SPAIN’S INBOUND TAX REGIME · ARTICLE 93 PIT LAW
Beckham Law lawyers in Spain.
If you relocate to Spain, you may pay a flat 24% on employment income up to €600,000 in your year of arrival and the following five years. We check your eligibility, file the election on time and support you every year.
Article 93 of Law 35/2006 (PIT) and Article 116 of the PIT Regulation, current text.
CALCULATOR
How much could you save
with the Beckham Law?
Compare standard income tax with the special regime’s 24% for your salary. It is an estimate: your actual result depends on your case.
WHO CAN APPLY
The reason for your move
determines access.
The law requires your move to be caused by one of these circumstances, in the first year of the regime or the year before.
Employment contract
A new employment relationship with an employer in Spain, or an assignment ordered by your employer with an assignment letter. Professional athletes are excluded.
International remote work
Salaried work performed remotely using only digital means. Holding Spain’s international remote work visa satisfies this condition.
Company director
Becoming a company director. If the company is a holding (asset-management) entity, you cannot hold a stake that makes you a related party.
Entrepreneur
An economic activity in Spain qualified as entrepreneurial under the procedure in Article 70 of Law 14/2013.
Highly qualified professional
Services to start-ups, or training, research, development and innovation activities, representing over 40% of your income.
Your family
Your spouse and children under 25 (or any age with a disability) may also opt in, if they qualify and their combined taxable base is lower than yours.
HOW YOU ARE TAXED
Still a resident.
Taxed like a non-resident.
You remain a Spanish income taxpayer, but your tax is calculated under the non-resident income tax rules, with specific adjustments.
- Employment income: 24% up to €600,000 and 47% above.
- Dividends, interest and capital gains: a scale from 19% to 30%.
- All your employment income is treated as Spanish-source; other income is taxed when obtained in Spain.
- Income items are taxed separately, without offsetting.
- Payroll withholding at 24%.
WEALTH AND FAMILY
A decision that goes
beyond your salary.
Qualifying does not always make the regime your best option. We compare it with your full situation before recommending anything.
- Wealth tax only on assets located in Spain (limited liability).
- Your family has its own 6-month deadline from entering Spain, or yours if later.
- Income from several countries, property and company stakes can change the comparison.
- We also review residence permits: the visa and the tax regime are separate matters.
What exactly is the Beckham Law
It is the special regime in Article 93 of Spain’s Personal Income Tax Law. You remain a Spanish tax resident but your tax is calculated under non-resident rules, with a flat 24% on employment income up to €600,000. It took its nickname from footballer David Beckham; professional athletes are now expressly excluded.
Since 1 January 2023, start-up Law 28/2022 widened the regime: you only need to have been non-resident for the previous five years (it used to be ten), and it now covers remote workers, entrepreneurs, highly qualified professionals and the main taxpayer’s family.
Which income is taxed and which is not
All your salary for the period is treated as Spanish-source, even if you do part of the work abroad. For other income, only Spanish-source items are taxed: for example, rent from a flat in Spain, dividends from a Spanish company or the sale of property located here.
Foreign-source income, other than employment income, is not taxed in Spain under this regime, without prejudice to what the source country may require. Income items cannot be offset against each other, and the personal allowances and regional deductions of the standard income tax do not apply.
The documents you will need
Modelo 149 reports your tax ID and nationality, your employer or company details, the date you entered Spain and the activity start date on your Social Security registration. You attach the registration (or the document keeping your home-country coverage) and, where relevant, your residence permit.
Depending on your case, your employer issues a document confirming the employment relationship, workplace and contract length; for an assignment, the assignment letter; for remote work, the estimated duration of the work in Spain; and for a director, the date the appointment began.
Waiver, exclusion and end of the regime
You can waive the regime in November and December, effective the following year. If you stop meeting a condition, you are excluded from that year and must notify within one month. After the sixth tax year you move to the standard system: you will declare worldwide income and, above the thresholds, your foreign assets (Modelo 720).
If you also work abroad, the foreign tax credit on that work is capped at 30% of the share of tax attributable to it. Planning your exit from the regime in advance avoids surprises in your first standard tax year.
Is it always worth it?
No. On average salaries the standard system can be cheaper, because its progressive scale has brackets below 24% and includes personal and family allowances. Foreign income or losses, children and regional deductions also matter.
That is why we calculate both options before filing Modelo 149. Use the calculator on this page as a first guide and ask for a review if the difference is significant.
Legal review: 24 September 2026
AT A GLANCE
Standard tax versus the Beckham Law
| Standard income tax | Beckham Law | |
|---|---|---|
| Taxable income | Your worldwide income | All employment income and other Spanish-source income |
| Employment income | Progressive state and regional scale | 24% up to €600,000; 47% above |
| Savings income | PIT savings scale | 19% to 30% on Spanish-source income |
| Wealth tax | Worldwide assets | Only assets located in Spain |
| Duration | Indefinite | Year of arrival plus five |
STEP BY STEP
How we work
with you.
Initial review
Your residence over the last five years, reason for the move, family and income.
Arrival and registration
Registration with Spanish Social Security, or the document keeping your home-country coverage.
Modelo 149
Filing your election within 6 months of the activity start date.
Modelo 151 every year
Annual return under the regime for all six tax years.
Ongoing support
Job changes, new income, family and the end of the regime.
COMMON MISTAKES
What costs the most
later on.
The deadline is strict and runs from the activity start date on your registration.
A remote work visa proves the reason for the move, but every other requirement still applies.
Earning income through a Spanish permanent establishment rules the regime out, except for entrepreneurs and qualified professionals.
Anyone who opted into the special withholding procedure in Article 89.B of the Regulation cannot elect the regime.
HOLA LEGAL · BY MOBA LAW
Not sure if you qualify?
Start with Hola Legal: a questionnaire and an AI report on your situation in Spain for €49. If you need it, add a video call with Christelle afterwards.
FAQ
Clear
answers.
What is the Beckham Law?
It is the common name for the special regime in Article 93 of Spain’s Personal Income Tax Law for workers, professionals, entrepreneurs and investors who relocate to Spain.
How much tax do you pay?
24% on employment income up to €600,000 and 47% above it. Dividends, interest and capital gains are taxed on a scale from 19% to 30%.
How long does it last?
The year you become tax resident in Spain and the following five years.
What is the deadline to apply?
A maximum of six months from the activity start date on your Social Security registration, using Modelo 149.
Can I apply if I work remotely for a foreign company?
Yes, if you are employed and work remotely using digital means, and you meet the other requirements. The international remote work visa satisfies the reason for the move.
What if I am self-employed?
Only if your activity qualifies as entrepreneurial under Law 14/2013, or you are a highly qualified professional serving start-ups or R&D and innovation.
Can my family benefit?
Yes: your spouse and children under 25, or of any age with a disability, if they move with you and meet the legal conditions.
Do personal and family allowances apply?
No. The tax is calculated under non-resident rules, which do not include personal and family allowances.
Do I pay wealth tax?
Only on assets located in Spain (limited liability), with a €700,000 tax-free allowance.
Can I give up the Beckham Law?
Yes, by notifying in November or December; the waiver takes effect from the following year.
YOUR NEXT STEP