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Tax

Special tax regime for inbound workers (‘Beckham Law’)

The inbound workers regime allows people who move their residence to Spain for a job, a directorship or certain entrepreneurial or highly qualified activities to pay tax under non-resident income tax rules in the year of the move and the following five years, at 24% on general income up to €600,000. It has strict conditions and a deadline to opt in. We check whether your case qualifies and handle the election and the annual returns.

By Elena Fernández Ruiz, ICAB member no. 43871 · Updated on 14 October 2026

In brief

Who it is for
People who become tax resident in Spain because of an employment contract, remote work as an employee, a directorship, or an entrepreneurial or highly qualified activity (start-ups, training or R&D and innovation), and their family members.
Deadline to opt in
Six months from the start date of the activity shown in your Social Security registration or the equivalent document; for family members, six months from their arrival in Spain or the main taxpayer's deadline, whichever ends later (art. 116 of the IRPF Regulation).
Duration
The year in which you become tax resident and the following five years (art. 93 of the IRPF Law).
Fees
We quote them in the first consultation (€40), with the option to pay in instalments.

Requirements

  • Not having been tax resident in Spain in the five tax years before the year of your move.
  • Becoming tax resident in Spain as a result of the move, which must take place in the first year of the regime or in the year before.
  • Moving because of an employment contract (other than as a professional sportsperson) with an employer in Spain, a posting ordered by your employer, or remote work as an employee, with or without the international teleworking visa.
  • Or because you become a director of a company; if it is an asset-holding company, your stake must not make it a related entity.
  • Or because of an entrepreneurial activity approved by ENISA, or as a highly qualified professional working for start-ups or in training, R&D and innovation (over 40% of your income).
  • Not earning income through a permanent establishment in Spain: a self-employed person (autónomo) with an ordinary business activity can neither join nor remain in the regime.
  • Your spouse (or the other parent) and children under 25 or with a disability may join if they move, become tax resident, were not tax resident in the previous five years, have no permanent establishment and their combined taxable bases are lower than yours.
  • Notifying the Tax Agency (Agencia Tributaria) of your election on form 149 (modelo 149), after uploading the supporting documents through its e-office.

How we help you

  1. We study your case

    We review your tax residence over the previous five years, the reason for your move and the activity you will carry on in Spain, including whether you work remotely as an employee or as self-employed.

  2. We prepare the documents

    We gather your Social Security registration or the document keeping your home-country cover, your residence authorisation and the supporting documents from your employer, the company or ENISA.

  3. We file form 149

    We upload the documents through the Tax Agency's e-office and file the election within the six-month deadline; the Agency issues, where appropriate, the certificate within ten working days.

  4. Annual follow-up

    Each year we file form 151 and review wealth tax, changes of job, notices of exclusion or end of assignment and, if it suits you, waiving the regime.

Frequently asked questions

I am a digital nomad. Can I apply?

If you work remotely for your employer as an employee, you can, whether or not you hold the international teleworking visa, provided you meet the other requirements. If you work as a self-employed person for your own clients, no: the Directorate-General for Taxes considers that carrying on a business activity in Spain rules out the regime, except for entrepreneurial activity or highly qualified professionals working for start-ups or in training or R&D and innovation.

How much tax will I pay?

Your general income is taxed at 24% up to €600,000 and at 47% above that; dividends, interest and gains at between 19% and 30%. All your employment income is taxed and, for everything else, only income obtained in Spain. For wealth tax, only assets located in Spain are taxed.

What happens if I leave the job that brought me to Spain?

It depends on the case. The Directorate-General for Taxes has accepted keeping the regime if the employment ends, particularly for reasons beyond your control, and after a short period of inactivity you start another employment or a directorship that meets the requirements. Registering as self-employed with an ordinary business activity, by contrast, means exclusion from that year, with no option to rejoin.

Legislation

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