Spain Special Expat Regime Tax: 2026 Beckham Law Spain Guide

The Special Tax Regime for Inbound Workers, also called the Special Expat Regime Tax or the Beckham Law, is a tax benefit designed to attract foreign workers and professionals to Spain.  

If you qualify, you pay a flat tax rate of 24% on your employment income for up to six years instead of Spain’s standard progressive rates, which reach as high as 47% in some areas, and even higher in some autonomous communities. This means that you can enjoy tax savings, particularly if you are from a high tax jurisdiction such as the UK or Canada. 

Our guide explains who qualifies for the regime, the documents needed, the application process, and other important information to help understand how to take advantage of this tax regime. At Global Citizen Solutions, our immigration specialists can advise you on your best tax position when planning a move to Spain. 

Spain Special Expat Tax Regime: Key Takeaways

The Special Expat Tax Regime allows eligible inbound workers to pay a flat 24% tax rate on employment income up to €600,000 per year.  

Income above €600,000 is taxed at 47%, but some foreign income, such as dividends, capital gains, and rent, is exempt.   

The regime applies for up to six years, which covers the year of arrival plus the next five tax years.  

To qualify, you must relocate to Spain for work, not have been a Spanish tax resident in the previous five years, and apply within six months of social security registration.  

The Spain Beckham Law is a tax incentive for foreign workers who move to Spain for employment. Under this regime, eligible individuals are taxed at a reduced rate. This allows them to pay a flat tax rate of 24% on their employment income up to €600,000 per year, and 47% on any amount above that. 

Some foreign income, such as investment or rental income earned outside Spain, is exempt. The regime is available for up to six years and is designed to attract international talent and skilled professionals to Spain.  

To qualify, applicants must meet the following Beckham Law Spain requirements: 

• Not having had tax residence in Spain for the past five years 
• Have a qualifying relocation reason including an employment contract, being a remote worker, administrator, entrepreneur, or a qualified professional for startups. You will need to prove this reason through documentation like proof of income, employment contracts, etc.  
• Not own over 25% of a Spanish company. The 25% ownership bar applies only where the entity is an asset-holding or patrimonial entity. Otherwise, administrators can qualify regardless of their shareholding. 

In general, standard freelancers (autónomos) do not qualify for Spain’s Beckham Law. However, freelancers may be eligible if they relocate under a qualifying route such as the Spain Digital Nomad Visa and meet the regime’s other conditions, including the prior non-residence rule. 

Who does not qualify for the Spain Beckham Law?

You cannot benefit from the Spanish Special Tax Regime if you fall into any of these categories: 

• Professional athletes under the special employment relationship of RD 1006/1985 
• People who were Spanish tax residents in the last five tax years 
• Self-employed individuals who do not fit the expanded Startup-Law categories (entrepreneur, qualified professional, or investor) 
• Directors who own 25% or more of an asset-holding company (patrimonial entity) 
• Failure to opt in on time, such as not filing the Form 149 within 6 months of Spanish Social Security registration, means you can’t apply that tax year. 
• Individuals earning income from a Spanish permanent establishment outside qualifying employment avenues 

Under this regime, only income earned from Spanish sources is subject to taxation:

Spanish employment Income: This refers to the salary, wages, bonuses, or other compensation you earn from working for a company or employer based in Spain.

• Taxed at a flat rate of 24% on the first €600,000 annually.
• This applies to salaries, bonuses, and other compensation from a Spanish employer.

Spanish-sourced investment income & capital gains: Income from investments located in Spain such as dividends, interest, and rental income, is taxed at the regular progressive rates for capital income:

• 28% above €300,000
• 19% on the first €6,000
• 21% from €6,001 to €50,000
• 23% from €50,001 to €200,000
• 27% from €200,001 to €300,000

Which income is not taxed?

One of the major advantages of the Spain Beckham Law is the exemption on most foreign income, which include:

• Foreign employment income: Salaries or earnings from work performed outside of Spain are not taxed, even if paid during Spanish residency under the regime.
• Foreign investment income & capital gains: Dividends, interest, rental income, and gains from the sale of foreign assets (e.g. stocks, properties) are not taxed in Spain.
• Wealth tax exemption: Foreign assets are generally excluded from Spanish Wealth Tax, a significant benefit for high-net-worth individuals with substantial overseas holdings.

The benefits of Spain special expat regime include:

• Lower tax rate: Instead of paying up to 47% in taxes, eligible expats pay a flat 24% tax on income up to €600,000.
• Only Spanish income is taxed: Unlike regular Spanish tax residents, who pay taxes on their worldwide income, those under this regime are taxed only on income earned in Spain.
• Capital gains and foreign dividends are exempt: If you earn capital gains or dividends from foreign sources, you won’t be taxed on them in Spain.
• No wealth tax on foreign assets: While Spain has a wealth tax, under this regime, it only applies to assets located in Spain.
• Six-year validity: The duration of benefits under Beckham Law Spain lasts for the year you move plus the following five years.

Yes, family members can be included under Spain’s Special Expat Regime. This includes a spouse or registered partner and children under 25, or any age if they have a disability. They must move to Spain with the main applicant and become Spanish tax residents to receive the same tax benefits.

