Good to know · Taxes
Beckham Law special expatriate tax regime (impatriate regime)
Spain’s special regime for workers displaced to Spanish territory (informally the 'Beckham Law,' Article 93 of Ley 35/2006 IRPF, developed by Real Decreto 687/2005 as amended) lets qualifying new arrivals be taxed largely as non-residents for up to 6 tax years: Spanish-source employment income is taxed at a flat 24% up to EUR 600,000 (45% above that), rather than ordinary residents' progressive rates (19%-45% on worldwide income). Capital gains and dividends are taxed at non-resident rates (19%-26% depending on amount), wealth tax applies only to Spanish-situated property, and most foreign-source income (beyond a limited allowance) is not taxed in Spain, though double-tax treaty benefits generally cannot be claimed because the person is treated as a non-resident for treaty purposes. The December 2022 'Startups Law' (Ley 28/2022, de 21 de diciembre) reformed the regime effective from 1 January 2023: it shortened the required prior-non-residence period in Spain from 10 to 5 years; extended eligibility to employees who relocate to work remotely for a non-Spanish employer, whether or not the employer orders the move; extended eligibility to startup administrators regardless of their shareholding percentage; and allowed the worker’s spouse (or the parent of the worker’s children, if not married) and children under 25 (or any age if disabled) to opt into their own version of the regime, subject to conditions.
- Why it matters
- One of the most significant Spanish tax-planning tools for newly arrived foreign professionals, remote workers and startup founders; materially changes effective tax rate versus ordinary resident taxation for up to 6 years. The 2023 reform specifically opened the door to remote workers (including those on a 'digital nomad' visa working for a foreign employer) and founding administrators of qualifying startups, who were previously excluded or restricted.
- When
- Becoming a Spanish tax resident as a newly relocated employee, remote worker, or startup administrator who was not a Spanish tax resident in the preceding 5 years.
- How long it takes
- Application: within 6 months of starting qualifying work/Social Security registration. Regime duration: the year of arrival plus up to 5 more years (6 years total).
- Official page
- Last checked
- 15 Oct 2026
In the guide: the 5 steps, what to bring (5 items), the office with addresses and hours, and tips and what to watch for, with every official source.