Can digital nomads in Spain use the Beckham law special tax regime?

Checked on 2026-10-25

Yes, for employees. Spain's income tax law says employees holding the international telework visa meet the move condition of the special regime. If you were not tax resident in Spain in the previous five years, you can opt in within six months of starting work and pay 24% on employment income up to €600,000.

Key facts

What	The law says	Source
Telework visa holders	Employees (trabajadores por cuenta ajena) with the international telework visa meet the condition of moving to Spain	Ley 35/2006, art. 93.1.b.1º
Prior residence	Not resident in Spain in the 5 tax periods before the move	Ley 35/2006, art. 93.1.a
How long	The tax year of the move and the 5 following tax years	Ley 35/2006, art. 93.1
Tax rate on general income	24% up to €600,000; 47% above	Ley 35/2006, art. 93.2.e.1º
What is taxed	Income obtained in Spain; all employment income during the regime counts as obtained in Spain	Ley 35/2006, art. 93.2.b–c
Permanent establishment	You must not earn income through a permanent establishment in Spain	Ley 35/2006, art. 93.1.c
Deadline to opt in	6 months from the start date of your activity in your Spanish social security registration (or the document that keeps your home-country social security)	RD 439/2007, art. 116.1.a
How to opt in	A communication to the tax agency on the official form	RD 439/2007, arts. 116.2, 119.1
Wealth tax	You pay wealth tax only on a real basis (assets in Spain)	Ley 35/2006, art. 93.1

What the law says about teleworkers

The special regime (art. 93 of the income tax law, often called the “Beckham law”) lets people who become tax resident in Spain because they moved here pay tax under the non-resident income tax rules. One way to meet the move condition is an employment contract. The law adds that this is met when the work is done remotely using only computer and telecommunication means, and, in particular, for employees (trabajadores por cuenta ajena) who hold the international telework visa under Ley 14/2013 (art. 93.1.b.1º).

The same sentence names employees. It does not mention self-employed teleworkers.

The conditions

You must not have been resident in Spain in the five tax periods before the year you move (art. 93.1.a), and you must not earn income through a permanent establishment in Spain (art. 93.1.c). The regime covers the tax year in which you change residence and the five following years (art. 93.1).

The rates

Under the regime, general income is taxed at 24% up to €600,000 and 47% above that; savings income has its own scale starting at 19% (art. 93.2.e). All employment income during the regime counts as obtained in Spain, and income is added up per calendar year without offsetting (art. 93.2.b–c).

How and when to opt in

You opt in with an individual communication to the tax agency on the official form, within six months of the start date of your activity shown in your Spanish social security registration, or in the document that lets you stay in your home country’s social security (Reglamento IRPF, arts. 116.1.a, 119.1). You can renounce the regime in November or December, before the year the renunciation should take effect (art. 117.1).

Social security: consular guidance asks digital nomad visa applicants to commit to Spanish social security obligations before starting work (see “Do I have to pay Spanish social security on a digital nomad visa?”).

Sources

Change history

2026-10-25: Page created

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