Beckham Law Spain —
24% Flat Tax for 6 Years
Spain's special tax regime for foreign workers and executives relocating to Spain. Pay a flat 24% income tax instead of the standard progressive rate of up to 47% — for a full 6 fiscal years.
24%
Flat income tax rate
6 years
Total duration
€600k
Cap at 24% rate
What is the Beckham Law?
The Régimen Especial de Trabajadores Impatriados(Art. 93 of the Spanish Income Tax Act, LIRPF) is a special personal income tax regime that allows qualifying foreigners who become Spanish tax residents to pay a flat 24% rate on their Spanish-source employment and professional income — instead of Spain's standard progressive scale, which rises to 47%.
The regime was famously used by David Beckham when he joined Real Madrid in 2003, which is why it became known colloquially as the “Beckham Law.” Since then it has been significantly expanded: the 2023 Startup Law (Ley 28/2022) extended it to entrepreneurs, digital nomads, and even family members of the main beneficiary.
The key advantage is certainty: regardless of how much your salary grows during the 6-year window (up to €600,000), you always pay exactly 24%. Above €600,000, the marginal rate reverts to 47%. The election is made via Modelo 149, filed within 6 months of starting work in Spain.
Key numbers at a glance
Who qualifies?
Four cumulative requirements must be met to elect the impatriate regime.
First-time Spanish tax resident
You must not have been a Spanish tax resident in the 5 years prior to your move. This applies equally to EU and non-EU nationals.
Employed or entrepreneur in Spain
You must work for a Spanish company or public entity, OR carry out an entrepreneurial activity that qualifies under Spanish law.
Clean criminal record
No criminal record in Spain or in your country of origin. A certificate of good conduct from your home country is typically required.
Economic activity in Spain
Your employment contract must be with a Spanish employer, or you must be an entrepreneur whose activity has real economic substance in Spain.
Tax rate comparison
How Beckham Law stacks up against standard IRPF and the optimal ZEC combination.
| Regime | Income up to €60k | Income up to €600k | Income above €600k | Corporate tax |
|---|---|---|---|---|
| Standard Spanish IRPF | 19–37% | Up to 47% | 47% | 25% |
| Beckham Law (Art. 93) | 24% flat | 24% flat | 47% | 25% |
| Beckham Law + ZEC | 24% personal | 24% personal | 47% | 4% corporate (ZEC) |
* ZEC corporate rate applies to the qualifying income base of the ZEC entity. ZEC requires at least 3 employees in the Canary Islands. Beckham Law is a personal regime.
Frequently asked questions
Who qualifies for the Beckham Law?
Anyone who becomes a Spanish tax resident for the first time (not having been resident in Spain in the previous 5 years) and who is employed by a Spanish company, a foreign company with a permanent establishment in Spain, or carries out a qualifying entrepreneurial activity. The law was originally named after David Beckham, who used it when he moved to Real Madrid in 2003.
How do I apply for the Beckham Law?
You apply via Modelo 149, which must be submitted to the Spanish Tax Agency (Agencia Tributaria) within 6 months of your employment start date or the date you registered as self-employed in Spain. Missing this deadline means you lose the right to the regime for that fiscal year.
What income does the Beckham Law cover?
Under the current rules (post-2023 reform), the flat 24% rate applies to employment income and professional income from your Spanish economic activity, up to €600,000 per year. Income above €600,000 is taxed at 47%. Important: passive income (dividends, interest, rental income) is generally NOT covered by the 24% flat rate and is taxed at standard savings rates.
How long does the Beckham Law last?
The regime covers the year you elect it (the year of your arrival and first tax residency in Spain) plus the following 5 fiscal years — a total of 6 tax years. After that, you fall back into the standard Spanish IRPF progressive scale (up to 47%).
Can the Beckham Law be combined with a ZEC company?
Yes — this is one of the most powerful tax combinations available in Spain. Your ZEC company pays a flat 4% corporate tax (Impuesto sobre Sociedades) on qualifying income. You, as an employee or director of the ZEC company, pay 24% personal income tax under the Beckham Law on your salary. The result: extremely low effective tax rates for both the company and the individual.
Can family members benefit from the Beckham Law?
Yes. Under the rules introduced with the Startup Law (Ley 28/2022), the spouse and dependent children under 25 who move to Spain together with the main beneficiary can also apply for the impatriate regime under certain conditions. They must meet their own requirements (first-time tax residency, etc.) and apply separately via their own Modelo 149.
What is the deadline to apply?
You have 6 months from the start of your employment or self-employed activity in Spain. If you miss this window, you cannot apply retroactively for the current year. Applications are processed by the Agencia Tributaria. We strongly recommend applying as soon as your employment contract or entrepreneur registration is confirmed — do not wait.
What happens after 6 years?
Once your Beckham Law period expires, you become a standard Spanish tax resident and are subject to the regular progressive IRPF scale (up to 47%). At that point, you may want to review your corporate and personal tax structure — for example, whether operating through a ZEC company (4% IS) still provides significant savings even at standard IRPF rates.
Apply for the Beckham Law with expert guidance
The 6-month deadline is strict. We handle the Modelo 149 filing and advise on the best structure — whether you combine with ZEC or not. First consultation is free.