Beckham Law Requirements in Spain: Who Qualifies and What Documents You Need

Updated July 2026 · Independent guide · Sources and assumptions below

The Beckham Law can make a move to Spain much more attractive for high earners, but it is easy to misunderstand. The 24% rate is not automatic, and a visa, job offer or remote-work setup does not guarantee approval.

This guide explains the main routes, the documents usually needed, the Modelo 149 deadline and the mistakes that can cost you the regime.

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.

Modelo 149: how to apply

Modelo 149 is the form used to opt into the Beckham Law. Before filing it, you must prepare and submit the supporting documentation electronically.

The general deadline for the main taxpayer is usually 6 months from the relevant start date, such as:

• 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.

Missing this deadline can be a major problem.

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.

That is why it is worth comparing both regimes with the Spain Salary Calculator before applying.

Sources reviewed

• Spanish Personal Income Tax Law, Article 93 LIRPF
• AEAT Modelo 149 instructions
• AEAT special regime for workers moved to Spain
• Modelo 151 annual return under the special regime