What Is the Beckham Law?
Named after footballer David Beckham (who benefited from it), Spain's Special Tax Regime (Régimen Especial de Trabajadores Desplazados) allows qualifying new residents to pay a flat 24% income tax on Spanish-source income, instead of progressive rates up to 47%. Foreign income is generally exempt. The regime lasts for 6 tax years.
Who Qualifies?
- You haven't been a Spanish tax resident in the last 5 years
- You're moving to Spain for work (employment, director, or under the Digital Nomad Visa)
- You apply within 6 months of registering with Social Security
- Your main source of income is not from a Spanish entity (for DNV holders)
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