The Beckham Law: your questions, answered
The impatriate regime in plain English: the rate, who qualifies, the deadline, and the catches. Checked by a registered tax advisor.
What is the Beckham Law?
It's Spain's impatriate regime (art. 93 LIRPF). People who move to Spain for work can be taxed like a non-resident (on a flat rate, on a narrower base) instead of the ordinary progressive scale, for up to six years.
How much tax do I pay?
Employment income is taxed at a flat 24% up to €600,000 (47% on the excess). Spanish-source savings follow a 19–30% scale. These are orientation figures, reviewed and signed by a registered tax advisor (AEDAF) before anything is filed.
Who qualifies?
People who become Spanish tax-resident because of work (an employment contract, a director appointment, a digital-nomad visa, or certain entrepreneur and highly-qualified-professional routes) and who have not been Spanish tax-resident in the previous five years.
What's the 6-month deadline?
You must file Modelo 149 within six months of registering with Spanish Social Security, not from your arrival. The window cannot be extended: miss it and you lose the regime for that move.
How long does it last?
The year you arrive plus the following five: six tax years in total.
Can digital nomads use it?
Yes. Remote workers and digital-nomad-visa holders are one of the main routes in. The exact path depends on your contract and employer, so it's worth a quick check.
Is my foreign income taxed in Spain?
Under the regime you're taxed on Spanish-source income plus your worldwide employment income. Foreign passive income, such as foreign dividends or rent, is not taxed in Spain while you're in the regime.
Do I still file Modelo 720?
No. Impatriates under the regime are exempt from the Modelo 720 overseas-asset declaration.
Is it always worth it?
Not always. Below roughly €55,000 the ordinary system often wins, because you'd keep the allowances Beckham gives up. The higher your salary, the more it saves. Check your case in the savings calculator.
Which forms are involved?
Modelo 149 to opt into the regime (within the 6-month window), and Modelo 151 as the annual income-tax return for as long as you're in the regime.
What if I lived in Spain before?
You must not have been a Spanish tax resident in the five years before your move (reduced from ten by Law 28/2022). If you were, it's worth reviewing the detail: it isn't always an automatic no.
Who signs my filing?
Your case is led by Daniel Bertomeu, a registered tax advisor (AEDAF), and reviewed and signed by Juan Bertomeu, a bar-admitted lawyer (ICALI nº 4643). All backed by Expat Abogados, not an anonymous platform.
Orientation answers (fiscal year 2025/2026). Your case is reviewed and signed by a bar-admitted lawyer (ICALI nº 4643) and led on the tax side by a registered tax advisor (AEDAF).