Impatriate regime · Art. 93 LIRPF

A flat 24% tax for 6 years in Spain

The flat 24% can save you thousands of euros a year versus ordinary Spanish income tax. See your number. Then a bar-admitted lawyer files it for you.

See how much you save →Check eligibility

Free tools, 2 minutes, no commitment.

JBDB

Reviewed & signed by Juan Bertomeu, lawyer · ICALI nº 4643 · with Daniel, tax advisor (AEDAF · APAFCV). Real, verifiable Google reviews.

Your Beckham windowillustrative

142days left

SS registration6-month deadline

24%

with Beckham Law

47%

ordinary top rate

★★★★★Verified Google reviews from clients of Expat Abogados

Let's get started

Three steps to your 24% rate

It's simpler than it sounds, and you never need to travel.

Check your eligibility (free)

Answer a few questions in 2 minutes. See your route, your 6-month deadline and your saving. No email needed.

Upload your documents

We tell you exactly what's needed and guide you. Your data is encrypted.

Your lawyer files Modelo 149

A bar-admitted lawyer (ICALI nº 4643) reviews, signs and files it. You get the AEAT document your employer needs to start withholding at 24%.

Check your eligibility (free) →

2 minutes, no commitment.

Your private dashboard

Your whole case, in one place

Upload your documents, follow your case in real time, and get deadline reminders. Encrypted and lawyer-backed.

✓Upload documents & sign digitally
✓Real-time progress on your filing
✓Automatic 6-month deadline reminders

Part of EasyLegalSpain: one firm, your whole journey.

Preview: the dashboard arrives with your filing. Mockup shown.

Free tool 1 · Savings calculator

How much can you save?

Your salary, your region: Beckham's flat 24% vs ordinary Spanish income tax. No email needed to see your number.

Gross annual salary (€)

Where will you live?

Your country of origin (optional)

Orientative estimate on Spanish-source employment income, using 2025-2026 state and regional IRPF brackets (AEAT). The Beckham regime allows no personal allowances; foreign passive income is generally not taxed in Spain under the regime. Final figures are confirmed and signed by a tax advisor (AEDAF member). What's the break-even? →

€–

estimated saving per year

Beckham (24%)€–

Ordinary IRPF€–

Enter your salary to see your saving.

Filed & signed by a bar-admitted lawyer · ICALI nº 4643

Free tool 2 · Eligibility checker

Do you qualify? A few quick questions.

We start with the one thing that can't wait: your 6-month deadline, which starts the day you register with Social Security, not the day you arrive.

Before we start · Where you are

Are you already in Spain, or planning your move?

I'm already in Spain & registered

I'm planning my move

Your 6-month deadline only starts once you register with Social Security, so timing is everything.

◷ Free tool 3 · Your 6-month window

–

Enter your date to start the clock

Form 149 · 6 months from SS registration (not arrival) · Art. 116 RIRPF

Watch first

Daniel explains the Beckham Law in 5 minutes.

No jargon. What it is, who qualifies, and the deadline that trips most people up.

Now check your case →

▶ Watch on YouTube

Daniel · Beckham Law · 3,500+ views

Who signs your case

A real firm. Not an anonymous platform.

Juan Bertomeu

Lawyer · Alicante Bar (ICALI) nº 4643

Practising since 1991, exclusively for non-resident foreign clients in property, tax and immigration.

Daniel Bertomeu

Tax advisor · AEDAF nº 06838 · APAFCV nº 3080

Specialist in the taxation of impatriates and foreign residents, and the technical lead behind the product.

✓A bar-admitted lawyer signs and files, not a platform.

✓Covered by professional liability insurance.

✓Protected by lawyer–client privilege.

✓If the tax office refuses, we can appeal.

✓A real office in Dénia & Moraira, Costa Blanca.

✓English, Spanish, German, Dutch & more.

What others won't tell you

The honest truth about your Spanish home

There is a live, unresolved dispute about whether Beckham taxpayers must pay a small “imputed income” tax on the home they live in. Almost nobody explains it to expats. We do.

Tax office & tribunal (TEAC)

Say you must pay it. Binding on the administration since July 2025.

Madrid High Court

Says you don't, and has ordered refunds to taxpayers (2024-2025).

Supreme Court & Europe

The Supreme Court has not ruled; the European Commission is challenging Spain.

Our stance: by default we take the safe route and, if you want, a bar-admitted lawyer (ICALI nº 4643) can appeal. Orientative information, not tax advice; your case is decided and signed by the firm.

How it works

Three steps. That's it.

