Spain's Beckham Law (Art. 93 LIRPF) allows qualifying newcomers to pay a flat 24% on Spanish income and 0% on most foreign income for up to 6 years. Here is who qualifies and exactly how to apply.
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Spain is a high-tax country — top personal income tax rates reach 47% (54% in some regions). Yet thousands of entrepreneurs and executives move to Spain every year under the Beckham Law and pay a flat 24%, with foreign income untaxed. Most people don't know they qualify.
FIXE GROUP assesses your Beckham Law eligibility, files the Modelo 149 application within the required deadline, and structures your income to maximize the foreign-source exemption during the 6-year window.
The Beckham Law (Art. 93 of Spain's LIRPF, reformed by Law 28/2022) is a special tax regime that allows qualifying individuals who move to Spain for the first time to pay a flat 24% on Spanish-source income up to €600,000, with most foreign-source income (dividends, interest, capital gains, rental income abroad) exempt from Spanish tax, for up to 6 fiscal years. It was extended in 2023 to include self-employed entrepreneurs and founders who move to Spain to incorporate a company. It no longer requires an employment contract with a Spanish company.
To apply under Art. 93 LIRPF (as reformed by Law 28/2022, effective from January 2023): (1) you must not have been a Spanish tax resident in the 5 years prior to your move; (2) you must move to Spain for one of the following purposes: (a) an employment contract with a Spanish company or entity; (b) a remote work arrangement with a non-Spanish company (digital nomad extension); (c) to carry out entrepreneurial activity (you are founding or managing an innovative start-up registered with ENISA or equivalent); (d) to perform highly qualified professional activities for Spanish companies; or (e) to be a director of a Spanish company (where you hold less than 25% of the shares if it is a wealth-holding company). Family members (spouse, children under 25) can also apply under the Beckham Law extension.
Spanish-source employment income: 24% flat up to €600,000, 47% above. Foreign-source income (dividends, interest, capital gains): exempt. Rental income from abroad: exempt. Spanish rental income: taxed at 19%. The effective rate for an entrepreneur earning €200,000 in consulting fees from non-Spanish clients while resident in Spain under the Beckham Law: 24% on any Spanish-invoiced income, 0% on foreign-invoiced income.
File Modelo 149 with the Spanish Tax Agency (AEAT) within 6 months of registering on the municipal census (padrón). Late applications are not accepted. AEAT issues a confirmation certificate (Modelo 151 for annual returns). Failure to file within deadline permanently excludes you from the regime for that year.
Legal basis
Spain: Art. 93 Ley 35/2006 del IRPF
Law 28/2022 of December 21 (reform expanding to entrepreneurs and digital nomads)
RD 439/2007 (RIRPF, Modelo 149 procedure)
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