Beckham Law in Spain 2026
24% Flat tax regime up to EUR 600,000 for foreign workers
The Beckham Law in Spain is a special tax regime under Article 93 of the Spanish Personal Income Tax Law that allows qualifying foreign professionals, executives, entrepreneurs, investors and digital nomads who move to Spain to be taxed under non-resident income tax rules for six fiscal years. In practice, employment income up to EUR 600,000 is taxed at 24%, with the excess taxed at 47%. The application is filed with the Spanish Tax Agency through 149 form, generally within six months from the start of the qualifying activity in Spain.
At Pellicer&Heredia, our team of expert tax lawyers specializes in guiding clients through the Beckham Law application process. We help you determine eligibility, manage all documentation and forms, and ensure full compliance with Spanish tax law.
Reviewed by Ignacio Pellicer Molla, Immigration and International Tax Lawyer at Pellicer & Heredia Abogados
- Bar Association no. 5918
- Languages: English, Spanish and Italian
- Last updated: Jun 2026
Enjoy one of the most advantageous tax regimes for foreign professionals
We help you assess your eligibility, prepare all the necessary documentation and ensure full compliance with Spanish tax regulations.
Key facts about Beckham Law in Spain
Before deciding whether this regime is suitable, it is important to understand the core figures, forms and deadlines. These are the facts most clients need to check at the start of the relocation process.
Legal basis
Article 93 of Spanish Personal Income Tax Law
Main tax advantage
24% flat rate on Spanish employment income up to EUR 600,000
Rate above EUR 600,000
47% on the excess
Duration
Tax year of arrival plus the following five tax years
Application form
149 form
Annual tax return
151 form
Application deadline
Generally six months from the start date of the qualifying activity in Spain
Digital Nomad Visa compatibility
Yes, for qualifying international teleworkers
Foreign-source passive income
Generally not taxed in Spain under the regime, subject to case-by-case review
Wealth tax scope
Generally limited to Spanish-located assets for beneficiaries of the regime
720 form
Generally not required for the main beneficiary under Article 93, although family members may need separate advice
Who has to pay Wealth Tax in Spain?
Moving to Spain can create an immediate change in tax residence. Without planning, a high-income professional may become subject to Spain’s ordinary progressive income tax rates and to reporting rules on worldwide assets. The Beckham Law offers an alternative route for qualifying individuals who become Spanish tax residents because of a professional relocation.
Under this special regime, the individual remains an IRPF taxpayer but calculates the tax due under rules similar to those applied to non-residents, with specific conditions and exceptions. This can create a clear tax advantage for executives, remote employees, founders and internationally mobile professionals whose income would otherwise fall into the highest progressive brackets.
The regime is especially relevant when a relocation has several moving parts: employment contracts, Digital Nomad Visa applications, foreign equity compensation, tax residence certificates, social security coverage and family members moving to Spain at the same time. A correct assessment before arrival is usually the safest way to avoid missing the deadline or choosing the wrong structure.
Who can apply for the Beckham Law in 2026?
Foreign employees hired by a Spanish company
A foreign professional hired by a Spanish employer may qualify when the move to Spain is linked to the new employment relationship and the remaining legal requirements are met. The employment contract, Spanish registration date and start date of work are key documents for the 149 application.
Employees transferred to Spain by an international employer
An internal company transfer can also be a qualifying reason when the foreign employer sends the employee to Spain and the documentation clearly explains the assignment. In these cases, it is important to align the assignment letter, payroll position, social security documentation and Spanish tax registration.
Digital nomads and international teleworkers
Since the reform linked to Spain's startup and international teleworking framework, certain remote workers who move to Spain and work for foreign companies may be able to combine the Digital Nomad Visa with the Beckham Law. This is one of the most important planning opportunities for US, Canadian and European tech professionals relocating to Spain.
Company directors and entrepreneurs
Company directors, entrepreneurs and investors may also be eligible in specific circumstances, although the analysis is more technical. The ownership structure, type of company, activity, remuneration and relationship with Spain must be reviewed carefully before filing 149 form.
Family members who move with the main applicant
The spouse and children of the main applicant may be able to opt for the regime if they move to Spain with the main taxpayer, or within the legally permitted period, and meet the required conditions. Family eligibility must be assessed separately, because each taxpayer communicates the option individually.
Beckham Law and the Digital Nomad Visa
For many non-EU professionals, the Digital Nomad Visa solves the immigration side of the move while the Beckham Law solves the tax planning side. When both are available, the combination can be extremely efficient: the visa authorises residence and remote work in Spain, while the special tax regime may reduce the Spanish tax cost of employment income.
