Spain’s Beckham Law is one of the most attractive tax regimes for expats relocating for work. It allows qualifying individuals to benefit from a flat tax rate and simplified taxation, making it especially appealing for high earners and international professionals.
In this guide, we explain how the Beckham Law works in 2026, who qualifies, key benefits, limitations, and how to stay compliant.
The Beckham Law (special impatriate tax regime) allows individuals moving to Spain for work to be taxed as non-residents, even though they are tax residents.
Key features:
24% flat tax rate on employment income up to €600,000
47% on income above €600,000
Taxation mainly limited to Spanish-source income
This can result in significant tax savings compared to the standard progressive income tax rates in Spain.
Instead of progressive rates (up to ~47%), qualifying individuals pay:
24% up to €600,000
47% above that threshold
Under the Beckham regime:
Foreign income is generally not taxed in Spain
This excludes certain types of Spanish-source income
Individuals under the regime are not required to file Modelo 720, which normally applies to Spanish tax residents with foreign assets.
Learn more about Modelo 720 here:
https://taxadora.com/modelo-720-declaring-foreign-assets/
Instead of filing a standard income tax return (Modelo 100), you file:
Modelo 151 (Beckham tax return)
You cannot apply:
Family allowances
Mortgage deductions
Most tax credits available to residents
Spanish-source income (salary, rental income, etc.) is fully taxable under the regime.
If you also own property in Spain:
https://taxadora.com/rental-income-taxes-in-spain/
The Beckham regime is beneficial mainly for:
High earners
Individuals with significant foreign income
It may not be optimal in all situations.
To qualify, you must:
Not have been a Spanish tax resident in the previous 5 years
Move to Spain for work (employment or qualifying director role)
Apply within 6 months of registering with Spanish Social Security
Recent updates have expanded access to:
Some remote workers
Certain company directors
To apply:
Submit application to the Spanish Tax Agency (AEAT)
Provide proof of employment and prior non-residency
Apply within the 6-month deadline
Important:
Taxadora does not handle the initial application but supports you once approved.
If you are under the Beckham regime, you must:
File Modelo 151 annually
Declare Spanish-source income
Meet standard tax deadlines (April–June)
Recent rulings and interpretations (including administrative decisions) indicate that:
Certain benefits may be more restricted than previously assumed
In some cases, imputed income on Spanish property may still apply, even for your main residence
This makes proper tax advice increasingly important.
At Taxadora, we assist expats under the Beckham regime with:
Preparation and filing of Modelo 151
Review of your tax position
Ongoing compliance and support
Coordination with other tax obligations in Spain
If you also need help with Spanish income taxes:
The Beckham Law remains one of the most attractive tax regimes in Spain, but it is no longer as straightforward as it once was.
Understanding its limitations and recent developments is essential to avoid unexpected tax exposure.
With proper planning and expert guidance, you can fully benefit from the regime while staying compliant.
For help with your Beckham Law tax return, Taxadora provides expert support tailored to expats living and working in Spain.
Contact us for assistance with a wide range of tax procedures, tailored to your needs
