Digital Nomads · The Beckham Act

You pay a flat tax rate of 24% for six years in Spain.

The special tax regime for expats, the “Beckham Law,” allows anyone who moves to Spain to be taxed as a nonresident at a flat rate of 24% on income up to 600,000 €, rather than under the progressive personal income tax scale. This applies to the year of relocation and the five years that follow. However, the application deadline is short and the requirements are technical: we’ll review your case before you miss your chance.

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The Challenge

The plan is very advantageous, but the deadline is strict.

The Beckham Law applies a flat rate of 24% to earned income (up to €600,000) and exempts a significant portion of your foreign-source income from taxation. The savings compared to the general income tax rate can be significant, but only if you meet the requirements and apply for this option in time.

The application must be submitted within six months of registering with Social Security. Once that period has passed, you lose that option and there is no second chance: you will be taxed under the general tax system for the duration of your stay.

Not having been a tax resident in Spain during the previous five years.
Select the reason for the transfer: contract, administrator, startup, R&D, or remote work.
Apply for this option within six months of being enrolled in Social Security.
Consider whether this tax regime is more advantageous than the general income tax system based on your income.

Calculator

Compare the two systems.

Using three pieces of information, calculate how much you would save on income tax under the Beckham Law compared to the general tax regime over the six tax years it applies. A PDF report will be generated that you can download.

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How we can help you .

Lace

Eligibility Review

We verify that you meet the requirements of Article 93 of the Personal Income Tax Law (LIRPF): prior residence, reason for the move, and compatibility with your activity.

Deadline

Application Filed on Time

We prepare and file Form 149 within six months of your registration with Social Security, without the risk of losing this option.

Calculus

Comparison with the General Income Tax

We'll calculate your tax bill both with and without the scheme to confirm that the Beckham Law is truly in your best interest before you opt in.

Income

Foreign Income and Obligations

We organize your foreign-source income and your reporting obligations so that the system runs smoothly without any surprises down the road.

How We Work

From the transfer to the confirmed option.

Fitting Study

We review your situation, the reason for your relocation, and your tax residency history.

Tax Comparison

We'll show you, with numbers, how much you save under this system compared to the general income tax system.

Application and Follow-up

We'll file your tax returns on time and assist you with them for the next six fiscal years.

Book your first consultation

Why Us.

Specialists in International Taxation

We work with displaced persons, expatriates, and digital nomads on a daily basis. We have a thorough understanding of the system and its limitations.

Strict adherence to deadlines

The most costly mistake under the Beckham Act is losing the six-month grace period. We've been on top of this from day one.

Direct dealings

You'll speak directly with the tax attorney handling your case, not with an intermediary. Service is available in four languages.

Preguntas frecuentes

Your questions, answered.

This is the special tax regime for workers posted to Spain (Art. 93 of the Personal Income Tax Law). It allows them to be taxed as nonresidents at a flat rate of 24% on employment income, up to 600,000 €, during the year of the transfer and the following five years.

Any person who has not been a tax resident in Spain for the previous five years and who moves to Spain under an employment contract, in their capacity as a director, to engage in entrepreneurial or R&D activities, or to work remotely as a digital nomad under the Startups Act.

Six months from the date of registration with Social Security. This is a deadline: if you miss it, you cannot regain that option and will be taxed under the general tax regime.

Not necessarily. If your income is moderate, the progressive income tax scale might actually cost you less. That’s why we compare the options before you decide: we only recommend this tax regime if it saves you money.

Generally speaking, under this system, you are taxed in Spain on your worldwide employment income and on other income from Spanish sources. A significant portion of your foreign-source income is exempt. We review each case individually, as there are important nuances to consider.

Yes. 100% remote management with electronic signatures and a customer portal, and support available in Spanish, English, French, and German.

Don’t let the six-month deadline pass .

A tax attorney will assess whether you qualify under the Beckham Act and tell you, with specific figures, how much you can save. Before the deadline expires.

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