The key point is timing. The visa application, the start of the activity in Spain, the social security or foreign coverage documentation and the 149 form deadline must be coordinated. A client who obtains the Digital Nomad Visa but files the Beckham Law application late may lose the tax benefit even if the immigration process was successful.
At Pellicer & Heredia, we recommend assessing the immigration and tax route together before the move. This allows us to identify whether the Digital Nomad Visa, a Spanish employment contract, a secondment letter or another professional route is the strongest basis for the Beckham Law application.
Tax treatment under the Beckham Law
Employment income in Spain
Spanish-source employment income is taxed at a flat rate of 24% up to EUR 600,000. If the annual employment income exceeds that threshold, the excess is taxed at 47%. This offers predictability for executives and senior professionals who would otherwise face progressive income tax rates in Spain.
Foreign-source investment income
Foreign-source passive income, such as dividends, interest or capital gains from assets located outside Spain, is generally outside Spanish taxation under the regime. This point is valuable for international investors, but it must be checked with the applicable facts, source rules, treaties and anti-abuse provisions.
Wealth tax and foreign assets
Beneficiaries of the Beckham Law are generally taxed for the Spanish wealth tax purposes only on assets and rights located in Spain. This can be particularly relevant for clients who keep investment portfolios, retirement accounts or real estate outside Spain. The position should be reviewed alongside the Solidarity Tax and regional wealth tax rules when the client has substantial assets.
720 form and reporting obligations
The main beneficiary of the Article 93 regime is generally not required to file 720 form for foreign assets. However, this conclusion must not be extended automatically to the spouse or children. Family members who become Spanish tax residents but are not covered by the special regime may have their own reporting obligations.
US tax obligations
US citizens and green card holders usually remain subject to US tax filing obligations even after moving to Spain. The Beckham Law does not eliminate US forms such as FBAR or FATCA Form 8938 where they apply. Spanish and US advice should be coordinated before the move, especially when the client has equity compensation, retirement accounts or investment income.
Beckham Law compared with the general Spanish tax regime
This comparison helps identify why the regime can be attractive for high earners and internationally mobile professionals. It should be used as an initial guide, not as a substitute for a personalised tax calculation.
Employment income
24% up to EUR 600,000, then 47%
Progressive rates that may reach approximately 47% depending on region and income
Foreign passive income
Generally not taxed in Spain
Worldwide income taxed in Spain
Foreign assets for wealth tax
Generally limited to Spanish-located assets
Worldwide assets may be within scope
720 form
Generally not required for the main beneficiary
Required if thresholds are met
Duration
Six fiscal years
Indefinite while Spanish tax resident
Application form
149 form
Not applicable
Annual tax return
151 form
Ordinary IRPF return
Digital Nomad Visa
Can be compatible when conditions are met
No special 24% rate
Employment income
24% up to EUR 600,000, then 47%
Progressive rates that may reach approximately 47% depending on region and income
Foreign passive income
Generally not taxed in Spain
Worldwide income taxed in Spain
Foreign assets for wealth tax
Generally limited to Spanish-located assets
Worldwide assets may be within scope
720 form
Generally not required for the main beneficiary
Required if thresholds are met
Duration
Six fiscal years
Indefinite while Spanish tax resident
Application form
149 form
Not applicable
Annual tax return
151 form
Ordinary IRPF return
Digital Nomad Visa
Can be compatible when conditions are met
No special 24% rate
Beckham Law for US executives and tech workers
The Beckham Law is particularly relevant for US professionals moving to Spain with high salaries, bonuses, RSUs, stock options, deferred compensation or foreign investment portfolios. For this profile, the decision is rarely limited to the 24% tax rate. The real question is how the Spanish regime interacts with US reporting, the employment contract, visa status and the timing of equity events.
Salary and bonus planning
RSUs and stock options
401k and IRA accounts
FATCA, FBAR and US filing duties
How to apply for Beckham Law in Spain
The process should be planned before the relocation whenever possible. Filing 149 fomr is only one step; the strongest applications are those where immigration status, professional documentation and tax registration are aligned from the start.
1
Assess eligibility under Article 93 before moving to Spain or immediately after arrival.
Before relocation or first weeks in Spain
2
Confirm the qualifying route: Spanish employment, international transfer, Digital Nomad Visa, director, entrepreneur or another eligible profile.
