The Beckham Law — Spain's tax advantage for UK expats.
If you're moving to Spain, you may qualify for a special regime that caps your Spanish income tax at a flat 24% — instead of the standard rates that reach up to 47%. We assess your eligibility, file the application, and manage both UK and Spanish filings throughout.
You're moving to Spain and haven't been resident there in the last 5 years
You'll work for a Spanish employer or company after moving
You work remotely for a UK or non-Spanish company
You're a UK company director considering relocating to Spain
You want to understand your Spanish tax position before you move
You need bilingual advice covering both UK and Spanish obligations
What it is
A flat 24% rate — instead of up to 47%
Spain's standard income tax reaches 47% for high earners. The Beckham Law — officially the Special Regime for Inpatriate Workers — allows qualifying individuals to pay a flat 24% on Spanish-source income for up to six years. Named after David Beckham, who used it when he joined Real Madrid in 2003, it was later opened to employees, company directors, and, since 2023, remote workers.
The tax rate
24% flat rate on Spanish-source income up to €600,000. Income above that threshold is taxed at 47%. Foreign income — such as earnings from a UK employer — is generally exempt from Spanish tax entirely under this regime.
How long it lasts
The regime applies for the tax year you become a Spanish resident, plus the following five years — up to six years in total. There is no renewal. Each year you file a Modelo 151 return in place of the standard Modelo 100.
The application
You must file Modelo 149 within six months of registering with Spain's Social Security. This deadline is absolute — miss it and the regime is unavailable. Once approved, annual tax returns switch to the simpler Modelo 151.
The 2023 extension
Spain's Startup Act (Ley de Startups) extended the Beckham Law to remote workers and digital nomads. If you move to Spain to work remotely for a foreign company, you can now qualify — including via the new Digital Nomad Visa for non-EU nationals such as UK citizens.
Eligibility
Three conditions — all must be met
All three must apply. If any condition is not satisfied, the regime is unavailable — which is why an eligibility check before you act is essential.
01
No prior Spanish residency
You must not have been a Spanish tax resident in any of the five years before your relocation. This is an absolute condition — it cannot be waived.
02
Moving for qualifying reasons
You must relocate because of: an employment contract with a Spanish company, a posting by your foreign employer, remote work for a non-Spanish company, or becoming a director of a Spanish company.
03
Apply within the deadline
You must file Modelo 149 within six months of registering with Spain's Social Security. One missed deadline closes the door permanently for that period.
Not sure if you qualify?
A quick call is all it takes. We review your situation against every condition and tell you clearly whether the regime is available — and what you need to do, by when. Book a free consultation →
What we do
End-to-end Beckham Law service
From eligibility check to ongoing annual filings, we manage every step. You move — we handle the paperwork on both sides of the Channel.
01
Eligibility assessment
We review your situation against all conditions before you take any steps. If you qualify, we agree on a timeline and next actions.
02
Modelo 149 application
We prepare and submit the formal application before the six-month Social Security deadline.
03
Annual Modelo 151 returns
Each year we file your Spanish tax return under the special regime and coordinate with your UK position.
04
UK residency planning
We advise on your UK Statutory Residence Test position so both countries are managed correctly from day one.
The Beckham Law (Ley Beckham) is a Spanish special tax regime that allows qualifying individuals who move to Spain to pay a flat 24% rate on Spanish-source income — instead of the standard progressive rates, which reach up to 47%. It applies for the tax year you become resident plus the following five years, giving you up to six years of significantly reduced taxation.
You qualify if you have not been a Spanish tax resident in the five years before relocating, and if you move to Spain due to: an employment contract with a Spanish company, a relocation posted by a foreign employer, remote working for a non-Spanish company (since 2023), or becoming a director of a Spanish company you do not own more than 25% of. The regime was extended to digital nomads and remote workers under Spain's Startup Act in 2023.
Yes — since Spain's Startup Act (Ley de Startups, 2023), remote workers and digital nomads who relocate to Spain can access the regime. UK nationals may need a Digital Nomad Visa to live and work legally in Spain as non-EU citizens post-Brexit. That Visa is fully compatible with the Beckham Law.
You must file Modelo 149 within six months of registering with Spain's Social Security system. Missing this deadline permanently forfeits the option. Once approved, you file annual returns using Modelo 151 instead of the standard Modelo 100. We manage both the application and the ongoing returns.
No — the Beckham Law governs your Spanish obligations only. Whether you remain liable for UK tax depends on your residency status under the UK Statutory Residence Test. If you still have UK income, UK assets, or UK ties, HMRC may still expect a return. We advise on both sides so nothing falls through the gap.
Under the Beckham Law, only Spanish-source income is taxable in Spain. Income from foreign sources — such as a UK salary or foreign investments — is generally exempt from Spanish tax entirely. This is one of the regime's biggest advantages for anyone who continues to earn from the UK while living in Spain.
Only if you moved recently and have not yet missed the Modelo 149 deadline — six months from your Social Security registration date. If that window has closed, the option is gone for that period. If you think you might qualify, act immediately — every day counts.
Get started
Moving to Spain? Act before the deadline.
The Modelo 149 window is six months from your Social Security registration. Miss it and the regime is gone. Book a call and we'll confirm your eligibility and exact deadlines — in English or Spanish.
