The Beckham Law, formally Spain’s special tax regime for workers, professionals, entrepreneurs and investors relocating to Spanish territory, lets newcomers pay a flat 24% income tax rate on their Spanish-source employment and business income instead of the progressive rates that apply to residents. It is one of the most attractive tax incentives in Europe for executives, entrepreneurs, investors and digital nomads.
At CIB Partners, a boutique tax and corporate advisory firm on Paseo de Gracia in Barcelona with more than forty years of experience (since 1983), we guide international clients through the whole process, from the first eligibility check to Form 149 and every annual Form 151 return, with a personal, confidential and specialised approach. This page explains what the Beckham Law is, what its benefits are, which requirements apply in 2026, how to apply step by step and when it is worth opting in.
Choose your service
€80
Eligibility check
Can you opt in to the Beckham Law?
We review your case and confirm whether you meet the requirements of the regime.
With our tax lawyer.
€160
Eligibility check and simulation
Is the Beckham Law worth it for you?
We confirm whether you qualify and then prepare a simulation comparing the regime with standard Spanish income tax.
With our tax lawyer.
€240
Tax and immigration consultation
Do you also need a residence permit, NIE or visa?
Meet our tax department and our employment and immigration department to review the Beckham Law and your immigration status.
With our tax lawyer and our immigration specialist.
If you then hire us for the full process, we deduct the consultation fee from the final price. The full process is quoted separately.
What is the Beckham Law and how does it work?
The Beckham Law is the popular name for the special tax regime set out in Article 93 of the Spanish Personal Income Tax Act. Individuals who become Spanish tax residents because they relocate to Spain can opt to be taxed under the rules of the Non-Resident Income Tax (NRIT), while remaining personal income tax (IRPF) taxpayers. In practice, this means that they are taxed only on their Spanish-source income and at a flat rate, instead of paying progressive rates on their worldwide income.
It is also called the impatriate regime. Since 1 January 2023, following the reform introduced by Law 28/2022 on the promotion of start-ups (the Startups Law), the regime reaches more profiles than ever before: employees, company directors, entrepreneurs, highly qualified professionals and digital nomads.
Beckham Law tax benefits
The benefits are clear, but their scope depends on your income level, on where you earn it and on your personal wealth. The main ones are:
01A flat 24% rate up to 600,000 euros
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Under the regime, employment and business income earned in Spain is taxed at 24% up to 600,000 euros per year and 47% on the excess. As an illustration, a salary of 150,000 euros would generate a tax bill of 36,000 euros before any other adjustments, compared with a considerably higher amount under the ordinary progressive scale, where marginal rates in Catalonia are high. Each case needs an individual simulation, because the real saving depends on your income level, on exempt income and on your family situation.
02Six tax years of coverage
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The regime applies to the year you become a Spanish tax resident and the following five years, provided you keep meeting the conditions. That gives you long-term tax certainty when planning your stay, your investments and the structure of your remuneration.
03Foreign income and wealth tax
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Because you are taxed in a way similar to a non-resident, foreign-source income such as dividends, interest and capital gains earned abroad generally is not taxed in Spain, and Spanish wealth tax only applies to assets located in Spain. This makes the regime especially attractive for people with international portfolios. Spanish-source savings income (dividends, interest and capital gains) is taxed under the savings scale, at rates from 19% to 30%, rather than at the flat 24%.
04Extension to your spouse and children
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Since 2023, the regime can be extended to certain family members of the main taxpayer: the spouse (or, where there is no marriage, the parent of their children) and children under 25, or of any age if they have a disability. They must relocate to Spain and meet the conditions set by the rules, and the extension can be significant for the family as a whole.
Beckham Law vs standard Spanish income tax: a comparison
To decide whether the regime suits you, it helps to compare the main features of both systems:
| Concept | Beckham Law | Standard income tax (IRPF) |
|---|---|---|
| Taxable base | Spanish-source income, with some specific rules | Worldwide income |
| Rate on employment and business income | 24% up to 600,000 euros and 47% on the excess | Progressive state and regional scale |
| Foreign-source income | Generally not taxed in Spain | Taxed in Spain, with possible double tax relief |
| Wealth tax | Only assets located in Spain | Worldwide assets |
| Personal and family allowances and deductions | Generally not applicable | Applicable |
| Annual return | Form 151 | Form 100 |
| Duration | Year of arrival plus five more years | No time limit |
The outcome depends on each case. If you have searched for a Beckham Law calculator, bear in mind that no generic tool replaces an individual analysis. That is why CIB Partners prepares a personalised comparative simulation before recommending that you opt in.
