Special regime for new arrivals (Beckham law)

It is for anyone thinking about, planning or carrying out a move to Spain. By the end you will know whether you qualify, how to opt in on time, and whether it beats ordinary taxation for you.

Start with "Are you eligible for the Beckham special regime?". It sets out the conditions you need to meet before anything else matters.

From there, the other pages cover how your type of work affects eligibility, the deadline and how to apply, how income is taxed, the effect of a large foreign investment portfolio, whether your spouse and children can join, and how long the regime lasts and what ends it.

This topic does not cover wealth tax, ordinary tax scales or reporting of foreign assets.

Key rules

• Employment tax rate: Employment income earned in Spain is taxed at a flat 24% up to 600,000 EUR and 47% above that.
• Director shareholding: Directors generally must not hold 25% or more of the company at the time of the move.
• Prior non-residence: You must not have been a Spanish tax resident in the five tax years before the year you arrive.
• Election deadline: You must opt in within six months of starting the activity, counted from Social Security registration or, if none, the start of the work.
• Duration: The regime applies in the year you become a Spanish tax resident plus the five following years, six tax years in total.
• Qualifying reason: Your move must be caused by a listed reason, such as a job, a posting, a director role, a startup activity or qualifying remote work.

Special regime for new arrivals (Beckham law): the whole process, step by step

• Check you meet the conditions, starting with the five tax years of non-residence (read: Are you eligible for the Beckham special regime?): Before you move or sign anything

• Confirm your work type qualifies (read: Employee, director, entrepreneur or remote worker and who can enter): Before you start the activity

• Opt in to the regime with the Agencia Tributaria, Spain's tax agency (read: The Beckham election deadline and how to apply): Within six months of starting the activity, counted from Social Security registration or, if none, the start of the work

• Add your spouse or children with a separate Modelo 149 for each person (read: Can your spouse and children join the Beckham regime?): In general within six months of the start of your work or Social Security registration, or of the family member's arrival if that is later

• File your annual return each year and understand how income is taxed (read: How income is taxed under the Beckham regime): Each year of the regime, by the voluntary return deadline

• If you want to renounce, file Modelo 149 electronically (read: How long the Beckham regime lasts and what ends it): During the withholding or payment period of the first year, and in practice before 30 June of the following year

• If you lose the regime, tell the tax agency with Modelo 149; you are then taxed under ordinary rules: Within 1 month of the loss

Documents you may need

Identity and residence

• NIE or tax number — The Beckham election deadline and how to apply

Income and work

• Your new employment contract — The Beckham election deadline and how to apply, How long the Beckham regime lasts and what ends it

Other documents

• Evidence of your move to Spain — The Beckham election deadline and how to apply
• Marriage certificate — Can your spouse and children join the Beckham regime?
• Birth certificate for each child — Can your spouse and children join the Beckham regime?
• Proof that — Can your spouse and children join the Beckham regime?
• Proof of the date each family member moved to Spain — Can your spouse and children join the Beckham regime?
• Modelo 149 — How long the Beckham regime lasts and what ends it
• Entrepreneurs and highly qualified professionals — The Beckham election deadline and how to apply
• Startup-law route applicants — The Beckham election deadline and how to apply

Special regime for new arrivals (Beckham law): questions that cross several articles

Does my type of work change who can enter the Beckham regime?

Yes, you must move to Spain because of a qualifying reason, such as an employment contract, a posting, becoming a company director, entrepreneurial activity, startup professional services or remote work with a Spanish work visa. Directors generally must not hold 25% or more of the company. Read "Employee, director, entrepreneur or remote worker and who can enter", then "Are you eligible for the Beckham special regime?".

Is my foreign income taxed in Spain under the Beckham regime?

Foreign-source income is generally not taxed in Spain under the regime, because you are taxed like a non-resident on Spanish-source income only. Work physically done in Spain and income from a Spanish permanent establishment are the main exceptions. Read "How income is taxed under the Beckham regime" and "The Beckham regime with a large foreign investment portfolio".

How are Spanish dividends, interest and rental income taxed under the regime?

Spanish dividends, interest and capital gains follow a savings scale, which in 2025 ran from 19% up to 28%. See The Beckham regime with a large foreign investment portfolio.

Who is excluded from the Beckham regime even if I have a job in Spain?

You are excluded if you were a Spanish tax resident in any of the five tax years before arriving, if your move is not caused by a qualifying reason, or if your income comes through a Spanish permanent establishment. Read "Are you eligible for the Beckham special regime?" and "Employee, director, entrepreneur or remote worker and who can enter".

Has the Beckham regime changed or been repealed recently?

No repeal is confirmed, and the main change in force is the 2023 reform, which cut the non-residence requirement to five tax years and widened the work types that qualify. Proposals to restrict the regime have been discussed, so check the current position before you commit. Read "Are you eligible for the Beckham special regime?" and "How long the Beckham regime lasts and what ends it".