Spain Beckham Law Tax Regime

Spain's Special Tax Regime for Inbound Workers, commonly known as the "Beckham Law" (after footballer David Beckham who benefited from it), allows qualifying individuals to elect to be taxed under non-resident rules despite being tax resident in Spain. This provides a flat 24% tax rate on Spanish-source income instead of progressive rates up to 47%.

The regime was reformed in 2023 (Law 28/2022) to expand eligibility to remote workers (digital nomads) and entrepreneurs, not just employees relocated by their company. Since 2023, the regime applies to employment income, director fees, and entrepreneurial income from Spanish-based activities.

The flat 24% rate applies to Spanish employment income up to EUR 600K , with 47% applying above this threshold. Foreign-source income is generally not taxed in Spain, with limited exceptions for certain director fees.

Applicants are also exempt from wealth tax on foreign assets and the obligation to report foreign assets (Form 720). The regime lasts for the year of arrival and the following 5 years (6 years total).