Before filing
3
Obtain NIE or NIF and ensure the taxpayer is correctly included in the Spanish tax census.
Before 149 form
4
Gather employment, transfer, visa, social security and tax residence documents.
2-4 weeks depending on the country
5
File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.
Before or together with 149 form process
6
File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.
Critical deadline
7
Monitor the AEAT decision and respond to any additional information requests.
Variable
8
File 151 form each year while the special regime applies.
Annual obligation
9
Review changes in job, income, family status or assets to avoid losing the regime or creating reporting issues.
Ongoing
1
Assess eligibility under Article 93 before moving to Spain or immediately after arrival.
Before relocation or first weeks in Spain
2
Confirm the qualifying route: Spanish employment, international transfer, Digital Nomad Visa, director, entrepreneur or another eligible profile.
Before filing
3
Obtain NIE or NIF and ensure the taxpayer is correctly included in the Spanish tax census.
Before 149 form
4
Gather employment, transfer, visa, social security and tax residence documents.
2-4 weeks depending on the country
5
File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.
Before or together with 149 form process
6
File 149 form within the legal deadline, generally six months from the start of the qualifying activity in Spain.
Critical deadline
7
Monitor the AEAT decision and respond to any additional information requests.
Variable
8
File 151 form each year while the special regime applies.
Annual obligation
9
Review changes in job, income, family status or assets to avoid losing the regime or creating reporting issues.
Ongoing
Documents required for 149 form
The exact evidence depends on the qualifying route. The following list should be used as a practical starting point and refined after reviewing the client’s case.
- Copy of passport and NIE or NIF.
- Digital Nomad Visa or international teleworking documentation, where applicable.
- Spanish Social Security registration or documentation supporting the maintenance of foreign social security coverage, where applicable.
- Spanish Social Security registration or documentation supporting the maintenance of foreign social security coverage, where applicable.
- Tax residence history showing that the applicant has not been Spanish tax resident during the previous five tax years.
- Employer certificate confirming role, start date, remuneration and reason for relocation.
- Family documentation if spouse or children also want to opt for the regime.
Common mistakes to avoid
Missing the six-month deadline
The most serious mistake is filing 149 form after the deadline. A late application can mean losing the regime and being taxed under the ordinary Spanish tax system.
Assuming every digital nomad qualifies
Having a Digital Nomad Visa does not automatically guarantee Beckham Law eligibility. The employment relationship, professional activity and supporting documents must still fit the tax requirements.
Ignoring stock options and RSUs
Equity compensation can generate tax consequences at different times. A plan that looks efficient from an immigration perspective may create tax exposure if vesting or exercise dates are not reviewed.
Extending the 720 form exemption to all family members
The main beneficiary of Article 93 may not need 720 form, but family members outside the regime may have their own obligations if they become Spanish tax residents.
Changing jobs without tax review
A job change, contract change or move from employment to self-employment can affect eligibility. Any significant change should be reviewed before it is implemented.
Why choose Pellicer & Heredia for Beckham Law advice?
Pellicer & Heredia is a Spanish law firm, advising international clients who relocate, invest, work or retire in Spain. Our team combines immigration, tax and private client expertise, which is essential when the Beckham Law is part of a wider move involving visas, property, family, investments or business interests.
We help clients understand whether the regime is available, prepare the 149 application, coordinate tax and immigration timing, review foreign income and assets, and maintain compliance through the annual 151 form filing.
- Experience: More than 20 years advising international clients in Spain.
- Location: Office in Alicante, serving clients across Spain and abroad.
- Practice areas: Immigration, international tax, property, wealth planning and inheritance.
- Languages: Spanish, English, French and other working languages.
- Process: Eligibility assessment, 149 form, documentation, 151 form and compliance support.
- Client profile: Executives, digital nomads, entrepreneurs, investors and internationally mobile families.
Frequently Asked Questions
How does Beckham Law work for tech executives moving to Spain in 2026?
The Beckham Law allows qualifying tech executives who move to Spain for professional reasons to be taxed under a special regime for six fiscal years. Employment income up to EUR 600,000 is taxed at 24%, with the excess taxed at 47%. Foreign-source passive income is generally outside Spanish taxation under the regime, but salary, bonuses, RSUs and stock options must be analysed carefully because income connected to work performed in Spain may still be taxable in Spain.
Is Beckham Law better than the general Spanish tax regime?
