Beckham Law Spain 2026: The Ultimate Tax Guide for Digital Nomads & Expats

If you are moving to Spain in 2026 as a highly-skilled professional or remote employee, you have the option to pay a flat tax rate of 24% on your Spanish income for up to six years. This special tax regime is officially known as the Special Expatriate Tax Regime (SETR), but is commonly referred to as the Beckham Law.

Crucially, the law allows you to be taxed as a non-resident while legally residing in Spain, offering massive tax savings on worldwide income. This 2026 guide breaks down the rules, key eligibility criteria for Digital Nomads, and the application process using Modelo 149.

Table of contents

• Beckham Law vs. Standard Residency Tax
• 2026 Eligibility Requirements
• How the Beckham Law Benefits Digital Nomads
• Taxation of Foreign Income and Assets
• Application Process (Modelo 149) and Deadlines
• FAQs
• Related guides

Beckham Law vs. Standard Residency Tax

The Beckham Law is an optional tax regime that provides a substantial financial incentive for high earners.

2026 Eligibility Requirements

To qualify for the 24% flat rate, you must meet four core requirements at the time of your application:

1. 5-Year Non-Residency: You must not have been a Spanish tax resident in the five tax periods preceding your relocation (this was reduced from 10 years by the Start-up Law).
2. Move to Spain for Work: Your move must be a result of one of the following:
   • Employment Contract: Being transferred by an employer (foreign or Spanish).
   • Digital Nomad Status: Working remotely for a foreign company (primary route for DNV holders).
   • Highly Qualified Professional: Carrying out economic activities or R&D (with certain certifications).
   • Director: Appointed as an administrator/director of a Spanish company (with ownership limits).
3. Work Primarily in Spain: Your work must be performed primarily in Spain, with a maximum of 15% of work/travel permitted outside of Spain.
4. No Permanent Establishment: You must not obtain income that is classified as being obtained through a permanent establishment in Spain.

How the Beckham Law Benefits Digital Nomads

The introduction of the Digital Nomad Visa (DNV) has made the Beckham Law accessible to a vast new population of remote workers, but a critical distinction must be understood:

• DNV Employee: If you hold a DNV and are an employee of a foreign company, you are fully eligible for the Beckham Law, granting you the 24% flat tax and foreign income exemptions. This is the most straightforward and beneficial route.
• DNV Freelancer/Autónomo: If you hold a DNV and are a self-employed freelancer (autónomo), you must meet the stricter requirements of being an Entrepreneur or Highly Qualified Professional under the Start-up Law. Simple self-employment income, in most cases, does not qualify for the Beckham Law.

⚠️ The Freelancer Trap: Many high-earning freelancers mistakenly assume the DNV automatically grants Beckham Law status. If you are an autónomo working for multiple foreign clients, seek specialized advice immediately to ensure your activity meets the legal definition of an approved entrepreneurial activity.

Taxation of Foreign Income and Assets

This is where the Beckham Law offers its greatest value compared to standard residency:

• Foreign Employment Income: Only income earned from your Spanish activities is taxed. Income earned from outside Spain (e.g., occasional consulting for a foreign firm unrelated to your move) is generally exempt.
• Investment Income: All dividends, interest, rental income, and Capital Gains (including those from Cryptocurrency) derived from a source outside of Spain are NOT taxed in Spain. This provides huge relief for high-net-worth investors and traders.
• Asset Reporting (Modelo 720): You are exempt from the draconian requirement of filing Modelo 720 (declaration of overseas assets over €50,000), eliminating the risk of severe penalties.

Application Process (Modelo 149) and Deadlines

The application window is strict and non-negotiable. Missing it results in permanent loss of the benefit.

1. Obtain Social Security Registration: Before filing Modelo 149, you must be registered with the Spanish Social Security (TGSS).
2. File Modelo 149: The official form to exercise the option for the SETR.
3. The Critical Deadline: You must file Modelo 149 within six months from the date you registered with the Spanish Social Security (TGSS). If you registered in January 2026, your deadline is June 2026.
4. Tax Filing: Once approved, your annual tax return is filed using Modelo 151 (not the standard resident Modelo 100). This declaration covers the year of your relocation and the five following years.

FAQs

Can I apply for the Beckham Law after my Digital Nomad Visa is approved? Yes, but the 6-month deadline starts from your Social Security registration date, which usually precedes your DNV approval. Plan ahead.

What happens after the 6-year period ends? You automatically switch to the standard Spanish tax residency rules and become liable for tax on your worldwide income and assets (including Wealth Tax and Modelo 720). Tax planning for this transition is essential.

Can I include my family members? Yes. Your spouse and children under 25 (or disabled dependents of any age) can also apply for the regime, provided they move to Spain in the first tax period and meet the non-residency rule.

Related guides

• Spain Digital Nomad Visa Guide
• Crypto Taxes in Spain 2026
• Double Taxation in Spain: US and UK Expat Guide
• Registering for Public Healthcare

This guide is for informational purposes only. The application requires precise legal interpretation of your employment status. Do not risk losing the 24% benefit; book a call with our specialized tax attorneys to handle your 2026 application.