Beckham Law Spain: Complete Tax Guide for UK Expats (2025)

How the special impatriate tax regime works, who qualifies, and how to claim it when you move to Spain

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24%
Flat income tax rate
6 years
Maximum duration
€600,000
Income cap at 24%
6 months
Application deadline

What is the Beckham Law?

The Beckham Law — formally known as the Régimen Especial para Trabajadores Desplazados a Territorio Español (Special Regime for Workers Displaced to Spanish Territory) — is a preferential income tax regime available to foreign nationals who move to Spain for work. It takes its popular name from footballer David Beckham, who was reported to have used it when he joined Real Madrid in 2003.

Under normal Spanish tax rules, once you become a tax resident (by spending more than 183 days per calendar year in Spain), you are subject to the Impuesto sobre la Renta de las Personas Físicas (IRPF) — Spanish progressive income tax. The standard rates range from 19% on the first €12,450 of income up to 47% on income above €300,000. For high earners, this can be a significant burden.

The Beckham Law offers a compelling alternative: a flat 24% tax rate on Spanish-sourced income up to €600,000, regardless of your total income. Income above €600,000 is taxed at 47%. Foreign-sourced income (from outside Spain) is generally not subject to Spanish IRPF for Beckham Law users, though you should take individual tax advice given the interaction with UK tax rules and double tax treaties.

Who Can Use the Beckham Law?

The Beckham Law was updated in 2023 under Spain's Ley de Startups to extend eligibility to a wider range of workers. As of 2025, the following groups can apply:

  • Employed workers relocated to Spain by a foreign or Spanish employer
  • Digital Nomad Visa holders — remote workers and freelancers earning from non-Spanish clients (extended eligibility from 2023)
  • Entrepreneurs and startup founders with a Startup Visa
  • Highly qualified professionals working for Spanish companies or on research/training activities
  • Qualifying family members (spouse/civil partner and children under 25) who accompany or join the primary applicant and move to Spain at the same time or in the year after

Core Eligibility Criteria

Regardless of your category, you must meet all of the following to be eligible:

  • Not been a Spanish tax resident in the previous 5 years: You cannot have been subject to IRPF as a tax resident for any of the five tax years before the year you move to Spain.
  • Move to Spain for qualifying work reasons: Your arrival in Spain must be triggered by a new employment, self-employment engagement, or qualifying visa category.
  • Income must arise from qualifying activities: The income benefiting from the regime must come from an employment contract, a qualified self-employment activity, or business activity consistent with the rules.
  • Apply within 6 months: You must file the application (Form 149) with the AEAT within 6 months of registering with Social Security or starting your qualifying activity.
UK Tax Note: The Beckham Law interacts with the UK–Spain Double Taxation Treaty (DTT). Most UK nationals who move to Spain and become Spanish tax residents will cease to be UK tax residents under the Statutory Residence Test, but you should always take personalised UK tax advice before relying on the Beckham Law for tax planning. Agrin UK can refer you to qualified tax advisers in both jurisdictions.

How Much Tax Do You Actually Save?

The saving depends on your income level. Here is an illustrative comparison for a UK national earning €80,000 per year from remote work clients based outside Spain:

Scenario Annual Income Estimated Tax (Spain) Effective Rate
Standard IRPF (no Beckham Law) €80,000 ~€27,000 ~33.7%
With Beckham Law €80,000 ~€19,200 24% flat
Annual saving — ~€7,800 —

Figures are illustrative only and based on 2025 rates. Individual circumstances vary. Always consult a qualified tax adviser.

Over the full six-year period, this example represents a potential saving of approximately €46,800 in income tax — a compelling reason to ensure you apply for the regime correctly and on time.

How to Apply for the Beckham Law

The application process requires submitting Form 149 (Modelo 149) to the Spanish Tax Agency (AEAT — Agencia Tributaria). Here is how the process works:

1
Arrive in Spain and register for Social Security / Autonomo

Your 6-month application window starts from this date. Do not delay registering — the clock starts immediately.

2
Obtain your NIE (Foreigner Identification Number)

You need your NIE before you can interact with AEAT. Agrin UK supports you through the NIE registration process.

3
Submit Form 149 (Modelo 149) to AEAT

This can be submitted electronically through the AEAT website or in person at a tax office. The form requires your employment or self-employment details and proof that you have not been a Spanish tax resident in the previous 5 years.

4
Receive AEAT confirmation

AEAT issues an authorisation certificate. Once you receive this, your employer (or you as an autónomo) must apply the 24% withholding rate.

5
File annual tax return (Modelo 151)

While under the Beckham Law regime, you file an annual simplified tax return using Modelo 151 instead of the standard Modelo 100. Agrin UK can refer you to an accredited Spanish gestor or tax adviser for annual filing support.

Frequently Asked Questions

For most Beckham Law users, foreign-sourced income (income arising outside Spain) is generally not subject to Spanish IRPF. However, there are exceptions — particularly for employment income and passive income such as dividends and interest — and the interaction with the UK-Spain Double Tax Treaty needs careful consideration. You should take personalised tax advice for your specific situation.

In most cases, once you move to Spain and spend more than 183 days there, you will cease to be UK tax resident under the UK Statutory Residence Test. However, determining tax residency involves multiple factors — how many days you spend in the UK, whether you have a UK home, employment ties, family ties. You should consult a UK tax adviser before moving.

After the sixth year, you revert to the standard Spanish IRPF progressive rates, which start at 19% and rise to 47% on income above €300,000. There is no way to extend the regime beyond six years. Many Beckham Law beneficiaries use the six-year window to build savings and plan for the transition to standard rates.

Yes. Agrin UK advises all eligible clients on the Beckham Law as part of our standard service. We identify your eligibility, explain the regime clearly, guide you through the Form 149 application, and refer you to accredited Spanish tax advisers for annual filing and personalised tax planning. Reach out for a free consultation to discuss your situation.

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Key Facts

  • Tax Rate 24% flat
  • Income Cap €600,000
  • Duration Up to 6 years
  • Application Form Modelo 149
  • Annual Return Modelo 151
  • Deadline to Apply 6 months from SS reg.

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