Beckham Law requirements
To qualify you must meet a set of substantive, tax and formal requirements. These are the main Beckham Law requirements in 2026:
01No Spanish tax residence in the previous five years
Learn more+
No Spanish tax residence in the previous five years
Learn moreFollowing the 2023 reform, the look-back period was reduced from ten to five years. It is the first filter we check, because a poorly assessed earlier stay in Spain can rule out the regime. It also applies to Spanish nationals returning home after time abroad: they can qualify if they meet this and the remaining conditions.
02A qualifying reason for relocating
Learn more+
A qualifying reason for relocating
Learn moreYou must move to Spain for one of the reasons covered by the rules:
- An employment contract with a Spanish employer, including relocations ordered by the employer.
- Becoming a company director, subject to the shareholding limits set by the rules (in some cases, without reaching 25% of the share capital).
- Carrying out an entrepreneurial activity that meets the requirements of the Entrepreneurs Law and the Startups Law.
- International remote work for a foreign company (digital nomads), under the appropriate residence authorisation.
- Working as a highly qualified professional, as defined by the rules, for example by providing services to start-ups or carrying out training, research, development and innovation activities.
Each route has its own documentary requirements, so it is best to identify which one applies to you from the start.
03Work performed in Spain and no permanent establishment
Learn more+
Work performed in Spain and no permanent establishment
Learn moreThe income covered by the regime must generally derive from work or activity carried out in Spain. In addition, you cannot earn your income through a permanent establishment located in Spain.
04Formal requirements: tax number, registration and filing on time
Learn more+
Formal requirements: tax number, registration and filing on time
Learn moreYou need a Spanish tax identification number (NIF or NIE), you must be included in the Tax Register, and you must notify the Spanish Tax Agency of your choice on time by filing Form 149, together with the documents that prove your situation. A mistake at this stage can cost you the benefit even if you meet every substantive requirement.
Do you meet the Beckham Law requirements?
Tell us about your move and we will tell you whether you can opt in, and whether it is worth it, before the six-month deadline runs out.
How to apply for the Beckham Law
The regime is not applied automatically. You must opt in on time and in the right form. This is the usual procedure, step by step:
- Check your eligibility. We review your tax residence over the last five years, the reason for your relocation and your sources of income.
- Obtain your NIE and register. You need a tax identification number and Social Security registration, or the documents that allow you to remain in your home country’s system.
- Gather your documents. Employment contract, appointment as director, residence authorisation or other proof of the reason for your relocation.
- Send the documents to the Tax Agency. They are submitted electronically before filing the notification, and the registration number of that submission must appear on Form 149.
- File Form 149. This notifies your choice of the regime within the deadline.
- Give your payer the accreditation document issued by the Tax Agency. After you file Form 149, the Tax Agency issues this certificate. Your employer uses it to apply the 24% withholding.
- File Form 151 every year. This is the specific return for the regime.
01Form 149 and the six-month deadline
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You opt in by filing Form 149 with the Spanish Tax Agency within six months of the start date shown on your Social Security registration, or on the documents that allow you to remain in your home country’s system. The deadline cannot be extended, and missing it means losing the chance to use the regime. We therefore recommend starting the process as early as possible, as soon as you have the necessary documents.
02Accreditation document and payroll withholding
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Once you have filed, the Tax Agency issues, where appropriate, an accreditation document confirming that you have opted in, within a maximum of ten working days. You hand this document to your employer or payer so that they apply withholding at 24% on your employment income rather than the ordinary rates.
03Annual return: Form 151
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Each year you file Form 151, the specific return for the regime, instead of the standard Form 100 personal income tax return. It is filed during the income tax campaign, and it settles your tax under the regime, including Spanish-source savings income. Filing it correctly requires reviewing the income earned in Spain and abroad and keeping supporting documents.
04Opting out and exclusion from the regime
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The regime is optional. If you stop meeting any of the conditions, you are excluded and must report it to the Tax Agency. You can also opt out voluntarily, but only in November and December before the calendar year in which the withdrawal is to take effect, and in general you will not be able to opt back in. It is worth considering this decision in advance, especially when your income changes.
05Common mistakes to avoid
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- Filing Form 149 after the deadline.
- Assuming you qualify without reviewing your residency history for the last five years.
- Accepting a remuneration structure that leaves part of your income outside the scope of the regime without analysing it first.
- Failing to report circumstances that lead to exclusion from the regime.
- Filing Form 100 instead of Form 151.
- Overlooking the tax treatment in your home country and any applicable double tax treaty.
Beckham Law in Barcelona and Catalonia
Choosing Barcelona as your base means taking into account regional rules on wealth tax and on inheritance and gift tax, the local property market, the business ecosystem and immigration procedures. Although the rate under the regime is the same throughout Spain, the comparison with standard income tax is especially relevant in Catalonia, because the ordinary scale reaches high marginal rates. Knowing the local environment well lets us align your personal tax planning with your business structure from day one.
