The Beckham Law in Spain
Pay a flat rate of 24% for six years if you move to Spain.
We check whether you meet the requirements, file your application on time and handle your annual returns under the regime. Tax advisers in Marbella and Madrid.
Tax consultation €100 · Español · English
Tell us about your situation
Beckham Law tax advisers in Spain
The Beckham Law, or special regime for workers posted to Spain (impatriate regime), allows people who move to Spain for work to be taxed as non-residents for six tax years: a flat rate of 24% on employment income up to €600,000 and 47% on anything above that, instead of the standard Spanish income tax (IRPF) scale. Bocanegra Lawyers advises people relocating to Spain: we check whether you meet the requirements, file the application with the Spanish Tax Agency and handle your annual returns under the regime.
The department is led by Amalia Gracia Álvarez-Ossorio, a lawyer and tax adviser who was previously a Senior Manager at EY and KPMG. For your visa and residency, we work with our immigration department; for your home, with our property lawyers.
6
tax years under the special regime
24 %
flat rate on employment income up to €600,000
100 €
tax consultation (30 min)
44
years advising international clients
Bocanegra Lawyers in the media
Some of our media appearances on tax and investment: ABC, foreign investment and taxation in Spain · Spanish-Russian Forum, investment and business relations.
Beckham Law
How we handle your Beckham Law application
Choose your situation. The deadline to apply is short, so if you are already working in Spain, book a consultation as soon as possible.
What the Beckham Law is and how much you save
It is the special regime under Article 93 of the Spanish Income Tax Act (Ley del IRPF) for workers relocating to Spain. For six tax years (the year you arrive and the following five) you are taxed as a non-resident: a flat 24% on your employment income up to €600,000 and 47% on anything above that, instead of the progressive IRPF scale.
- Six tax years: the year you arrive and the following five
- 24% on employment income up to €600,000 and 47% above that
- Income earned outside Spain is generally not taxed here
- Wealth and investment income are taxed under their own rules
The rates and the income included depend on each case: we calculate them in the preliminary assessment.
Preliminary assessment: is it right for you?
It does not always pay off. Before you move, we compare how much you would pay under the Beckham Law and under standard IRPF, based on your salary, your investment income and your assets.
- Tax simulation with and without the regime
- Check of the requirements and your residence history
- Impact on your investment income, investments and assets
- Double taxation treaties with your home country
Requirements: who can apply
The basic requirement is that you have not been tax resident in Spain in the five tax years before your move. In addition, the move must be for a specific reason, and you cannot earn income through a permanent establishment in Spain, with exceptions for entrepreneurs.
- Not having been resident in Spain in the previous five years
- An employment contract, a posting by your employer, or appointment as a company director
- Entrepreneurs and highly qualified professionals linked to start-ups
- Remote workers with a Digital Nomad Visa
Professional sportspeople are excluded. Each case is checked in the preliminary assessment.
Remote workers and digital nomads
Since 2023 you can apply if you work remotely for a foreign company with an international remote work visa (Digital Nomad Visa). We coordinate the visa application and the tax regime so that you do not miss the deadline.
- Digital Nomad Visa and residency
- Registration with Social Security and Hacienda
- Beckham Law application filed on time
- Already working remotely from Spain? We review your case
Visa procedures are handled by our immigration department.
Entrepreneurs and start-up founders
For people moving to Spain to set up an innovative company or to work for a start-up. The law covers entrepreneurs whose activity is recognised by the competent body (ENISA) and highly qualified professionals providing services to start-ups.
- Recognition of your entrepreneurial activity
- Company incorporation and appointment as director
- Coordination with your residence permit
- Treatment of company income and your salary
Executives and posted workers
For professionals hired by a Spanish company or posted by their multinational to a subsidiary or branch in Spain. This is the original Beckham Law case.
- Workers with an employment contract in Spain
- Postings within a group of companies
- Company directors, with shareholding limits in some cases
- Coordination with the employer and payroll
Application: Modelo 149 and deadlines
The regime is not automatic: you must notify the Spanish Tax Agency using Modelo 149 (Form 149) within six months of starting work in Spain (registration with Social Security or taking up the post). If the deadline passes, the option is lost.
- Preparation and filing of Modelo 149
- Documents: employment contract or posting letter, NIE and Social Security registration
- Certification from the employer or of the activity
- Monitoring of the six-month deadline
When the deadline starts depends on each situation. We review it with you at the outset.
Annual return and leaving the regime
Once granted, each year you file a specific return under the regime (Modelo 151), separate from the standard resident income tax return. We prepare it for you, coordinate with payroll and let you know what changes if the regime ends or you no longer meet the requirements.
- Annual return under the regime (Modelo 151)
- Coordination with your employer’s withholding tax
- End of the regime and transition to standard IRPF
- Declaration of assets and related obligations
If you have accounts or property abroad, or receive a letter from Hacienda, our tax advisers and tax lawyers will deal with it.
Who we advise on the Beckham Law
Professionals hired in Spain
With an employment contract with a Spanish company.
Posted executives
Sent by their multinational to a subsidiary or branch in Spain.
Remote workers and digital nomads
With an international remote work visa.
Entrepreneurs and founders
Setting up an innovative company in Spain.
Start-up professionals
Highly qualified, working for start-up companies.
Company directors
Meeting the shareholding conditions required by law.
People who have not moved yet
Who want to know whether it pays off before relocating.
