Beckham Law Spain 2026: Requirements and How to Apply

Updated 18 September 2026 · Independent guide · Sources and assumptions below

To apply for the Beckham Law in Spain, you must first meet an eligible relocation route, prepare the supporting documents, upload them through the specific AEAT procedure and then file Modelo 149 within the applicable deadline. The 24% rate is not automatic, and a visa, job offer or remote-work setup does not guarantee that the regime applies.

This guide explains the 2026 requirements, the documents usually needed and how to apply step by step without confusing the initial Modelo 149 option with the annual Modelo 151 tax return.

Income above the €600,000 threshold is taxed at 47%. You must meet the requirements, prepare the right documents and file Modelo 149 on time.

What is the Beckham Law?

The Beckham Law is Spain's special tax regime for certain people who move to Spain for work or professional reasons.

Instead of being taxed under the normal progressive Spanish IRPF system, eligible taxpayers are taxed under special rules similar to the Non-Resident Income Tax system (IRNR).

The main rates are:

This can be very attractive for high earners, but it is not always better for every salary level. For moderate salaries, especially in Madrid, the normal IRPF regime can sometimes be more favourable once personal and family circumstances are considered.

Main Beckham Law requirements

To qualify, you normally need to meet three basic conditions.

1. You must be a new Spanish tax resident

You must become Spanish tax resident because you move to Spain. The regime is designed for people relocating to Spain, not for people who were already Spanish tax residents.

2. You must not have been Spanish tax resident in the previous 5 years

This is one of the most important requirements. If you were Spanish tax resident in any of the previous 5 tax years, you will normally not qualify.

This does not mean that every visit to Spain is a problem. The key question is whether you were actually considered tax resident in Spain.

3. Your move must have a qualifying reason

You must move to Spain because of one of the accepted situations, such as:

• employment with a Spanish company;
• an international assignment or transfer;
• remote work as an employee;
• becoming administrator of a Spanish company;
• qualifying entrepreneurial activity;
• highly qualified professional services to startups;
• training, research, development or innovation activity;
• being an eligible family member of a main applicant.

Who can qualify?

Employees hired by a Spanish company

This is the classic Beckham Law case. You move to Spain because you start an employment relationship with a Spanish employer.

You will normally need documentation from the employer confirming the employment relationship, the start date, the workplace and the expected duration of the contract.

One important exception: professional athletes under Spain's special sports employment relationship are excluded from this route.

International assignments and employer transfers

You may also qualify if your current employer sends you to Spain. In this case, you normally need an assignment letter or employer certificate explaining the transfer, the start date and the expected duration of the assignment.

Remote employees vs freelancers

Remote employees can qualify if they move to Spain to work remotely for a foreign employer using computer and telecommunication systems. However, this is not the same as being a freelancer.

If you are a freelancer or contractor rather than an employee, our Self-Employed Calculator may be more relevant to your day-to-day tax and RETA costs while you check which route, if any, could apply.

Company administrators

You may qualify if you move to Spain because you become the administrator of a Spanish company.

If the company is not a patrimonial entity, the regime may apply regardless of your ownership percentage, provided the other requirements are met. If the company is a patrimonial entity, your stake must stay below 25%.

In simple terms, an active trading company and a passive holding or asset-management company are not treated in the same way.

Entrepreneurs & the Startup Law route

Entrepreneurs can qualify when they move to Spain to carry out an activity officially considered entrepreneurial. This is not the same as simply registering as self-employed in Spain.

The activity must usually be innovative or of special economic interest for Spain. In practice, this may require an ENISA report or the relevant entrepreneur residence authorisation.

The 40% income threshold does not apply to the entrepreneurial route.

Highly qualified professionals working with startups

Highly qualified professionals may qualify when they provide services to eligible startup companies. This route requires proof of the professional's status, proof that the company qualifies as a startup, and documentation showing the services provided.

There is also an important income test: income from these qualifying services, together with qualifying R&D/innovation activities, must represent more than 40% of the taxpayer's total business, professional and employment income.