For many high earners, the Beckham Law is more attractive because employment income up to EUR 600,000 is taxed at 24% instead of progressive rates that may reach much higher levels. It can also reduce Spanish exposure on foreign income and assets. However, the benefit depends on income level, family situation, assets, country of origin and long-term plans.
What happens after the six years of Beckham Law?
After the six fiscal years expire, the taxpayer normally moves into the ordinary Spanish tax resident system if they remain tax resident in Spain. That means worldwide income and assets may become relevant for Spanish tax purposes. Planning should begin before the final year of the regime to review income, wealth tax, investments, retirement accounts and family structures.
Can I apply for Beckham Law if I come to Spain on a Digital Nomad Visa?
Yes, the Beckham Law can be compatible with the Spanish Digital Nomad Visa when the applicant qualifies as an international teleworker and meets the tax requirements of Article 93. The visa alone is not enough. The employment relationship, remote work authorisation, social security position, start date in Spain and 149 form deadline must be coordinated to protect the application.
What is the 149 form and when must I file it?
This is the official communication used to opt into the Beckham Law special tax regime. It is filed with the Spanish Tax Agency and must generally be submitted within six months from the start of the qualifying activity in Spain, such as the start date registered with Spanish Social Security or the date shown in the relevant professional documentation.
What is the 151 for under the Beckham Law?
This is the annual tax return used by taxpayers who are accepted under the special regime for workers, professionals, entrepreneurs and investors displaced to Spain. It replaces the ordinary Spanish resident income tax return for the income covered by the regime and must be filed every year while the Beckham Law applies.
Are my US stock options or RSUs taxed under Beckham Law?
Stock options and RSUs require individual analysis. The tax treatment may depend on when the grant, vesting, exercise and sale occur, and on whether part of the employment activity is performed in Spain. The Beckham Law can reduce taxation for qualifying employment income, but equity compensation should be reviewed before the move to avoid unexpected Spanish or US tax consequences.
H5 What happens to my US 401k and IRA during Beckham Law?
The Beckham Law may limit Spanish taxation in important ways, but US retirement accounts should still be reviewed before the move. Contributions, rollovers, distributions and investment income can have tax implications in both countries. US citizens and green card holders should coordinate Spanish advice with US tax advice before making decisions involving a 401k or IRA.
Do I still need to file FATCA Form 8938 or FBAR in the US while on Beckham Law?
The Beckham Law is a Spanish tax regime and does not remove US filing obligations. US citizens and green card holders may still need to file US tax returns, FBAR and FATCA Form 8938 if the thresholds apply. The Spanish regime may improve the Spanish tax position, but US compliance must be handled separately.
Do Beckham Law beneficiaries have to file 720 form in Spain?
The main beneficiary of the Article 93 Beckham Law regime is generally not required to file 720 form for foreign assets. However, this does not automatically apply to every family member. A spouse or child who is Spanish tax resident but not covered by the special regime may need to file 720 form if the thresholds are met.
Is foreign dividend income taxed in Spain under the Beckham Law?
Foreign-source dividends are generally not taxed in Spain while the taxpayer is covered by the Beckham Law, because the regime normally taxes the individual under non-resident income tax principles. The answer can change if the income is considered Spanish-source, connected to work performed in Spain or affected by specific anti-abuse or treaty rules.
Can I lose my Beckham Law status if I change jobs?
Yes, a job change can affect the regime if the new role no longer meets the qualifying conditions or if the change is not handled correctly. Before changing employer, moving from employment to self-employment, becoming a director or changing the relocation structure, it is advisable to review the tax position with a Spanish tax lawyer.
Can my spouse also benefit from Beckham Law?
A spouse and certain children may be able to apply for the regime if they move to Spain with the main taxpayer, or within the legally permitted period, and meet the applicable conditions. Each person must be assessed individually and must communicate the option separately. The family income and timing rules should be reviewed before filing.
Beckham Law vs Portugal NHR: which is better for a US executive in 2026?
For new relocations in 2026, the comparison is no longer simply Beckham Law versus the old Portugal NHR, because Portugal has changed its international tax incentive framework. A US executive should compare Spain’s six-year Beckham Law, immigration route, cost of living, employer structure, stock compensation and US reporting obligations against the current Portuguese regime available at the time of relocation.
Ask our lawyers to review your Beckham Law eligibility
If you are moving to Spain for work, remote employment, a company transfer or a Digital Nomad Visa, the Beckham Law should be assessed before your tax position is fixed. A late or incomplete application can cost six years of potential tax savings.
Book a consultation with Pellicer & Heredia and our tax lawyers will review your eligibility.