If you meet the requirements, you must apply for the Beckham tax treatment within six months of starting your job in Spain. Here’s how:

1. Step One: Ensure you qualify: Make sure you meet the eligibility criteria, such as having not been a tax resident in Spain for the past five years and having a job contract with a Spanish company or foreign company assigning you to Spain.
2. Step two: Obtain a Spanish Foreign Identity Number (NIE): Apply for your NIE, which is required for all tax-related matters in Spain. This can take a few days to a few weeks, depending on appointment availability.
3. Step Three: Register for tax purposes: Complete Form 030 to register with the Spanish tax authorities before applying for the special expat regime. This form officially records your tax residency status, provides your tax identification number, and ensures that your income will be correctly taxed under Spanish law.
4. Step four: Fill out Form 149: Complete Form 149 to request the Special Expat Regime tax treatment. Ensure all information is accurate. Consider seeking help from a tax professional to avoid errors.
5. Step five: Submit the form online: The Spanish tax authorities (Agencia Tributaria) accept electronic submissions.
6. Step six: Await approval: Once submitted, your application will be processed. The estimated processing time is about one to two months, but it may vary. Once approved, you’ll be taxed as a non-resident for up to six years.

If you don’t meet the above criteria but still want to move to Spain, the Spain Non-Lucrative Visa is another option for those with enough funds. This visa is ideal for retirees and those with enough funds to support themselves. The non-lucrative visa is a great option for those wanting to enjoy all Spain has to offer without needing to work.

All applicants and their dependents are required to spend more than 183 days in Spain to qualify for the special tax, in line with the Spain 183-day rule.

Once you receive confirmation, you are required to submit an annual tax return under Beckham Law Spain for income tax using Form 151.

Each year your tax return must be submitted between the tax period April 6th and June 30th of the year following the tax year. However, it’s important to note that while you can submit a return for your personal income tax you are not eligible for reductions or deductions under the special tax regime.

If you obtain income from a Spanish company, you must submit supporting documents from your employer that confirm:

• Employment contract with a Spanish company to show you’re hired to work in Spain.
• Certificate of commencement of employment from your Spanish employer.
• Passport and NIE (Foreigner Identification Number).
• Application form (Modelo 149) to request inclusion in the special tax regime.
• Proof of tax residency abroad for the previous 5 years.
• Social Security registration in Spain or certificate of coverage from your home country (if applicable).

If your employer has assigned you to work in Spain, you must also include a copy of the posting letter from your employer and a supporting document issued by the non-Spanish company.

To apply for Spain’s Special Tax Regime the key tax residence form is:

• Modelo 149 — This is the official application form to request inclusion in the Special Expat Tax Regime. It must be submitted to the Spanish Tax Agency within six months of starting work or registering with Social Security in Spain.

Other relevant forms related to tax residency and income reporting may include:

• Modelo 030 — Used to register or update your personal tax information with the Spanish tax authorities.
• Modelo 100 — Annual personal income tax return form for residents.
• Modelo 210 — For non-residents who have Spanish income. This is not directly related to the special regime but important if you have income in Spain before residency.

Under the Beckham Law (Spain’s Special Expat Tax Regime), you must apply within six months from the start date of your registration with Spanish Social Security or from the official start of your employment in Spain, whichever applies. Missing this deadline may disqualify you from the regime.

Under the Special Tax Regime, you are required to file an annual income tax return using Modelo 100, declaring your Spanish-sourced income and applying the flat tax rates of 24% on income up to €600,000 and 47% on amounts above that. Additionally, you must keep your tax residence information updated with forms like Modelo 030 if your personal or address details change, and submit any other necessary tax declarations for additional income or assets in Spain.

Under Spain’s Special Tax Regime eligible people can benefit for a total of six years. This period includes the first year in which you become a tax resident in Spain, plus the following five consecutive tax years. After this six-year period, the special regime cannot be extended or reapplied.

However, if you are excluded from the regime due to non-compliance with its conditions, you will lose the benefits immediately, and the exclusion will take effect in the tax period in which the non-compliance occurs. It’s important to note that once you opt out or are excluded, you cannot reapply for the regime in the future.

One of the drawbacks of Spain special expat regime tax is that eligible applicants do not benefit from any of Spain’s double taxation agreements.

Despite being a tax resident in Spain, you are essentially a non-resident of Spain, meaning you can’t benefit from the double taxation treaties because of the non-resident income tax regime. What does this mean?

• Foreign income: You’ll still need to report and pay taxes on your foreign employment income in your home country, as Spain will not offer relief under DTA provisions.
• Tax credits: If you’re taxed in your home country on the same taxable income that you earn in Spain, you cannot use Spain’s double taxation agreements (DTAs) to reduce the tax burden of taxes paid abroad. Instead, you may need to rely on tax credits or deductions offered by your home country, depending on the tax laws there.

Working with a tax specialist can help understand what you are liable for and whether applying for Beckham Law Spain with the Spanish tax agency would work for your circumstances.

Understanding Beckham Law Spain vs regular tax can help you see the true expat tax benefits in Spain under Beckham Law:

How Can Global Citizen Solutions Help You?

Global Citizen Solutions is an advisory migration consultancy firm with years of experience delivering bespoke residence and citizenship by investment solutions for international families. With offices worldwide and an experienced, hands-on team, we have helped hundreds of clients worldwide acquire citizenship, residence visas, or homes while diversifying their portfolios with robust investments. 

We guide you from start to finish, taking you beyond your citizenship or residency by investment application.