High-earning expats relocating to Madrid can save money on taxes. You can do this by applying for the special tax regime commonly known as the Ley Beckham (Beckham Law). This guide explains the eligibility rules and how to apply.
Status: All rates, thresholds, and residency requirements in this guide are verified against official sources as of July 2026.
What is the Beckham Law
The Beckham Law is a special tax regime that allows foreign workers to be taxed as non-residents for tax purposes. Under this regime, you pay a flat tax rate on your Spanish-sourced employment income.
- Standard tax rate: You pay a flat 24% on all income up to €600,000 per year.
- High-income tax rate: You pay 47% on any income exceeding €600,000.
- Foreign income exemption: You do not pay Spanish tax on any income earned outside Spain, such as foreign rental income or investment dividends. You only pay tax on your Spanish salary.
- Duration: The tax benefits last for the year you relocate plus the following 5 tax years.
Eligibility criteria
You must meet strict requirements to qualify for the regime. The tax agency reviews every application.
- Non-residency rule: You must not have been a tax resident in Spain at any point during the 10 years before your relocation.
- Employment rule: You must move to Spain to start a work contract with a Spanish company, or under a transfer agreement from your employer.
- Digital Nomad exception: You can qualify if you move to Spain on a Digital Nomad Visa to work remotely for foreign companies.
- Director rule: You can qualify if you move to become a director of a Spanish company, provided you do not own more than 25% of the company capital (unless the company is a startup).
How to apply for a digital nomad visa
Document checklist for the application
You must collect specific documents from your employer and the tax agency before submitting your request.
Document checklist
- Your Spanish NIE number
- Your employment contract signed by both parties
- A copy of your Spanish social security registration
- The official employer certificate showing the start date and relocation justification
- Your passport and visa page (or TIE card copy)
- The completed modelo 149 (Form 149) application form
Understanding NIE, NIF, and CIF
Step-by-step application process
You must submit your application within 6 months of starting your employment contract in Spain. If you miss this deadline, you will lose the right to use the regime.
Steps to apply
- Obtain your NIE and register with the Spanish Social Security system. Your employer must activate your work contract.
- Request the official employer certificate from your human resources department. Ensure it explicitly states that your relocation to Spain is due to the job offer.
- Access the Spanish tax agency website (Agencia Tributaria) using your digital certificate.
- Locate the section for “Modelo 149” and select the electronic filing option.
- Fill out the application form with your personal details and tax residency history.
- Upload all supporting documents from the checklist as PDF files.
- Submit the application and download the receipt.
- The tax agency has up to 10 business days to request additional documents. They will send their final approval or rejection letter to your registered fiscal address within 1 to 2 months.
Questions and answers
Can freelancers apply for the Beckham Law?
No. Self-employed individuals (autónomos) cannot use the Beckham Law. The regime is strictly limited to employees, directors, and approved digital nomads.
Can my spouse get the tax benefit?
Yes. Under recent updates to the law, your spouse and children under 25 years old can also apply for the same flat 24% tax rate, provided they relocate with you and meet specific income limits.
Do I need to file a tax return under the Beckham Law?
Yes. You must file a special annual tax return using modelo 151 instead of the standard Modelo 100. This return is filed every year between April and June.
What happens if I lose my job?
You lose the benefit. The tax benefits are linked to your employment. If you lose your job, you have 1 month to find a new eligible job and notify the tax agency. If you do not, you will revert to the standard progressive tax rates.
Sources
- Beckham Law Regime — Agencia Tributaria (AEAT) — AEAT guide to the special regime for posted workers
- Modelo 149 — Application form — AEAT Modelo 149 help page
- Modelo 151 — Annual tax return for Beckham Law — AEAT Modelo 151 help page
- Startup Law (Ley 28/2022) — Official State Gazette (BOE) — Official BOE publication enabling the Digital Nomad extension of the Beckham Law
