Spain taxes remote workers at 24% under the Beckham Law regime

What the Beckham Law actually does

Spain's special expat tax regime, known as the Beckham Law, taxes qualifying new tax residents at a flat 24% on Spanish employment income up to €600,000 ($648,000) per year. Income above that threshold is taxed at 47%. Most foreign-source income, including foreign rental income, dividends, interest and capital gains, sits outside Spanish tax while the regime applies.

The benefit runs for the tax year of arrival plus the following five years, capping out at six tax years total. Someone who becomes tax resident in December 2024 stays covered through 2029. The legal basis is article 93 of Spain's Personal Income Tax Law (Ley 35/2006) and treatment mirrors non-resident status even though the taxpayer is formally resident.

Who can use it

Recent amendments expanded the regime beyond classic salaried hires. Teleworkers and international remote workers, including many on Spain's digital nomad visa, now qualify. So do certain entrepreneurs, startup founders, company directors under shareholding limits and some family members joining the main applicant's household.

Applicants must not have been Spanish tax resident in the five years before relocation, down from 10 under the prior rules. At least 85% of work must be performed from Spain. Short-term tourists, Schengen visitors and long-stay travelers who never cross the 183-day residency line can't apply. Classic self-employed freelancers outside the named categories often fall outside the regime.

Filing and forms

The opt-in window is tight: applicants have six months from the start of the qualifying Spanish work relationship to file Modelo 149 with the Agencia Tributaria. Missing that window forfeits the regime for the entire stay.

The practical sequence runs:

• Obtain an NIE and register with Spanish Social Security
• File Modelo 030 to register in the tax census
• Submit Modelo 149 with passport, NIE, Social Security number and employment or telework documentation
• File the annual return on Modelo 151 during the standard April-June window

A remote employee earning €120,000 ($129,600) from a Spanish-taxed job and €40,000 ($43,200) in foreign dividends pays 24% on the salary and nothing in Spain on the dividends, assuming no special exceptions apply.

Read our full Spain guide for the complete picture on residency, taxes and visa updates.