Beckham law in Spain

The special tax regime known as Beckham Law stipulates that individuals who establish their tax residence in Spain have the opportunity to opt for taxation under the regulations for non-tax residents during their initial 6 years of tax residence in Spain (even if they are considered residents).

This implies that only income acquired within Spanish territory is subject to taxation, with the unique feature that all work income earned by the taxpayer from the date of their arrival in Spain until the notification of their departure is subject to taxation. The applicable tax rate is 24% on the first 600,000 euros and 47% on income exceeding that threshold.

In this article, we will comprehensively examine every aspect of Beckham Law, providing you with the knowledge and insights you need to navigate this specialized tax regime. At MySpanishResidency.com, we’re here to offer expert guidance on your tax matters, ensuring that your financial interests are safeguarded.

Beckham Law Spain

The Beckham Law is the special regime in article 93 of the Income Tax Law (Law 35/2006), as amended by Law 28/2022, and its regulation, Royal Decree 439/2007. It allows foreigners who move to Spain to work tax as non-residents. This means paying a flat rate of 24% on your Spanish-taxed income up to 600,000 euros, and 47% on the part above that. Dividends, interest and capital gains have their own scale, from 19% to 30%. Because the general progressive rates in Spain reach higher, this regime mainly benefits high earners. Footballer David Beckham was one of the first to take advantage of the measure, which led to the law being popularly renamed the “Beckham Law”.

who can take advantage of the beckham law

You can only benefit from the Beckham Law if you have not been a tax resident in Spain during the 5 years prior to your migration to Spain and you move because of a job with an employer in Spain, a posting by your employer, remote work for a foreign company (for example with the digital nomad visa), an innovative business you come to set up, or highly qualified work for a Spanish startup.

Beckham Law will also apply if you become a director in a Spanish company, whatever your stake. The only limit is for asset-holding companies (sociedades patrimoniales, where most assets are not used in a business): there your stake cannot make you a related party, which generally means 25% or more (article 93 of the Income Tax Law, as amended by Law 28/2022).

Taxation in Spain will be exclusively for income obtained in Spanish territory, including in any case work income obtained in any territory. By way of example, if the amount of earned income obtained in the financial year is equal to €250,000, the top slice of it would be taxed under the normal rules at a marginal rate of between 43% in Madrid and 51.85% in the Valencia region in 2026, while under the special regime the whole amount pays 24%.

It is therefore obvious that the application of the previous regime may be of great relevance.

Taxes in Spain With and Without the Beckham Law

To get a better idea of how much this tax law will help you, let’s look at how foreign nationals are taxed without it.

Without the Beckham Law

Anyone who moves to Spain and stays for more than 183 days in a calendar year is a Spanish tax resident.

When you become a tax resident, the following happens:

• You pay income tax on your worldwide income. This includes money earned in Spain as well as money earned in any other country.
• The percentage you pay is progressive, meaning it rises in step with your income, and part of the scale is set by the region where you live.

With the Beckham Law, expats pay significantly less during their first six years in the country. They will also save money on taxes if they apply for this program, because:

• If you spend more than 183 days in the country in a calendar year (and therefore become a tax resident), the Beckham Law lets you be taxed under the non-resident rules. In practice you pay Spanish tax only on Spanish-source income, plus all your employment income, wherever you earn it.
• Furthermore, rather than paying a progressive rate that rises as your income rises, you pay a flat rate of 24 percent up to a limit of 600,000 euros. Only the part above 600,000 euros is taxed at 47 percent.

As a result, the Beckham Law is unquestionably a significant tax benefit in terms of tax savings. The flat 24% compares with a top marginal rate for residents of between 45% in Madrid and 53.85% in the Valencia region in 2026, depending on where you live (Source: Ministry of Finance, Tributación Autonómica 2026).

At MSR we are expert advisors on taxes in Spain. Contact us if you need advice!