Beckham Law Spain 2026: who qualifies, the 24% rate and when it pays off
The Beckham Law lets people who move to Spain pay a flat 24% on their salary for six years. But it does not always pay off: on average salaries, standard income tax can be cheaper. We go through the 2026 requirements, how to apply and compare both regimes with real figures.
What the Beckham Law is
The so-called "Beckham Law" is Spain's special tax regime for workers posted to Spain, set out in article 93 of the Spanish Income Tax Act (LIRPF) and articles 113 to 120 of its Regulation (as rewritten by Royal Decree 1008/2023). It is named after the footballer, one of its first beneficiaries in 2004, although professional athletes have been expressly excluded since 2015.
If you opt in, you are a Spanish tax resident but you are taxed under non-resident income tax rules: a flat 24% rate on employment income up to €600,000 a year, instead of the progressive income tax scale, which goes above 45% at the top. The 2022 Startups Law widened eligibility from 2023, and since then the rules have not changed except for the top savings rate.
Who qualifies in 2026
The core requirement is that you were not tax resident in Spain in the five years before the year you move. The move must also be due to one of these situations:
- An employment contract with a Spanish company, or a posting ordered by your foreign employer (assignment letter).
- Remote work from Spain for a foreign company using IT and telecommunications. The rules expressly mention the international telework visa, known as the digital nomad visa.
- Company directors. If the company is a passive holding company (entidad patrimonial), your stake must be below 25%.
- Entrepreneurs carrying out an innovative activity in Spain with a favourable report from ENISA, the state innovation agency.
- Highly qualified professionals working for startups, or doing training, research, development and innovation activities that account for more than 40% of their income.
The regime can extend to your family: spouse, children under 25 (any age if disabled) and, if you are not married, the other parent of your children. They must move with you or before the end of your first year in the regime, and their combined taxable bases must be lower than yours.
How much tax you pay under the Beckham Law
| Type of income | Tax under the special regime |
|---|---|
| Employment income up to €600,000 | 24% |
| Employment income above €600,000 | 47% |
| Dividends, interest and gains (Spanish source) | 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above |
| Other income earned outside Spain | Not taxed in Spain |
Three details matter. First, all employment income is treated as earned in Spain, even if part of the work is done abroad. Second, the personal and family allowances and most income tax reductions and deductions do not apply. Third, Social Security contributions are not deductible: the 24% applies to gross salary, as the Directorate General of Taxes confirmed in binding ruling V1112-25 of June 2025. For wealth tax, only assets located in Spain are taxed.
Is it worth it? Comparison with standard income tax
The Beckham Law is not always cheaper. On average salaries, the standard regime usually costs less thanks to the personal allowance, the lower first brackets and the deduction of Social Security contributions. Here is the comparison for a single employee with no children, resident in Madrid, on a permanent contract in 2026:
| Gross salary | Standard income tax (state + Madrid) | Beckham Law (24%) | Difference |
|---|---|---|---|
| €60,000 | €13,916 | €14,400 | Standard cheaper by €484 |
| €100,000 | €30,711 | €24,000 | Beckham saves €6,711 |
| €200,000 | €73,608 | €48,000 | Beckham saves €25,608 |
In Madrid both regimes break even at around €64,100 gross a year. In regions with a higher regional scale the special regime pays off sooner: around €55,000 in Catalonia, €57,700 in the Balearic Islands, €58,100 in Andalusia, €58,700 in the Valencian Community and €60,100 in the Canary Islands. You can calculate your exact standard income tax with the Spain income tax calculator 2026.
Look beyond your salary too: if you have investments or rental income outside Spain, the special regime keeps that income out of Spanish income tax, which can matter more than the difference on your salary.
Example: €100,000 in Madrid
Standard regime: Social Security €4,061.61 (6.50% up to the €61,214.40 maximum base plus €82.68 solidarity contribution), taxable base €93,938.39, state tax €16,059.64 and Madrid tax €14,651.47. Total: €30,711.11.
Beckham Law: €100,000 × 24% = €24,000. Contributions are still paid but do not reduce the base.
Saving under the special regime: €6,711 a year, for six tax years.
How long it lasts and how to apply
- Duration: the year you become tax resident plus the following five, six tax years in total.
- Application: form 149, within six months of the start date shown in your Social Security registration. If you miss the deadline, you cannot opt in.
- Annual return: instead of the usual income tax return (form 100), you file form 151.
- Withholding: your employer withholds 24% from your payslip.
- Opting out: you can renounce with form 149 in November or December of the year before it takes effect. Once you renounce or are excluded, you cannot rejoin.
- Exclusion: if you stop meeting the requirements, you must report it within one month.
Is the Beckham Law going to change?
As of October 2026 there is no approved or formally tabled reform to abolish or restrict the regime. The last change was Law 7/2024, which raised the top savings rate from 28% to 30% from 2025. There is debate over how these taxpayers' main homes are treated, with courts taking different views, but it has not led to any change in the law.
Compare your case: calculate standard income tax on your salary in your region and compare it with 24%.
Spain income tax calculator