People who have just arrived
Within the six-month window to apply.
How much a Beckham Law application costs
Your initial consultation is with a lawyer and tax adviser, at our office or online. We review your case, tell you whether you meet the requirements and what your deadline is, and give you a fixed written quote for the assessment and the application.
Tax consultation
€10030 min
- With a lawyer and tax adviser
- At our office or online
- Requirements, deadline and estimated savings
Assessment and application
Fixedquote
- Preliminary assessment with tax simulation
- Application (Modelo 149) and annual returns
- Written quote before we start
The quote depends on your situation (employee, remote worker, entrepreneur) and on whether you also need a visa. It is agreed in writing before we start.
Why apply for the Beckham Law with Bocanegra Lawyers
Tax advisers for people relocating to Spain
Lawyers and tax advisers in the same team
We calculate, apply and, if needed, defend your regime before Hacienda.
Big-firm experience
The head of the department was a Senior Manager at EY and KPMG before joining the firm.
44 years with international clients
We know the tax treaties and the real problems of having income in two countries.
Six-month deadline under control
We record your start date and file Modelo 149 on time.
Visa, home and taxes, all coordinated
Immigration, property and tax in one firm.
Fixed price in writing
You know the cost before we start.
Moving to Spain?
Book your tax consultation at our office or online, or message us on WhatsApp and we will reply within 24 working hours.
Your Beckham Law advisers
Our tax department is led by a lawyer and tax adviser with experience at the big firms.
Lawyer and tax adviser
Amalia Gracia Álvarez-Ossorio
- LL.M. from McGeorge School of Law and law degree from ICADE
- Former Senior Manager at EY and KPMG in Madrid
- Heads the firm's tax department
Tax and accounting department
The team that prepares your returns day to day.
Ana Cano Guerrero
Tax and accounting
Irene Garrido Mellado
Tax and accounting
Antonio Herrera Chaves
Tax and accounting
How we handle your Beckham Law application
From assessment to annual return, in four steps.
Initial consultation
We review your situation: where you are coming from, how you work in Spain and what your start date is. Bring your employment contract or posting letter if you already have it.
Assessment and quote
We check the requirements, simulate your taxes with and without the regime and give you a written quote.
Application
We prepare the documents and file Modelo 149 within the deadline.
Annual return
Each year we prepare your return under the regime and keep you informed of deadlines and any changes.
Beckham Law changes and key facts
Since 2023
Beckham Law extended
The Start-ups Act (Ley 28/2022) extended the regime to remote workers with a Digital Nomad Visa, entrepreneurs, start-up professionals and company directors.
Since 2023
Five years without residence
The prior period without tax residence in Spain was reduced from ten to five years, so many people who did not qualify before can now apply.
Two rates
24 % y 47 %
24% applies to employment income up to €600,000 and 47% to anything above that. Investment income and capital gains have their own rates.
Six months
Modelo 149 deadline
You must notify the Spanish Tax Agency of your choice within six months of starting work in Spain. After that deadline, the option is lost.
Client reviews of our tax advisory service
Beckham Law: frequently asked questions
What is the Beckham Law?
It is the special regime for workers relocating to Spain (Article 93 of the Spanish Income Tax Act). For six tax years you are taxed as a non-resident: a flat 24% on employment income up to €600,000 and 47% on anything above that.
Who can apply for the Beckham Law?
Anyone who has not been tax resident in Spain in the previous five tax years and moves for work: a contract with a Spanish company, a posting by their employer, a company director, an entrepreneur, a highly qualified start-up professional or a remote worker with a Digital Nomad Visa.
How long does the regime last?
Six tax years: the year you arrive and the following five. After that, you are taxed as a resident under standard IRPF.
How do you apply?
With Modelo 149, filed with the Spanish Tax Agency within six months of starting work in Spain. The deadline is strict: if you miss it, the option is lost.
What is Modelo 151?
It is the annual return for people taxed under the Beckham Law, separate from the standard resident income tax return. It is filed every year during the tax return period.
Is income I earn outside Spain taxed?
In general, foreign-source income is not taxed in Spain under the regime, but there are exceptions and different rules for investment income and capital gains. We check this in the preliminary assessment.
Does it apply to digital nomads?
Yes, since 2023, if you work remotely for a foreign company with an international remote work visa and meet the other requirements. We coordinate the visa with our immigration department.
Does it always pay off?
No. It depends on your salary, your investment income and your assets. That is why we first carry out an assessment comparing how much you would pay with and without the regime.
How much does a Beckham Law application cost?
A tax consultation costs €100 (30 minutes). The preliminary assessment, the application and the annual returns are quoted in writing before we start.
Can we apply if we already live in Spain?
Only if you have not been tax resident in the previous five tax years and you are within six months of starting work. If that window has passed, we look at the alternatives.
Beckham Law advisers: where to find us
If you are moving to Spain, you can meet us in Marbella or Madrid, or have your initial consultation by video call before you arrive.
We are open Monday to Thursday, 9:00–18:00, and on Fridays, 9:00–15:00.
Content reviewed and verified by
Amalia Gracia Álvarez-Ossorio
Lawyer and tax adviser at Bocanegra Lawyers. LL.M. from McGeorge School of Law and law degree from ICADE; before joining the firm she was a Senior Manager at EY and KPMG. She has reviewed the tax information on this page: requirements, deadlines, rates and prices.
Last reviewed: October 2026