Moving Abroad → Beckham Law special regime

Beckham Law — Spanish Special Tax Regime for New Arrivers (Art. 93 LIRPF)

The Beckham Law (Art. 93 Ley 35/2006 LIRPF) is Spain's special tax regime for new arrivers. Eligible individuals are taxed as if non-resident on Spanish-source income at a flat 24% IRPF up to €600,000 (47% above), with foreign-source non-employment income largely outside the Spanish IRPF net for up to 6 tax years (the year of arrival plus the next 5). Eligibility was significantly expanded by Ley 28/2022 (the 'Startups Law') to include remote workers, entrepreneurs, qualified directors and certain family members. Application is via Modelo 149 within 6 months of starting Spanish employment or activity.

Last reviewed: 24 May 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

In plain English

Beckham Law lets qualifying new arrivers be taxed roughly as non-residents for a fixed window. The headline benefit: flat 24% IRPF on Spanish-source employment income (vs progressive bands hitting 47% at top end), and most foreign-source income outside the Spanish IRPF net. The non-headline benefits matter too: exemption from Modelo 720 (foreign-asset disclosure) and from Spanish wealth tax on non-Spanish assets during the regime. Ley 28/2022 (in force 1 January 2023) expanded eligibility materially. Previously the regime was largely confined to employees moved on a Spanish employment contract. Now it covers remote workers employed by non-Spanish employers, entrepreneurs running 'innovative' activities, qualified directors with up to 25% shareholding (and unlimited shareholding for non-asset-holding companies), and certain accompanying family members (spouse and children under 25) via a derived regime. Apply via Modelo 149 within 6 months — strict deadline.

How it works

Eligibility conditions (post-Ley 28/2022)

All conditions must be met: (1) not Spanish-resident in the 5 tax years preceding the move (reduced from 10 years by Ley 28/2022); (2) the move to Spain must be caused by one of: a Spanish employment contract; a Spanish company directorship (with ≤25% shareholding in asset-holding companies; unlimited in non-asset-holding); a Spanish posting from a foreign employer; remote work for a non-Spanish employer using digital means ('Digital Nomad' route); commencing an innovative entrepreneurial activity; performing highly-qualified services for a Spanish startup or R&D-active company; (3) no Spanish-source income via a permanent establishment in Spain (other than the qualifying activity).

Tax treatment under the regime

Spanish-source employment income: flat 24% to €600,000, 47% above. All Spanish-source employment income is taxed including overseas duties performed for the same employer. Spanish-source non-employment income (Spanish dividends, Spanish bank interest, Spanish real estate income, Spanish capital gains): taxed at savings-base rates (19% / 21% / 23% / 27% / 28% scale). Foreign-source non-employment income (UK dividends, UK pensions, UK rental, foreign capital gains): largely outside Spanish IRPF — taxed only in the source state under domestic rules and any applicable DTA. Foreign-source EMPLOYMENT income: included in Spanish flat-rate base if attributable to duties performed in Spain.

Modelo 720 plus wealth-tax exemption

Beckham Law taxpayers are exempt from Modelo 720 foreign-asset disclosure during the regime — a significant administrative simplification. Spanish wealth tax (Impuesto sobre el Patrimonio) and ISGF apply only to Spanish-situs assets, not worldwide net wealth — see /moving-abroad/spain/wealth-tax-and-isgf. These exemptions terminate the year after the Beckham regime ends; full Modelo 720 obligations and worldwide wealth tax base resume.

Application via Modelo 149 — 6-month deadline

File Modelo 149 within 6 months of the date Social Security registration takes effect (typically the employment start date). The form is filed electronically via AEAT Sede Electrónica. Late applications are rejected — no extension mechanism. AEAT issues a resolution confirming or denying the regime within 10 working days of filing (no resolution within 10 working days = positive silence in practice but contested). The regime is granted from the year of residence, even if Modelo 149 is filed in the following calendar year (within the 6 months).

Who this applies to + key conditions

Not Spanish-resident in the 5 tax years preceding the move (Ley 28/2022 reduced from 10)
Move triggered by qualifying employment, directorship, posting, remote work, entrepreneurship or qualified services
Modelo 149 filed within 6 months of Spanish Social Security registration
No Spanish permanent-establishment income other than the qualifying activity
Family derived regime available for spouse and children under 25 in some configurations

Statute + manual references

Primary: Art. 93 Ley 35/2006 LIRPF (Régimen especial aplicable a los trabajadores desplazados a territorio español).

