The Beckham law is the common name for Spain’s special tax regime for inbound expatriates. It can apply a 24% rate to the relevant general tax base up to €600,000, with a different rate above this threshold. Its scope was extended by the Startup Law to certain entrepreneurs, remote workers and professionals, subject to requirements. Moving to Spain or registering as self-employed does not automatically make you eligible.
Requirements to check in 2026
- You must not have been tax resident in Spain during the five preceding tax periods.
- Your move must fit one of the professional situations covered by the regime.
- You must opt in using form 149 within the applicable deadline, generally six months from the activity start date shown by the relevant evidence.
The deadline must be checked for your circumstances. The regime can cover six tax periods: the year in which residence changes and the following five, provided the conditions continue to be met. Source: AEAT, special inbound expatriate regime.
Tax treatment to review
- Compare the regime’s rates with the ordinary IRPF calculation for your own circumstances.
- Analyse income by category and source: a general exemption for all foreign income must not be assumed.
- Review the treatment of assets and any wealth tax obligations.
- Certain family members may also opt in if they meet their own conditions.
Have a professional compare both regimes using your actual income, assets and family situation. A fixed annual saving cannot be promised without that calculation. Check the form 149 instructions before choosing your start date.