Beckham regime: who qualifies

Last reviewed: 2026-11-04. Not legal advice. Official body: Spanish Ministry of Foreign Affairs (exteriores.gob.es) · Ministry of Inclusion (migration).

The regime lets people who move to Spain be taxed as non-residents on Spanish employment income at a flat 24% up to 600.000 EUR, while keeping IRPF status. It is a tax rule, separate from visas.

Conditions in the law

1. No Spanish tax residence for the five tax years before the move.
2. The move happens because of one of these: an employment contract; remote work using exclusively IT and telecom means (the law names workers holding the international teleworker visa); becoming a company director; an entrepreneurial activity certified under art. 70 of Ley 14/2013; or a highly qualified professional serving start-ups or doing R&D, earning more than 40% of total income from it.
3. No income through a permanent establishment in Spain, except for the entrepreneur and qualified professional cases.

The spouse and children under 25 (any age with a disability) can opt in if they move with you or later in the first year and meet the same residence conditions, subject to an income limit in the same article.

What you pay

• Employment income: 24% up to 600.000 EUR, 47% above.
• Duration: the year of the move plus five following tax years.
• You stay subject to wealth tax on a real-obligation basis.
• Spanish-source savings income uses a separate scale from 19% to 30%.

Run the numbers.

Not covered here

Application deadline and form, the exact proof of the conditions, and the interaction with the ordinary regional tax scales are in regulations we have not verified on this site. A tax adviser should check them before you move, because enforcement attention has been reported in secondary sources and we could not tie it to an official text.