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The Beckham Regime (Art. 93 LIRPF) allows certain new Spanish residents to pay IRPF at a flat 24% rate instead of the progressive scale of up to 47%. This sounds attractive — but in 2026 there are many misconceptions surrounding this regime, particularly among IT professionals and freelancers.
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Three Mandatory Conditions — All Simultaneously
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Condition 1: Less than 5 years of Spanish tax residence in the last 10 years.
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Condition 2: Holding an authorisation under Law 28/2022 — typically a Digital Nomad Visa (DNV) or Startup Visa. Critical point: a standard autónomo without a DNV does NOT qualify for the Beckham Regime.
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Condition 3: At least 80% of income comes from foreign clients or an employer, with no permanent establishment (PE) in Spain.
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Application Process and Critical Deadlines
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The application is filed via Modelo 149 with the AEAT. Critical deadline: 6 months from the first Social Security registration. Missing this deadline means losing eligibility for the current tax year. The regime lasts 6 years. The 24% rate applies to income up to €600,000 per year; income above that threshold is taxed at 47%.
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Financial Benefit and Risks
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Real example: an IT developer with annual income of €80,000 from foreign clients. Under the standard scale, effective IRPF is ~€40,000–45,000; under the Beckham Regime, €19,200. First-year savings: €20,000–25,000.
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Risk: if during the regime’s validity the share of Spanish clients exceeds 20%, the regime is revoked and the previous year is reassessed.
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FAQ
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Can Modelo 149 be filed retrospectively?
No. The 6-month deadline from SS registration is a preclusive period — it cannot be extended or reinstated.
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Does the regime work for a freelancer with 70% foreign and 30% Spanish clients?
No. The minimum foreign income share is 80%. The client portfolio needs to be restructured or alternative optimisation tools considered.
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What does ‘permanent establishment’ mean in Spain?
The existence of an office, warehouse, director, or any fixed place of business activity in Spanish territory.
