How the Special Tax Regime for Impatriates Works in Spain

Updated on:

October 21, 2026

TL;DR

If you're a foreigner working in Spain, you could opt for the Beckham Law: a special tax regime that lets you pay only 24% IRPF up to €600,000 on your income in Spain, which includes your whole salary even if you're paid from abroad. Dividends, interest and capital gains have their own scale, from 19% to 30%. Find out who can apply and how to do it.

If you're a foreigner living and working in Spain, you may be eligible for the Beckham Law. This optional tax regime allows qualifying expats to pay lower taxes on Spanish income, compared to the standard IRPF rates.

Table of contents:

👤 Who Must File a Tax Return in Spain?

According to Article 9 of the Personal Income Tax Law, as explained by the Spanish Tax Agency,, foreign residents in Spain are subject to the same tax rules as Spanish citizens, including IRPF (Personal Income Tax).

You are considered a tax resident in Spain if:

You spend more than 183 days in Spain during a calendar year Sporadic absences are counted unless you prove tax residence elsewhere
Your main economic interests are based in Spain
Your spouse or minor children live in Spain (if not legally separated)
You own property or hold rights over real estate in Spain
You’ve moved to Spain to work and meet the legal criteria

So you live in Spain. The tax part does not stop in June.

Registering with the tax office, tax residency and the returns you already filed here. We handle all of it.

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⚠️ What If You’re Not an IRPF Taxpayer?

If you’re not considered an IRPF taxpayer, you must notify the Spanish Tax Agency (AEAT). They will issue an approval certificate so your employer can apply the correct tax withholdings moving forward.

💡 Understanding your tax residency status and choosing the right regime can save you money and avoid legal issues.

Your tax registration, form 030, from 35€

If you spend more than 183 days a year in Spain, you need it. We prepare it and file it for you.

What Is the Impatriates Tax Regime?

This special regime, established in Article 93 of the Spanish Income Tax Law, allows qualifying foreign workers to pay a flat 24% tax rate on income earned in Spain, up to €600,000 per year. Income above that is taxed at 47%, as set out by the Spanish Tax Agency.

Unlike regular Spanish tax residents, who are taxed progressively and on their global income, impatriates only pay taxes on Spanish-source income, which by law includes all their employment income, even for work done abroad, and at a flat rate—a major tax saving.

⏳ How Long Does the Regime Apply?

The regime is valid for 6 years total:

The year you become a Spanish tax resident, plus
The following five consecutive years

Your passport does not decide

How long you live in Spain does.

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👤 Who Can Apply?

You can apply for the Impatriates Tax Regime if you meet all these conditions:

You haven’t been a tax resident in Spain in the last 5 years (confirmed by the Spanish Tax Agency)
You’re moving to Spain due to a job offer or relocation
Your move is due to an employment contract, which does not have to be with a Spanish company: an assignment ordered by your employer (with an assignment letter) or remote work done exclusively through telematic means also qualify. Company directors, entrepreneurs and highly qualified professionals have their own routes
If you’re a company director, the regime applies regardless of your shareholding, unless the company is a passive (patrimonial) entity, in which case you must own less than 25% of the company shares, as set out by the Spanish Tax Agency
There is no cap on income from work abroad (the old 15% limit was removed in 2015), but all your employment income is treated as earned in Spain

❌ Who Is Excluded?

Self-employed workers, unless their business is classed as entrepreneurial or they are highly qualified professionals working for start-ups or in training, research, development and innovation
Professional athletes
Directors of a holding company (entidad patrimonial) with a stake of 25% or more

📝 How to Apply for the Impatriates Tax Regime

You must apply within 6 months from your Social Security registration date in Spain, according to the Spanish Tax Agency.
Follow these steps:

Submit Form 149 to notify the Spanish Tax Agency (AEAT)
Include:
- Valid passport and NIE (Foreign ID Number)
- Spanish Social Security Number
- Document from your employer confirming the employment relationship, or the assignment letter

Once approved, you must file your annual income using Form 151 under the special regime rules.