Related: Art. 113 to 120 Reglamento IRPF (Real Decreto 439/2007) — application mechanics, Modelo 149; Ley 28/2022 (Startups Law) — expansion of eligibility from 1 January 2023; Orden HAP/2783/2015 (Modelo 149 form regulation); Disposición transitoria 17ª LIRPF — interaction with Modelo 720 exemption

HMRC manual: n/a (Spanish domestic regime)

Common mistakes + traps

Missing the 6-month Modelo 149 deadline — there is no extension mechanism
Assuming foreign-source employment income is exempt under Beckham — it is NOT if duties are performed in Spain
Including Spanish-source dividends in the 24% flat-rate base — they go in the savings-base scale separately
Forgetting that Beckham terminates after 6 years — substantial planning needed before year 6 (wealth tax, Modelo 720, IRPF base all change)
Trying to apply Beckham as a self-employed individual without qualifying as 'innovative entrepreneurial activity' — pure self-employment without the startup/R&D characterisation is not eligible
Assuming the regime exempts you from filing IRPF — Beckham taxpayers file Modelo 151 annually, not the standard Modelo 100
Forgetting Beckham doesn't override US-citizen Federal tax exposure — US citizens UK-Spain-resident remain fully US-taxable under the saving clause of the US-Spain DTA (parallel to the UK-USA position at /moving-abroad/usa/dta-mechanics-and-saving-clause)

Worked example

Marco, a UK-resident senior engineer joining a Madrid tech company in March 2026

Marco was UK-resident in 2025/26 and not Spanish-resident in any of the 5 preceding tax years. He starts a Spanish employment contract at Madrid Tech S.L. on 1 March 2026 with a €350,000 salary. He retains UK ISA holdings of £100,000 and a UK BTL generating £15,000 net annual rental. He files Modelo 149 on 15 May 2026.

Eligibility check: Marco was not Spanish-resident in 2021-2025; move is caused by Spanish employment contract; he has no other Spanish-source income. Modelo 149 filed within 6 months of 1 March 2026 (deadline 1 September 2026, filed 15 May — comfortably in time). All conditions met.
Residence: Marco is Spanish-resident under Art. 9 LIRPF for full calendar 2026 (centre of economic interests in Spain from March, more than 183 days physical presence by year end). Beckham regime applies from 2026 (year of becoming Spanish-resident) through 2031 (six tax years total).
2026 IRPF — Spanish employment income €350,000: taxed at flat 24% = €84,000 IRPF. Below the €600,000 cap, so no 47% top bracket.
2026 IRPF — UK BTL £15,000 (€17,500 illustrative): foreign-source rental income. Under Beckham, this is largely outside the Spanish IRPF net. The UK retains primary taxing rights under DTA Art. 6; UK NRL scheme applies for the UK return. No Spanish IRPF charge during the regime.
2026 IRPF — UK ISA dividends/interest: foreign-source investment income, outside Spanish IRPF during the regime. Marco does NOT lose the UK ISA tax exemption from a Spanish-IRPF perspective during the Beckham window (a meaningful benefit vs standard Spanish residence).
Modelo 720 + wealth tax: exempt during the regime. Marco does not file Modelo 720 for his UK ISA, BTL or bank accounts. Spanish wealth tax applies only to Spanish-situs assets (none on these facts; Madrid 100% bonification would otherwise apply anyway).
Annual filing: Marco files Modelo 151 (Beckham version of the IRPF return) by 30 June 2027 for tax year 2026, reporting Spanish-source employment income only. He retains the UK BTL filing obligation in the UK under NRL — see /moving-abroad/leaving-uk-procedures.
Year-7 planning (2032): Beckham regime ends after 2031. From 2032 Marco is subject to standard Spanish IRPF on worldwide income, Modelo 720 disclosure resumes, and full worldwide wealth tax base applies. Pre-regime-end restructuring (timing of asset disposals, pension flexibility, residence reassessment) is a major planning point in 2030-2031.

Outcome: Marco saves approximately €80,000+ in annual Spanish IRPF for years 2026-2031 vs the standard progressive regime, with Modelo 720 exemption and Spanish-situs-only wealth tax during the window. The regime auto-terminates after 2031 and requires substantive pre-end planning to manage the transition to standard residence.

