What the Beckham regime is — and who actually qualifies.
Spain's special tax regime for posted workers, popularly known as the Beckham Law, taxes qualifying inbound residents at a flat 24% on Spanish-source employment income for up to six tax years, instead of the progressive scale that reaches 47%. Below is the regime in plain language, followed by a frank list of who does and doesn't qualify.
All four conditions must hold. The first one is the hardest to recover from if it fails.
- ✓You were not a Spanish tax resident in any of the five calendar years preceding your move.
- ✓Your move is tied to a qualifying trigger: a Spanish employment contract; remote work for a foreign employer (the Startups Law digital-nomad route); appointment as company director; highly qualified work for a Spanish startup; or R&D, training and innovation activity in Spain.
- ✓You will perform at most 15% of your work physically outside Spain (the statutory cap on work abroad).
- ✓You file Modelo 149 within six months of your registration with Spanish social security.
- ✕You are a pure self-employed (autónomo) worker without the entrepreneur or teleworking visa under the Startups Law.
- ✕You are a professional athlete (the regime was specifically closed to sportspeople by Royal Decree-Law 5/2010).
- ✕You hold more than 25% of an asset-holding entity (entidad patrimonial) — operating companies are fine since Ley 28/2022.
- ✕You missed the six-month application window. The election cannot be made retroactively for the same move.
What the regime actually does for you
Spanish employment income is taxed at a flat 24% up to €600,000; the slice above is taxed at 47%.
The regime applies to the year of arrival plus the next five tax years. A clean exit strategy at year six is part of the engagement.
Non-Spanish assets are outside the wealth-tax base and the Modelo 720 reporting obligation while the regime applies.
Income that genuinely arises outside Spain (with limited exceptions) is not subject to Spanish tax during the regime.
You have six months from your registration with Spanish social security to file Modelo 149. Miss it and the regime cannot be elected for this move — full stop. The clock is harder than it sounds; we'd rather assess you on day one than rescue you on day 175.
Begin the assessment →Article 93 of Law 35/2006 has been on the books since 2005 and was substantially updated by Ley 28/2022 (the Startups Law). It is a deliberate Spanish industrial-policy tool to attract talent. Filings are made through AEAT's standard channels (Modelo 149 to elect, Modelo 151 to file annually). Compliance is the entire point.
Transparent pricing
Boutique pricing. Fixed fees per service. No timesheets.
Initial assessment
The 10-minute online intake plus a lawyer-reviewed written verdict within 48 hours. No card required.
Beckham application
Modelo 149 prepared and filed, AEAT response tracked, your case file maintained for the full six-year window.
Annual Modelo 151
Annual return prepared each spring while you remain on the regime.
Family extension
Spouse and dependent children up to 25 (Ley 28/2022 extension). Per family member.
Quoted from-prices are for ordinary cases. Complex matters (carried interest, multi-jurisdictional structuring, prior AEAT correspondence) are quoted in writing after the lawyer-reviewed assessment.