How CIB Partners helps you with the Beckham Law
ValidationWe confirm that you meet the requirements and that the regime suits you before starting the process.
Risk mitigationWe review deadlines, documents and the structure of your income to avoid mistakes that could cost you the regime.
Legal assistance during a tax auditIf the Spanish Tax Agency reviews your case, we support you throughout the whole procedure.
Eligibility review and simulation
We review your personal, professional and asset situation to confirm whether you qualify and whether the regime actually benefits you, comparing it with ordinary Spanish taxation through a personalised simulation.
End-to-end filing
We prepare and file Form 149, obtain the accreditation document, coordinate the withholding with your employer and handle your annual Form 151 returns throughout the whole period.
A joined-up tax, corporate and wealth approach
As a multidisciplinary boutique, we can also advise on corporate structures, investments, wealth planning and M&A, avoiding isolated decisions that create tax costs later. If your move involves an acquisition, setting up a subsidiary or buying property, we plan it as a single project.
Support in English and Spanish
We work with clients from Spain, the United States, Latin America, the United Kingdom and the Middle East. You can receive all information and documentation in English or Spanish.
Beckham Law FAQs
What is the Beckham Law and how does it work?
It is the popular name for Spain’s special regime for workers relocating to Spanish territory, set out in Article 93 of the Personal Income Tax Act. It allows newcomers to be taxed only on Spanish-source income, at a flat 24% rate up to 600,000 euros, for the year of arrival and the following five years.
How much tax do you pay under the Beckham Law?
In general, 24% on employment and business income up to 600,000 euros and 47% on the excess. Spanish-source savings income is taxed under the savings scale, at rates from 19% to 30%.
How long does the Beckham Law last?
Six tax years: the year you become resident plus the following five, unless you opt out or are excluded for breaching a condition.
What are the Beckham Law requirements in 2026?
You must not have been a Spanish tax resident in the previous five years, you must relocate for a reason covered by the rules (employment contract, company directorship, entrepreneurial activity, international remote work or highly qualified professional), you must not earn income through a permanent establishment in Spain and you must opt in on time. Each profile also has specific requirements.
How do I apply for the Beckham Law?
You apply by filing Form 149 electronically, after sending the Tax Agency the documents that prove your situation. The Tax Agency then issues the accreditation document, which you give to your employer, and every year you file Form 151.
What is the deadline to apply?
Six months from the start date shown on your Social Security registration or on the documents that allow you to remain in your home country’s system. The deadline is strict, so it is best to act early.
What is Form 149?
It is the Tax Agency form used to notify your choice of the special regime, and also to report opting out, exclusion or the end of the relocation. It can only be filed electronically.
What is Form 151 and when is it filed?
It is the specific annual personal income tax return for people taxed under this regime, and it replaces the ordinary Form 100. It is filed every year during the income tax campaign.
Can freelancers, entrepreneurs and digital nomads apply?
In certain cases, yes. The Startups Law extended the regime to entrepreneurs, directors, highly qualified professionals and digital nomads who meet the conditions. Not every self-employed activity qualifies, so each case needs individual analysis.
Can my spouse and children apply too?
Yes, under certain conditions. The spouse (or, where there is no marriage, the parent of the children) and children under 25, or of any age if they have a disability, can opt in provided they relocate to Spain and meet the requirements set by the rules.
Can Spanish nationals apply for the Beckham Law?
Yes. Nationality is not a requirement. A Spanish national who returns to Spain can qualify if they have not been a Spanish tax resident in the previous five years and relocate for one of the reasons covered by the rules.
Can I apply if I have already been living in Spain for a while?
Only if you are still within the six-month deadline from the start of your activity, and you meet the requirement of not having been a Spanish tax resident in the five years before your relocation. If the deadline has passed, you cannot opt in. It is worth checking your start date and your residency history before ruling it out.
Do I pay Spanish tax on my foreign income and assets?
Generally not. Under the regime you are taxed on Spanish-source income, and foreign-source income is not taxed in Spain, although employment income for work carried out in Spain is Spanish-source. Wealth tax only covers assets located in Spain. Your home country’s tax rules and any applicable double tax treaty should also be reviewed.
Is the Beckham Law always worth it?
Not always. It is usually worthwhile when income is high, when you have income or assets abroad, or when your pay comes from work carried out in Spain. With more moderate income it can be less favourable than standard income tax, because personal and family allowances and most deductions generally do not apply. That is why we always recommend a simulation.
Is the Beckham Law the same as the impatriate regime?
Yes. “Beckham Law” is the popular name for Spain’s special regime for workers relocating to Spanish territory, set out in Article 93 of the Personal Income Tax Act and also known as the impatriate regime.
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The information on this page is general in nature and does not replace personalised advice. Rates, deadlines and requirements may change, so they should be checked before you make any decision.