How this connects to the rest of the framework

SRT plus Spanish residence test →

Beckham Law applies only to those who become Spanish-resident under Art. 9 LIRPF and meet the prior non-residence condition.

Modelo 720 + 721 disclosure →

Beckham Law taxpayers are exempt from Modelo 720 during the regime.

Spanish wealth tax + ISGF →

Beckham regime restricts wealth tax base to Spanish-situs assets only — major benefit for high-net-worth movers.

UK-Spain DTA mechanics →

Beckham Law taxpayers remain Spanish-resident for DTA purposes — treaty mechanics on foreign-source income still apply.

Frequently asked questions

What happens if I miss the Self Assessment deadline?+

The Self Assessment deadline is 31 January (online filing) for the previous tax year. Miss it and HMRC apply an automatic £100 penalty. Beyond that: £10 per day from 3 months late (capped at £900), 5% of tax due at 6 months late, and another 5% at 12 months late, under Schedule 55 of the Taxes Management Act 1970. If you have a genuine reason (serious illness, bereavement, technical issue with HMRC's systems) you can appeal with evidence; HMRC accepts reasonable excuse appeals in most genuine cases.

Do I need an accountant or can I file Self Assessment myself?+

Legally you can file Self Assessment yourself via gov.uk for free, most simple sole-trader returns (single income source, basic expenses) are realistic to self-file. An accountant adds real value when: your trading profit is above £40,000 (extraction-strategy decisions matter), you have multiple income streams (PAYE + self-employment + property + dividends), you've crossed the £90,000 VAT threshold, you're considering incorporation, or you have an HMRC enquiry. Expect to pay £400-£1,500/year for a typical sole-trader accountant; the cost is itself a deductible expense.

How do payments on account work?+

When your Self Assessment tax bill exceeds £1,000 for the first time, HMRC requires payments on account toward NEXT year's tax. Half the current bill is due 31 January (alongside the current bill); the other half is due 31 July. So your first January after crossing the threshold can hit with a double-bill: last year's balance + first payment on account. Adjust via Form SA303 if you expect next year's income to drop substantially. Payments on account don't apply if more than 80% of your tax is collected via PAYE.

Can a remote worker for a UK employer qualify?+

Yes — this is the 'Digital Nomad' route added by Ley 28/2022 with effect from 1 January 2023. The remote worker must be using exclusively digital means to work from Spain for a non-Spanish employer (or for a self-employment client base abroad). Additional conditions: the activity must be 'effective and regular' and the income from foreign clients must constitute the bulk of the activity. Linked to the Digital Nomad Visa for non-EU nationals.

Does my spouse and children also benefit from Beckham Law?+

Ley 28/2022 introduced a derived regime for the spouse and children under 25 (or disabled children of any age) accompanying the qualifying taxpayer to Spain. Conditions: accompanying or rejoining the qualifying taxpayer within 6 months; not Spanish-resident in the 5 preceding tax years; aggregate flat-rate base of the family unit cannot exceed the qualifying taxpayer's base. Each family member files their own Modelo 149 and 151.

What happens if I leave Spain before the 6 years are up?+

If you cease to be Spanish-resident before the regime's natural end, the regime terminates with the year of departure. You continue to be a Beckham-regime taxpayer for the full tax year of departure if you were Spanish-resident at any point in that year. Re-application after a subsequent return is not permitted within the original 5-year prior-non-residence window — you must again be 5 tax years non-resident before re-qualifying.

Is the 24% rate really the only tax I pay?+

On Spanish-source employment income up to €600,000, yes — 24% flat IRPF state-level. Above €600,000, 47% on the excess. Spanish-source dividends, interest and capital gains are separately taxed at the savings-base scale (19% to 28%). Spanish wealth tax may apply on Spanish-situs assets above the threshold (regional position matters). Social Security contributions are separate from IRPF. Foreign-source non-employment income falls outside the Spanish IRPF net during the regime, but may still be reportable in source state and any other jurisdictions of residence (US citizens: full US tax exposure regardless).

Free + regulated-body resources

AEAT — Régimen especial trabajadores desplazados →
AEAT guidance on Art. 93 LIRPF special regime
Modelo 149 — application form →
AEAT online filing portal
Modelo 151 — Beckham IRPF return →
Annual return under the special regime
BOE — Ley 28/2022 (Startups Law) →
Expansion of Beckham eligibility from 2023