Beckham Law Spain [2026] — Flat 24% Tax for New Residents

The Beckham Law (officially Régimen Especial de Trabajadores Impatriados) is one of Spain's best-kept financial secrets — a flat 24% income tax rate for new residents, valid for 6 years. With the introduction of the Digital Nomad Visa in 2023, the Beckham Law became accessible to a completely new category of professionals: remote workers and freelancers who move to Spain.

Málaga is Spain's #1 city for Digital Nomad Visa applications and Beckham Law registrations in 2026, thanks to its tech ecosystem (Google, Vodafone, Accenture, Oracle), affordability relative to Madrid/Barcelona and quality of life.

What Is the Beckham Law?

Named after footballer David Beckham who benefited from it when joining Real Madrid in 2003, the Beckham Law (Artículo 93 de la Ley del IRPF) allows qualifying new Spanish tax residents to pay a FLAT 24% tax on income up to €600,000, instead of the standard progressive IRPF rates.

Standard progressive IRPF rates in Spain (2026):

With Beckham Law: 24% flat rate on all income up to €600,000.

How Much Can You Save?

Over 6 years, a €150,000/year earner saves approximately €120,000 in income tax.

Who Qualifies?

To qualify for the Beckham Law you must:

1. Become a Spanish tax resident (183+ days in Spain per year)

2. NOT have been a Spanish tax resident in the 5 previous years

3. Move to Spain due to one of the qualifying reasons:

- Employment contract with a Spanish company

- Company director of a Spanish company (with or without equity)

- Digital Nomad Visa holder (remote worker for non-Spanish clients)

- Remote employment for a foreign company that qualifies as "economic activity"

4. Apply within 6 months of registering as a Spanish resident

Digital Nomad Visa + Beckham Law — The Málaga Combination

Since 2023, the Digital Nomad Visa explicitly qualifies for the Beckham Law. This created a powerful combination:

1. Get the Digital Nomad Visa (remote work for non-Spanish clients)

2. Move to Málaga (or Marbella, Fuengirola — all qualify)

3. Apply for Beckham Law within 6 months of Spanish tax registration

4. Pay 24% flat tax for 6 years instead of up to 47%

Why Málaga specifically?

• ✓Spain's fastest-growing tech hub (Google HQ for Southern Europe, Vodafone, Accenture, Oracle)
• ✓Major coworking spaces (WeWork, La Farola, Málaga Coworking)
• ✓International schools and English-speaking services
• ✓25 minutes from Málaga airport (direct flights to London, Frankfurt, Amsterdam, Dubai)
• ✓Lower cost of living vs Madrid and Barcelona (property 40-60% cheaper)

How to Apply for the Beckham Law

Step 1: Become a Spanish tax resident

183+ days in Spain per year makes you a tax resident automatically. Or you can register voluntarily at your local tax office (AEAT).

Step 2: Register as Spanish resident

Empadronamiento (municipal census registration) at your local Ayuntamiento. Required for all processes.

Step 3: Apply within 6 months

Submit Modelo 149 (Beckham Law application) to the AEAT within 6 months of the first working day in Spain (for employees) or within 6 months of registering as a Spanish tax resident.

Step 4: Receive confirmation

The AEAT issues a certificate confirming your special tax regime. This typically takes 2–4 weeks.

Step 5: File annual tax return

Use Modelo 151 (instead of Modelo 100) for your annual IRPF declaration. Your employer/client withholds at 24%.

What Income Is Covered?

Important: Foreign income (salary from a UK company, US dividends, etc.) is generally NOT taxed in Spain under the Beckham Law. This is a major additional benefit for expats with foreign income sources.

Beckham Law in Málaga — Practical Example

María is a software engineer earning €120,000/year from a German employer. She gets a Digital Nomad Visa and moves to Málaga in January 2026.

Without Beckham Law (standard IRPF):

• ✓Spanish tax: ~€44,000/year (effective rate ~37%)

With Beckham Law:

• ✓Spanish tax: €28,800/year (24% flat)
• ✓Annual saving: €15,200
• ✓Over 6 years: €91,200 saved

Plus: her German employer salary is considered "foreign income" and may be partially or fully exempt under the double-taxation treaty between Spain and Germany, further reducing her tax bill.

Limitations and Considerations

• ✓Does NOT apply to Spanish-source passive income (dividends, interest) above certain thresholds
• ✓Does NOT apply to income above €600,000 (taxed at 47% for the excess)
• ✓Cannot combine with the general IRPF deductions system
• ✓Must maintain Spanish tax residency throughout the 6 years
• ✓Cannot switch back to standard IRPF once opted in (until the 6 years end)
• ✓Social security contributions still apply at standard rates

Beckham Law: Is It Right for You?

The Beckham Law is most beneficial if:

• ✓Your income exceeds €80,000/year
• ✓You have significant foreign income sources
• ✓You plan to stay in Spain for 3–6 years
• ✓You are coming with a Digital Nomad Visa or employment contract

Contact Costa Expat for a personalised tax assessment.