Beckham Law in Spain 2026: The Complete 24% Tax Guide

The Beckham Law (officially the Special Regime for Posted Workers, Article 93 of Law 35/2006) allows qualifying new residents to pay a flat 24% rate on Spanish income up to €600,000 (47% above that), instead of the progressive IRPF scale, which reaches 47%. The main requirement since 2023 is not having been a Spanish tax resident in the previous 5 years (previously 10). The regime is available to employees, company directors, startup founders, digital nomads, and certain self-employed professionals. The application is filed via Modelo 149 within 6 months of registering with Social Security (TGSS). The regime applies during the year of relocation and the following 5 years (6 years total), with the annual return filed via Modelo 151 instead of the standard Modelo 100. Foreign income (dividends, interest, capital gains outside Spain) is generally not taxed in Spain, although employment income is usually fully attributed to Spain when the work is performed there. Wealth tax applies only to Spanish-situated assets (obligación real).