Training, research, development and innovation activities

The regime can also apply to certain people moving to Spain for training, research, development or innovation work. This may include researchers, technical staff, university professors or professionals working on qualifying R&D projects.

As with the highly qualified professional route, the qualifying income must generally represent more than 40% of total business, professional and employment income.

Documents required for the Beckham Law

The exact documents depend on your profile, but most applicants should prepare:

Foreign documents may need translation, legalisation or apostille.

How to apply for the Beckham Law in Spain: step by step

Modelo 149 is the communication used to opt into the special regime. The application is not just one form: AEAT requires the supporting documents to be sent electronically through its specific document-upload procedure before Modelo 149 is filed.

Step 1: confirm your eligibility route

Check your five-year Spanish tax-residence history and identify the event that caused your move: employment, an employer transfer, eligible remote employment, becoming a company administrator, qualifying entrepreneurial activity, highly qualified services to a startup, or qualifying training, research, development or innovation work.

Step 2: calculate the six-month deadline

For the main taxpayer, the maximum period is generally 6 months from the activity start date shown in the Spanish Social Security registration, the document maintaining home-country Social Security coverage or, where registration is not required, another supporting document that proves the activity start date.

Do not assume that the countdown begins when you receive your visa, arrive in Spain or become tax resident. The official start-date evidence determines the general deadline.

Step 3: obtain your NIF and census registration

You need a Spanish tax identification number and must be included in the AEAT Census of Taxpayers before filing. If you are not already registered, the relevant census registration must be completed first.

Step 4: prepare the documents for your route

Gather the Social Security or equivalent start-date evidence, any applicable residence authorisation and the route-specific employer, assignment, company, ENISA, startup or professional documentation. The document table above summarises the usual evidence, but the exact file depends on why you moved.

Step 5: upload the supporting documents before filing

Use AEAT's separate “Aportar documentación necesaria para optar por el régimen especial” procedure. Keep the registration number generated by that submission: AEAT requires that number to be entered in the subsequent Modelo 149.

Step 6: file Modelo 149 electronically

Submit the option individually for each taxpayer. Where associated family members also apply, the main taxpayer's communication must be filed before theirs. Keep the filing receipt and supporting records.

Step 7: retain AEAT's accreditation

If the application proceeds, AEAT issues an accreditation document. The governing order provides a maximum of 10 business days after the communication is filed for that document to be issued, where appropriate.

Those rules mean the relevant start date may be:

• the start date shown in Spanish Social Security;
• the document allowing foreign Social Security coverage;
• or another valid document proving the start date when Social Security registration is not required.

Need help checking the route, evidence or deadline before anything is shared with a professional? Request an introduction to an independent professional partner →

Modelo 149 vs Modelo 151

These two forms are often confused.

Modelo 149 is the entry form. Modelo 151 is the yearly tax return.

Common Beckham Law mistakes

Practical checklist before applying

Before filing Modelo 149, check that:

• you were not Spanish tax resident in the previous 5 tax years;
• your move to Spain has a qualifying reason;
• you have a NIF/NIE;
• you are correctly registered with AEAT;
• you have digital certificate or Cl@ve;
• you know your exact deadline;
• you have your employment, assignment, company or professional documents;
• you have uploaded the supporting documentation;
• you understand that Modelo 151 will be your annual return under the regime.

Is the Beckham Law always worth it?

Not always. For high salaries, the Beckham Law can produce significant savings.

But for moderate salaries, especially in Madrid, the normal IRPF system can sometimes be better because it may include personal and family allowances that the Beckham Law does not apply in the same way.

See the worked 2026 Beckham Law salary examples and break-even scenario, then compare both regimes with your own details before applying.

Sources reviewed

• Article 93 of the Spanish Personal Income Tax Law (LIRPF)
• Order HFP/1338/2023 approving Modelo 149 and Modelo 151
• AEAT Modelo 149 filing and document-upload procedures
• AEAT instructions for Modelo 149, including deadlines and route-specific evidence

You might also like