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Beckham Law (Régimen de Impatriados)

A special tax regime for qualifying inbound workers — flat 24% up to €600k.

About this guide

Beckham Law (Régimen de Impatriados)

The régimen especial para trabajadores desplazados a territorio español is set by Article 93 of Ley 35/2006 del IRPF and detailed in Articles 113–120 of the IRPF Regulation (Real Decreto 439/2007). It allows qualifying new tax residents to be taxed under non-resident rules (IRNR) for the year of arrival and the following 5. Spain-sourced employment income is taxed at a flat 24% up to €600,000 (47% above). The 2023 Startups Law (Ley 28/2022) extended the regime to remote workers, digital nomads, qualifying founders/investors, and to the spouse and children under 25 of the impatriate.

Named after David Beckham, this regime lets new tax residents be taxed as non-residents for up to 6 years. Recent reforms opened it to remote workers, founders and digital nomads.

Who this is for

High-income employees relocating to Spain

Digital Nomad Visa holders working for foreign employers

Founders and investors moving with their company

R&D / highly qualified professionals on assignment

Families where the main earner wants flat 24% treatment

Key requirements

Flat 24% on Spanish employment income up to €600,000

47% on the excess

Up to 6 fiscal years (year of arrival + 5)

No tax on most foreign-source income

Apply within 6 months via Modelo 149

Typical process

1Become a Spanish tax resident

2Verify you weren't resident the previous 5 years

3File Modelo 149 within 6 months of registration

4Receive resolución from Hacienda

5File annual Modelo 151 instead of 100

Common pitfalls

Late Modelo 149 = regime denied for the full window

Stock options and bonuses get complex tax treatment

Dividends and capital gains follow non-resident rules — not always favorable

Modelo 720 still applies for foreign assets

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Frequently asked

Does the DNV qualify?

Yes — the 2023 reform explicitly added remote workers and DNV holders.

Can my spouse join?

Yes — since 2023 spouse and children under 25 can opt in together.

Worth it for me?

Usually yes above ~€60k of Spanish income; below that, regular IRPF can be cheaper.

Official sources

All information on this page is drawn from official Spanish government publications. Click to verify.

Ley 35/2006 IRPF — Art. 93 (régimen impatriados)

BOE — Boletín Oficial del Estado

Real Decreto 439/2007 — Reglamento IRPF, arts. 113–120

BOE — Boletín Oficial del Estado

AEAT — Régimen especial impatriados (Modelo 149 / 151)

AEAT — Agencia Tributaria

Ley 28/2022 de Startups — ampliación del régimen

BOE — Boletín Oficial del Estado

Last reviewed against the current versions of BOE / AEAT / Seguridad Social publications. This is general information — not legal or tax advice.