Who can use Spain's special tax regime for people moving to Spain (the 'Beckham law'), and what are the rates?

Checked on 2026-10-25

You can opt if you become tax resident in Spain after moving for a job (including remote work), to become a company director, or for a qualifying entrepreneurial or highly qualified activity, and were not resident in the previous five years. Non-savings income obtained in Spain is taxed at 24% up to €600,000, for six tax years.

Key facts

What	The law says	Source
Who can opt	People who become tax resident in Spain as a result of moving to Spain	Ley 35/2006, art. 93.1; RD 439/2007, art. 113.1
Earlier residence	Not resident in Spain during the five tax periods before the year of the move	Ley 35/2006, art. 93.1.a
Reason for the move (in the first year of the regime or the year before)	An employment contract; becoming a company director; an entrepreneurial activity; or work as a highly qualified professional for start-ups, or training, research, development and innovation activities paid more than 40% of your work and business income	Ley 35/2006, art. 93.1.b
Permanent establishment	No income through a permanent establishment in Spain, except on the entrepreneurial and highly qualified routes	Ley 35/2006, art. 93.1.c
How long	The year you become resident plus the five following tax periods	Ley 35/2006, art. 93.1; RD 439/2007, art. 115
First year	The first calendar year after the move in which you spend more than 183 days in Spain	RD 439/2007, art. 115
What is taxed	Income obtained in Spain during the calendar year; all employment income and entrepreneurial income during the regime counts as obtained in Spain	Ley 35/2006, art. 93.2.b–c
Rate on income other than savings-type income	24% up to €600,000; 47% above €600,000	Ley 35/2006, art. 93.2.e.1º
Rate on savings-type income (art. 25.1.f of the non-resident income tax law)	19% up to €6,000; 21% from €6,000 to €50,000; 23% from €50,000 to €200,000; 27% from €200,000 to €300,000; 30% above €300,000 (scale in force from 1 January 2025)	Ley 35/2006, art. 93.2.e.2º
Withholding on salary	24%; 47% on the part above €600,000 from one payer in a calendar year	Ley 35/2006, art. 93.2.f; RD 439/2007, art. 114.3
Wealth tax	Subject to wealth tax by real (limited) obligation	Ley 35/2006, art. 93.1

Which moves count as “for a job”

The law accepts more than a contract with a Spanish employer. The employment condition is met when:

you start an employment relationship with an employer in Spain;
your employer sends you to Spain and gives you a letter of assignment; or
you work remotely, without your employer ordering the move, using exclusively computer, telematic and telecommunication means. The law names holders of the international telework visa (Ley 14/2013) as meeting this condition.

Professional athletes under Real Decreto 1006/1985 are excluded from the employment route.

Directors, entrepreneurs and highly qualified professionals

Company directors: becoming a director of a company qualifies. If the company is a holding company (entidad patrimonial), your stake must not make it a related entity under art. 18 of the corporate tax law.
Entrepreneurs: the activity must be classed as entrepreneurial under art. 70 of Ley 14/2013. The regulation says this needs a favourable report from ENISA and the residence authorisation for business activity (Ley 14/2013, art. 69) before the move; EU citizens and others with EU free-movement rights need the ENISA report before the move (RD 439/2007, art. 113.2).
Highly qualified professionals: providing services to start-ups (Ley 28/2022), or doing training, research, development and innovation activities, with that pay above 40% of your total business, professional and employment income.

How the tax is worked out

The law says your income tax is calculated with the rules of the non-resident income tax for income obtained without a permanent establishment, with special rules. Income obtained in Spain during the year is added up without offsetting one item against another. All your employment income during the regime is treated as obtained in Spain.

Your family

Your spouse and your children under 25 (any age with a disability), or the children’s other parent if you are not married, can also opt. They must move with you or later, before the end of your first tax period under the regime; become tax resident in Spain; meet the five-year and permanent-establishment conditions; and the sum of their taxable bases must be lower than yours in each year (Ley 35/2006, art. 93.3).

How and by when to apply: the option is made with Modelo 149 within six months of starting your activity. See the page on the application deadline.

Sources

Change history

2026-10-25: Page created

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