Regime Rate
24%
Under the Beckham Law
Standard Top Rate
47%
without this regime
Duration
6 yrs
Maximum 6 years from application
Target Profile
Flat Rate
Spain
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under Beckham Law
€36 000
Standard Rate
€49 350
Annual Saving
+€13 350
Eligibility Requirements
Who qualifies?
- Executives, digital nomad visa holders, entrepreneurs relocated to Spain
How the Regime Works
Full details
24% flat rate on Spanish-source income up to €600,000/year (47% above). Foreign income generally not taxed. Must not have been Spanish resident in prior 5 years. Apply via form 149 within 6 months of arrival.
Regime vs Standard Rates in Spain
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 47% | 24% | -23.0pp |
Frequently Asked Questions
What is the Beckham Law in Spain?
The Régimen Especial de Trabajadores Desplazados (RETD) is a special tax regime in Spain that provides 24% flat rate to qualifying individuals or entities. 24% flat rate on Spanish-source income up to €600,000/year (47% above). Foreign income generally not taxed. Must not have been Spanish resident in prior 5 years. Apply via form 149 within 6 months of arrival. Legal basis: Art. 93 LIRPF; RD 687/2005.
Who is eligible for the Beckham Law?
Eligibility for the Beckham Law is limited to: Executives, digital nomad visa holders, entrepreneurs relocated to Spain. Applicants typically must not have been Spain tax residents during a specified prior period. Always verify current conditions at the source: Art. 93 LIRPF; RD 687/2005.
How much tax do you pay under the Beckham Law?
Under the Beckham Law, you pay 24% flat rate on qualifying income — significantly lower than Spain's standard top rate of 47%. On €150,000 gross, you save thousands of euros per year.
How long does the Beckham Law last?
The Beckham Law lasts for 6 years from the year you first qualify. After this period, standard Spain tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the Beckham Law?
Apply via form 149 within 6 months of arrival. For complete application procedures, refer to: Art. 93 LIRPF; RD 687/2005.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.