Requirements to Apply for the Beckham Law

Find out if you meet the requirements to be taxed as a non-resident in Spain and how much you can save on tax over 6 years.

Updated on:
October 21, 2026
TL;DR
The Beckham Law lets you be taxed as a non-resident in Spain for 6 years, paying just 24% (up to €600,000) on your income in Spain, which includes all your salary even if it's paid from abroad. To apply, you must not have been a Spanish tax resident in the last 5 years and you must move for work, for instance as an executive or an innovative entrepreneur. Your family can also benefit if they meet certain requirements.

The Requirements Explained EASY

The Beckham Law allows certain individuals to be taxed as non-residents, paying only 24% on income tax up to €600,000 for 6 years, as confirmed by the Spanish Tax Agency.

Table of contents:

FAQs

Every time someone reaches out, a new question pops up. Here are the most common ones.

Who can apply for the Beckham Law in Spain?

You can apply if you’re moving to Spain for work and haven’t been a tax resident in the last 5 years, a period the Spanish Tax Agency sets as the five tax periods before the move. You’ll also need a valid reason like a job contract, starting an innovative business, or working in a startup.

Do I need a job offer to qualify?

Not necessarily. An employment contract is the usual route, and it does not have to be with a Spanish company: being assigned to Spain by your employer (with an assignment letter) or working remotely using only telematic means also qualifies. You can also qualify by becoming a company director, running a business classed as entrepreneurial or working as a highly qualified professional for start-ups or in training, research, development and innovation.

What if I’m coming with my family?

Your spouse and children under 25 (or older if disabled) can apply too—if they move with you and the total of their taxable bases stays below your own taxable base.

Is there a deadline to apply?

Yes. You must submit Form 149 within 6 months of registering with Spanish Social Security, the deadline set by the Official State Gazette. Miss it, and you lose the benefit.

Can self-employed workers apply?

In general, no—unless you’re launching an innovative project validated by ENISA or working as a highly qualified professional in a startup, the routes recognised by the Spanish Tax Agency.

Frequently asked questions

Who can apply for the Beckham Law in Spain?
You can apply if you're moving to Spain for work and haven't been a tax resident in Spain in the previous five years. The reason for the move must be an employment contract (which doesn't have to be with a Spanish company: being assigned to Spain by your employer or working remotely also counts), a role as a company director, the launch of an innovative business or a job as a highly qualified professional for a start-up or in training, research, development and innovation.
Do I need a job offer to qualify?
Not necessarily. An employment contract is the usual route, but it doesn't have to be with a Spanish company: being assigned to Spain by your employer with an assignment letter or working remotely using only telematic means also counts. You can also qualify through an appointment as a company director, an activity classed as entrepreneurial or work as a highly qualified professional for start-ups or in training, research, development and innovation.
What if I'm coming with my family?
Your spouse (or the other parent of your children, if you're not married) and your children under 25 (or of any age if they have a recognised disability of 33% or more) can also opt. They can move to Spain with you, later (before your first tax year under the regime ends) or earlier, as long as they don't become Spanish tax residents before your first tax year under the regime. They must become Spanish tax residents, not have been resident in Spain in the previous five tax years and, as a rule, have no income through a permanent establishment in Spain. Their combined taxable bases must stay below yours every year. Each of them files their own modelo 149, after yours, within six months of arriving or by your own deadline, if that's later.
Is there a deadline to apply?
Yes, the deadline is strict. You must file modelo 149 (Form 149) within six months of the start date of your activity shown in your Seguridad Social (Spanish Social Security) registration or, if you keep your home country's Social Security, in the documents that allow it. If you miss that deadline, you lose the right to benefit from the Beckham Law tax regime for that tax year and the following ones.

Ready to Make the Most of the Beckham Law?

If you meet the requirements we’ve covered, the Beckham Law could help you save thousands in taxes during your first years in Spain. Whether you’re an executive, digital nomad, or highly qualified professional, this special tax regime was designed to make your landing softer—and your take-home pay higher.

At TaxDown, we make it easy.
No forms, no stress, no nasty surprises—just smart tax savings.

👉 Start now for free and let us handle your Beckham Law application from start to finish.

Author
TaxDown Team
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TaxDown is the Spanish platform that helps you file your income tax return easily, quickly and with maximum savings. It's a social collaborator of the Agencia Tributaria (Spanish Tax Agency) and has more than 300 expert tax advisors who review every return.

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