Régimen especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español
Opt into Spain's tax regime for people moving to Spain (Beckham Law)
The Beckham Law is the common name for Spain's special tax regime for certain people who move to Spain for work or a qualifying professional activity. If you are eligible, it can change how your income is taxed for the year of the move and the following five tax years. Whether the regime applies, and how best to structure your move, depends on your work, income and wider circumstances, so a legal and tax assessment is recommended before opting in.
Verified Oct 9, 20264 official sources
- Legal deadline
- 6 months, from the start of the activity shown in the Social Security registration, the home-country coverage documents, or other proof of the start
- How long it takes
- certificate of the option issued within 10 working days of filing Modelo 149
- Cost
- n/a
What the official sources say Opt into Spain's tax regime for people moving to Spain (Beckham Law)
Spain's special tax regime for people moving to Spain, commonly called the Beckham Law, is set out in article 93 of the personal income tax law (Ley 35/2006 del IRPF). People who become tax resident in Spain because they move to Spain can opt to pay tax under the Non-Resident Income Tax rules while remaining income tax payers, for the tax year in which they become resident and the following five tax years.[1]
Under Spain's special tax regime for people moving to Spain, employment income is taxed at 24% up to €600,000 a year and at 47% above that amount.[1]
To opt into Spain's special tax regime for people moving to Spain, a person must not have been tax resident in Spain during the five tax years before the move.[1]
The move to Spain must result from one of the cases listed in article 93 of the IRPF law: an employment contract, including remote work for an employer and employees who hold the international teleworker visa; becoming a company director, with limits; an entrepreneurial activity under Ley 14/2013; or highly qualified work for startups or in training, research, development and innovation.[1]
Under Spain's special tax regime for people moving to Spain, the only economic activities a taxpayer may carry out are the entrepreneurial activity, the services to startups, and the training, research, development and innovation activity that the regulation lists.[2]
The option for Spain's special tax regime for people moving to Spain is made electronically on Modelo 149, within six months of the start date of the activity. That date is the one shown in the Spanish Social Security registration, in the documents that keep the home country's Social Security legislation, or, where Social Security registration is not required, in other documentation showing when the activity started.[2]
Before filing Modelo 149, the supporting documents for the special tax regime for people moving to Spain are sent electronically to the Agencia Tributaria, and the registration number of that submission is entered on the Modelo 149.[3]
The Agencia Tributaria issues a document certifying the option for the special tax regime for people moving to Spain within ten working days of the Modelo 149, and the employer uses it to apply the regime's withholding.[2]
People taxed under Spain's special tax regime for people moving to Spain file their annual income tax return on Modelo 151, not on the ordinary Modelo 100.[4]
A taxpayer can renounce Spain's special tax regime for people moving to Spain only during November and December before the year the renunciation takes effect, and cannot opt into it again afterwards.[2]
Is this the right procedure for me?
- Who it is for
- EU and non-EU citizens
- When
- The first 90 days
Why this page stops before the application
Which route applies depends on your individual record, and choosing the wrong one can cost you it. This page tells you what the procedure is. It does not walk you through it.
Where and how to apply
Agencia Tributaria (AEAT)Online
What gets it refused or delayed Opt into Spain's tax regime for people moving to Spain (Beckham Law)
Questions people ask Opt into Spain's tax regime for people moving to Spain (Beckham Law)
Is "Beckham Law" the official name?
No. It is the common name. In law it is the special regime for workers, professionals, entrepreneurs and investors who move to Spain, in article 93 of the IRPF law.[1]
Can freelancers use it?
Being self-employed does not by itself qualify someone. The economic activities allowed under the regime are limited to the entrepreneurial, startup and training or R&D&I activities the regulation lists, so a self-employed person would need to fall within one of the qualifying categories of article 93.[2]
Do digital nomads qualify?
Employees who hold the international teleworker visa are expressly included, if they meet the regime's other conditions. Being a self-employed digital nomad does not by itself qualify someone; they would need to fall within another qualifying category of article 93.[1]
How long do I have to opt in?
Six months from the start date of your activity: the date in your Spanish Social Security registration, in the documents that keep your home country's Social Security, or in other proof of the start where registration is not required.[2]
Should I opt in?
It depends on your work, all your income, where it comes from and your assets, and on how your move is structured. That is a legal and tax decision: NEXO explains what the regime is, and connects you with a professional to assess it.
Official sources
- [1] Official sourceboe.esVerified Oct 9, 2026
- [2] Official sourceboe.esVerified Oct 9, 2026
- [3] Official sourcesede.agenciatributaria.gob.esVerified Oct 9, 2026
- [4] Official sourcesede.agenciatributaria.gob.esVerified Oct 9, 2026
Need help?
Does any of this sound like you?
- Whether to opt in, and how to structure your move, is a legal and tax decision that depends on your work, income and assets. NEXO does not make it for you; a professional assesses it.
- You are self-employed, or you have both employment and self-employed income.
- You will be a company director, an entrepreneur under Ley 14/2013, or a highly qualified professional for a startup.
- You are not sure whether you were tax resident in Spain in the last five years.
- More than six months have passed since you started work in Spain.
- You want your spouse or children to join the regime.
Cases like these need an immigration lawyer. Describe yours to NEXO first, so you know what to ask and what to bring.