Beckham Law: are you eligible for the impatriate regime?

The Beckham regime: 24% fixed IRPF for 6 years for impatriates

Beckham Law — officially the Special regime for impatriates (article 93 of the Spanish IRPF law) — allows people who settle in Spain for professional reasons to choose to be taxed as non-residents for a maximum period of 6 years. Concretely, this means a flat rate of 24% on income from Spanish sources up to €600,000 (47% above), where the classic progressive IRPF scale can reach 47% from the higher brackets.

The system has been profoundly reformed by the Ley de Startups in 2023, which extended its access to new profiles and relaxed certain conditions. It nevertheless remains subject to strict criteria that all candidates must verify before submitting their application.

3 cumulative conditions to be eligible for the Beckham regime in 2026

Access to the Beckham regime is conditional on meeting simultaneous of the following three conditions, plus the 6-month application deadline detailed below. Failing to meet any one of them leads to the application being rejected.

Condition 1 — Non-tax resident in Spain for the previous 5 years

The applicant must not have been a tax resident in Spain during the 5 calendar years immediately preceding the transfer. This condition is assessed strictly: Spanish tax residence, even partial, during this period disqualifies the candidate. On the other hand, simple one-off tourist or professional stays do not constitute tax residence within the meaning of Spanish law.

Condition 2 — A move linked to an accepted professional reason

Moving to Spain must result from a professional reason, not from personal reasons. The Spanish tax authority (AEAT) checks that the move happens before or at the same time as the start of the activity in Spain. A move several months before taking up the position may be questioned.

Accepted reasons since the 2023 reform: an employment contract with a Spanish entity, a transfer or secondment ordered by the employer, international remote work for a foreign employer, appointment as a director of a Spanish company (excluding an asset-holding company owned 25% or more), an entrepreneurial activity recognised as innovative, or a highly qualified profile hired by a certified startup.

Condition 3 — No income obtained through a permanent establishment in Spain

The applicant must not receive income that would qualify as income obtained through a permanent establishment located in Spain. Self-employed activity carried out from a fixed place of business in Spain is therefore excluded, except for the entrepreneurial cases introduced by the 2023 reform. Foreign-source income other than employment income stays outside the taxable base under the Beckham regime — a significant advantage for people receiving dividends or rental income abroad.

Who can benefit from the Beckham regime: employee, manager, digital nomad

Since the 2023 reform, the spectrum of potential beneficiaries of the Beckham regime has expanded. The following profiles are expressly covered by the law:

Employees of Spanish companies

This is the most common and most firmly established case. Any person recruited by a Spanish company – SME, subsidiary of an international group, startup – can benefit from the scheme as long as they meet the conditions of prior non-residence and local employment contract. Senior executives and international technical profiles are the most frequent beneficiaries.

Leaders of Spanish entities

Persons named as unique administrator, delegated consultant or member of a administrative council of an operational Spanish company (excluding pure holding companies) are eligible. This gateway is particularly used by company founders who settle in Spain to manage their local activity.

Workers seconded by a foreign company

Someone seconded by their foreign employer to a Spanish entity of the same group (or to a Spanish client under a commercial agreement) can qualify for the regime. The secondment must be formalised by an assignment letter or an addendum to the original employment contract.

Digital nomads (since 2023)

The Ley de Startups of 2022, entered into force in 2023, introduced the Digital Nomad visa Spanish, which explicitly opens access to the Beckham scheme to self-employed workers (freelancers) whose income comes from clients established outside Spain. This is an important new feature that responds to a growing demand from the community of international teleworkers based in Spain.

Who is excluded from the Beckham regime: athletes, former residents, special cases

Certain profiles, despite living in Spain, cannot access the Beckham regime. It is essential to check these exclusions before taking any action.

Self-employed workers without a Spanish entity (excluding Digital Nomad visa)

A freelancer who moves to Spain to work for himself, without obtaining the Digital Nomad visa, cannot access the regime. Simply registering for the schemeautónomo (Spanish equivalent of self-employed status) is not enough: you need either an employment contract with a Spanish entity, or the specific visa created by the Ley de Startups.

People who have already benefited from the Beckham tax regime

The scheme can only be used once per person per stay in Spain. If you have already benefited from the scheme during a previous stay in Spain, you cannot request it again on a subsequent return.

Recent Spanish tax residents

As mentioned, anyone who has been a tax resident in Spain during any of the five calendar years preceding the transfer is excluded. This condition is sometimes underestimated by people who have lived briefly in Spain in the past or who have maintained a second home there.

Managers of heritage companies

The law expressly excludes directors from heritage companies(companies whose assets are mainly composed of transferable or real estate securities not allocated to an economic activity). A purely financial holding company therefore does not allow access to the regime through appointment as manager.

Application deadline: 6 months after registration with Spanish Social Security

The request for application of the Beckham regime is formalised via the form 149, to be filed with the Agencia Tributaria (AEAT). This form must be submitted within 6 months following hiring or, for digital nomads, following entry into Spain.

The stages of the request

1. Gather supporting documents: Spanish employment contract, NIE (Número de Identificación de Extranjero), certificate of previous tax residence in the country of origin, and any document proving the professional nature of the transfer.
2. Complete form 149 (available online on the AEAT portal) indicating the date of hiring, the start of activity in Spain and the reason for the transfer.
3. Submit the form within 6 months following the date of hire, either online via the AEAT portal (with electronic certificate or Cl@ve PIN), or in person in an AEAT office.
4. Keep acknowledgment of receipt: the AEAT issues a confirmation which will serve as proof for the employer to apply withholding tax at the rate of 24% from the first salaries.

Once the regime is granted, it automatically applies for the following 6 years — including the year of arrival, which counts as the first full year. The taxpayer declares his income each year via the form 151 (and not the standard IRPF form 100).

Eligibility test: are you affected by the Beckham tax regime?

Go through these 6 questions to quickly assess your situation. A “no” to any of the first 4 questions indicates probable exclusion from the plan.