Check eligibility

Answer 4 questions. Two minutes. You see your result and your deadline immediately.

Upload your documents

We tell you exactly what's needed and guide you through it. Your data is encrypted.

Your lawyer files Form 149

A bar-admitted lawyer reviews, signs and files it. Never a platform. You get the AEAT document that switches your withholding to 24%.

Who it's for

What's your situation?

The 2022 reform opened the regime to six profiles. There's likely a route for you.

Employee

Moving with a Spanish employment contract.

Self-serve

Digital nomad (DNV)

Remote work for a foreign company under the DNV.

Self-serve

Director or owner

Arriving as the director of a company in Spain (even 100% yours, if it really trades).

Lawyer review

Entrepreneur (ENISA)

Launching an innovative venture in Spain.

Lawyer review

Self-employed (autónomo)

Classic autónomo is usually excluded, but the director or ENISA route can rescue your case.

Lawyer review

Family

Spouse and children under 25 join the same regime.

With main applicant

Where Beckham fits

The smart tax move when you move to Spain.

Beckham is one step in a journey, and your DNV approval is what starts the 6-month clock. We handle the whole path.

NIE

→

Visa

DNV

→

You are here

Beckham

→

Property

Modelo 210

→

Buy / will

Home

Pricing

Flat price. No surprises.

Less than what you save in your first months, and a real lawyer's signature is included.

Eligibility check

Know where you stand

Free

4-question checker
6-month deadline
Savings estimate

Start

Application · Standard

Employee or clean DNV case

€595 incl. VAT

Form 149 filed by a lawyer
Document review
Deadline reminders

Check & start

Application · Complex

Director, ENISA, edge cases

€1,200 incl. VAT

Substantive lawyer review
Category strategy
Complex income handled

Talk to us

Annual return · 151

Each of your 6 years

€395/yr complex cases €650

Form 151 each year
Simple or complex case
Compliant for 6 years

Learn more

Prices shown are provisional placeholders, pending confirmation. Every filing is signed by a bar-admitted lawyer (ICALI nº 4643), and we review your case and confirm the exact price before you pay anything.

Questions

Good questions, clear answers.

When does the 6-month deadline start?+

From your Social Security registration date in Spain (or the start of activity). Form 149 must be filed within 6 months. It can't be extended and there's no fix-it period afterwards.

What if I work remotely for a foreign company?+

That's the classic digital-nomad route, typically via the DNV. It's one of the cleanest paths into the regime, and your checker result will flag it.

Is my income from outside Spain taxed?+

As a rule, foreign passive income (dividends, rent, interest) is not taxed in Spain under the regime. Some items behave differently: foreign stock options, for instance, are taxed as employment income. Your tax advisor reviews your specific case.

Can I include my family?+

Yes. Your spouse and children under 25 can join the same regime, provided their income is below the main applicant's and they move within the allowed window.

Is it worth it if I earn under €60,000?+

Not always. Below roughly €55,000 the ordinary IRPF (with its allowances and deductions) can work out better. The calculator gives you an orientation; your advisor confirms it.

How is this different from a cheap gestoría?+

A bar-admitted lawyer signs your filing and assumes responsibility, you're covered by professional liability insurance and lawyer–client privilege, and if the tax office refuses, we can take it to appeal, something only a lawyer can do.

I'm self-employed (autónomo). Can I still qualify?+

The classic autónomo (self-employed activity in Spain) is generally outside the regime. But many owners get in another way: by moving as the director of a company, or with an innovative venture backed by an ENISA report. Our checker points you to the right route, and a lawyer confirms it.

Do I need the digital nomad visa (DNV)?+

Not necessarily. The DNV is one route, but recent binding tax doctrine (DGT, December 2025) confirms it isn't mandatory: working remotely for a foreign employer can qualify on its own. EU nationals need no migration permit; non-EU nationals need a valid residence status, and the DNV is one way to hold it.

I'm a US citizen. Will Beckham actually save me money?+

It depends, and we'll tell you straight. As a US citizen you keep filing with the IRS wherever you live. Because the flat 24% is low, it can leave US tax still to pay, so Beckham is a clear win mainly at high salaries with little passive income. We model your combined US and Spain position before you commit.

Do I pay Spanish tax on the home I live in?+

This is genuinely unsettled. The tax office and its tribunal (TEAC) say Beckham taxpayers must pay a small “imputed income” on their home; the Madrid High Court says they shouldn't and has ordered refunds; the Supreme Court hasn't ruled and the European Commission is challenging Spain. By default we take the safe route, and if you prefer, a lawyer can appeal. We keep you posted as it evolves.

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