Moving to Spain can have important tax implications. Fortunately, Spain offers a special tax regime for foreign professionals relocating to the country: the Beckham Law.
This tax regime was originally created to attract international talent and investment to Spain. Today it is widely used by expats, remote workers, international employees and digital nomads moving to the country.
In this guide, we explain how the Beckham Law works, who qualifies, and whether it is beneficial for your situation.
What is the Beckham Law?
The Beckham Law is the common name for Spain’s Special Expat Tax Regime. It allows eligible foreign professionals who move to Spain for work to be taxed under non-resident income tax rules, even though they live in Spain. This can significantly reduce taxes compared to the standard Spanish income tax system.
Key feature:
- A flat tax rate of 24% on Spanish-source income up to €600,000 (Income above €600,000 is taxed at 47%)
- Only Spanish-source income is taxed, while most foreign income is excluded from Spanish taxation
This means foreign income may not be taxed in Spain while under this regime.
Why is it called the Beckham Law?
The regime became widely known as the Beckham Law after footballer David Beckham moved to Spain to play for Real Madrid in 2003 and benefited from the tax regime available to foreign workers.
Although the law has since been modified several times, the nickname remains widely used.
Who can apply for the Beckham Law?
To qualify for the Beckham Law, several requirements must be met.
You may qualify if you:
- Move to Spain for a work contract with a Spanish company
- Have not been a Spanish tax resident in the previous 5 years
- Perform most of your professional activity in Spain
- Apply for the regime within 6 months of registering with Spanish social security
The regime typically applies for 6 years.
Beckham Law for Digital Nomads and Remote Workers
In recent years, the Beckham Law has become particularly interesting for digital nomads, remote workers and international professionals relocating to Spain.
With the rise of remote work and Spain’s Spain Digital Nomad Visa, many professionals move to Spain while working for international companies.
In some cases, remote workers employed by foreign companies may qualify for the Beckham Law if their employment structure meets the legal requirements.
This makes Spain especially attractive for:
- remote employees working for international companies
- digital nomads relocating long-term
- highly paid tech professionals
- startup employees moving to Spain
Example: How much tax can you save?
Under the standard Spanish income tax system, income tax rates can reach 45–47% depending on the region.
Under the Beckham Law:
- income up to €600,000 is taxed at 24%
- income above €600,000 is taxed at 47%
Example: Annual salary: €120,000
Standard Spanish tax → around 40–45% effective tax rate
Beckham Law → 24% flat tax
Potential tax savings can therefore be significant.
When does the Beckham Law make sense?
The regime is particularly beneficial if:
- your salary is above €60,000–70,000
- you have foreign investments or assets
- you receive income from outside Spain
- you are relocating to Spain for a limited period
However, it may not always be the best option for lower salaries or specific family situations. A personalised tax analysis is usually recommended before applying.
If you are considering applying for the Beckham Law and want to understand whether it makes sense in your case, our team can help you evaluate your situation and handle the application process in Spain.