tell you whether the regime is worth pursuing — and how much time you have left to opt in.
Contact information:
Email: legal@expatabogados.com
Phone: +34 609 477 889
WhatsApp (messages only): +34 614 08 68 07
FAQ — Beckham Law in Spain
The rate, the deadline, who qualifies, and the myths — answered honestly.