⏳ Miss the 6-month deadline? You lose access to the regime and will be taxed as a regular resident.

💼 Declaring Investments or Shares from Abroad?

If you also own foreign investments or shares, you must declare them properly.
Important notes:

Only sold shares are declared
Use Section F2, Box 0328 in Renta Web to enter each transaction
Report gains/losses based on purchase/sale price, including commissions
Convert foreign currency using the official euro exchange rate on the transaction date
If you have over 48 transactions, group them into one
Use the ISIN code tool from the Tax Agency to simplify reporting

✅ Always keep detailed records (e.g. in Excel) in case of inspection.

Frequently asked questions

What is the Beckham Law and who can benefit from it?

The Beckham Law lets foreign workers who relocate to Spain pay a flat 24% rate instead of the progressive IRPF rates, up to €600,000 a year, on their income in Spain. By law, that income includes all their employment income, even if it comes from abroad. Dividends, interest and capital gains have their own scale, from 19% to 30%. You can apply for it if you haven't been a tax resident in Spain in the five tax years before the year you move and you move to Spain because of an employment contract (which doesn't have to be with a Spanish company), to become a company director, for an entrepreneurial activity or as a highly qualified professional. The entrepreneurial activity needs a favourable report from ENISA (Empresa Nacional de Innovación). Before you move, you must request that report or, if EU free movement rules don't apply to you, have the residence permit for business activity. The highly qualified professional must work for startups (empresas emergentes) or in training, research, development and innovation, with that pay making up more than 40% of all their business, professional and employment income. The regime excludes professional athletes, directors with a stake of 25% or more in an entidad patrimonial (a company where more than half of the assets are securities or aren't used in a business activity) and self-employed workers who aren't one of those entrepreneurs or highly qualified professionals.

When and how should I apply for the Impatriates Tax Regime?

You have six months to file modelo 149 with the Agencia Tributaria (Spanish Tax Agency), counted from the start date of your activity shown in your Spanish Seguridad Social (Social Security) registration or in the document that lets you keep your home country's social security. If you don't have to register with Social Security, the six months count from the start date shown in a document that proves it. If you move for a job, you'll need your NIE, proof of that registration or document, your residence permit if required and your employer's document confirming the employment relationship, plus the assignment letter if your employer sent you. If you miss the deadline, you'll be taxed as an ordinary resident. Once it's approved, you file your annual return with modelo 151. This procedure is for income tax managed by the Agencia Tributaria: if you live in the Basque Country or Navarre, your income tax is managed by your foral tax authority (the Diputación Foral of your territory or the Comunidad Foral de Navarra) under its own rules.

How long can I keep this special tax regime?

The Impatriates Tax Regime lasts six tax years: the year you become a Spanish tax resident and the following five. During that period you're taxed on the income you obtain in Spain, which by law includes all your employment income even if it comes from abroad, at a flat 24% up to €600,000 and 47% on the excess. Dividends, interest and capital gains are taxed on their own scale, from 19% to 30%. This can mean a significant tax saving compared with progressive taxation on worldwide income. You keep the regime only while you meet its conditions: if you stop meeting one, the exclusion takes effect in that tax year and you must report it to the Agencia Tributaria within a month.

When am I considered a tax resident in Spain?

You're a tax resident in Spain if you spend more than 183 days of the calendar year in Spain or if the main centre or base of your activities or economic interests is in Spain, directly or indirectly. Occasional absences count as time in Spain unless you prove tax residence in another country. If that country is a tax haven, the Spanish tax authorities may also ask you to prove that you spent 183 days there in the calendar year. You're also presumed resident, unless you prove otherwise, if your spouse (from whom you're not legally separated) and your dependent minor children live in Spain. In that case you pay IRPF under the general rules, unless you're under the special Impatriates Tax Regime.

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Applying for the Impatriates Tax Regime and declaring foreign income can be complex and time-consuming.
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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.