Spain's Beckham Law (ERTE Regime) — Tax Guide for New Residents 2026
Quick Answer
Spain's "Beckham Law" (officially the Régimen Especial para Trabajadores Desplazados — ERTE, or Impatriados regime under Article 93 LIRPF) lets qualifying new Spanish tax residents pay a flat 24% income tax rate on Spanish-source income up to €600,000 per year, instead of Spain's normal progressive rates reaching 45–47%. The regime lasts 6 tax years and also eliminates wealth tax on overseas assets. Expanded in 2023 to include digital nomads and entrepreneurs. You must apply within 6 months of starting Spanish employment or registering your business activity.
Who Qualifies: The 5-Year Rule
The single most important eligibility requirement: you must not have been a Spanish tax resident at any point in the previous 5 tax years before the year you move to Spain. If you lived in Spain — even briefly — in 2021 and you want to apply in 2026, you may be disqualified.
Qualifying Categories (Post-2023 Expansion)
Spain's 2023 Startup Law expanded the Impatriados regime to new categories. As of 2026, the following qualify:
- Category 1 — Employment contract holders: You receive a Spanish employment contract or a transfer letter from a foreign company to work in Spain. The most traditional route.
- Category 2 — Company directors: Directors of Spanish companies in which you do not own 25%+ equity (to prevent abuse by founders moving their own companies). For regulated entities (banks, listed companies), no ownership limit applies.
- Category 3 — Digital nomads / remote workers: Since 2023, you can qualify by holding Spain's new Digital Nomad Visa and working for foreign employers or clients. You must derive at least 80% of income from non-Spanish clients.
- Category 4 — Entrepreneurs: Founders of innovative startups accredited by ENISA (Spain's national innovation agency) or equivalent authorities. Must be running a genuine innovative business project in Spain.
- Category 5 — Highly qualified professionals: Professionals contracted by Spanish companies under certain technical and scientific roles meeting salary thresholds.
Who does NOT qualify: Individuals moving to Spain purely for passive income (rental income, dividends, capital gains) with no employment contract or qualifying business activity. Passive income alone — even substantial — does not trigger eligibility.
The Tax Benefits in Detail
Flat 24% Rate on Spanish Income (up to €600K)
Under the regime, all Spanish-source employment or business income up to €600,000 per year is taxed at a flat 24%. Income above €600K is taxed at 47%. Compare this to Spain's normal progressive scale:
| Annual Income | Normal Spanish Rate | Beckham Law Rate | Annual Saving |
|---|---|---|---|
| €100,000 | ~37% | 24% | ~€13,000 |
| €200,000 | ~43% | 24% | ~€38,000 |
| €400,000 | ~45% | 24% | ~€84,000 |
| €600,000 | ~47% | 24% | ~€138,000 |
Note: Normal rates include the regional surcharge and vary slightly by region. The figures above are approximate blended rates.
Overseas Assets: No Spanish Wealth Tax
Standard Spanish tax residents must report overseas assets (via Modelo 720 and pay wealth tax on them). Impatriados regime holders are treated as non-residents for wealth tax purposes — they only pay wealth tax on Spanish-situated assets, not their global portfolio. For HNW individuals with substantial foreign assets, this can eliminate hundreds of thousands in annual wealth tax liability.
Foreign Income: Generally Not Taxed in Spain
Under the regime, income earned from foreign sources is generally not subject to Spanish income tax. Dividends from foreign companies, foreign rental income, and foreign capital gains stay outside the Spanish tax net (with some exceptions for controlled foreign company rules). You pay tax in the source country according to applicable tax treaties.
Duration and Application
The regime applies for the year you become Spanish tax resident plus the following 5 tax years — a total of up to 6 years. After the regime ends, you become a standard Spanish tax resident subject to normal progressive rates.
How to Apply: Modelo 149
- Establish Spanish tax residency (register your padrón — local census registration)
- Obtain your Spanish NIE number
- File Modelo 149 with the Agencia Tributaria within 6 months of starting your Spanish employment or business activity
- Once approved, file your annual income tax using the special IRNR form for impatriados rather than the standard IRPF return
Missing the 6-month application window means you cannot access the regime for that tax year — and you lose it permanently for the prior year. Filing late is not accepted as backdating.
Comparison With Other European Tax Regimes
| Regime | Country | Rate | Duration | Status 2026 |
|---|---|---|---|---|
| Beckham Law (ERTE) | Spain | 24% flat (up to €600K) | 6 years | Active, expanded 2023 |
| NHR (Non-Habitual Residency) | Portugal | 20% flat (PT income) + foreign exemptions | 10 years | Closed to new applicants Jan 2024 |
| IFICI (NHR 2.0) | Portugal | 20% flat | 10 years | Active, restricted eligibility |
| €200K Flat Tax (Nuovi Residenti) | Italy | €200K/year flat on all foreign income | Up to 15 years | Active |
| Non-Dom (Remittance Basis) | UK | Remittance-only taxation | Up to 15 years | Abolished April 2025 |
The Digital Nomad Expansion (2023)
The 2023 Startup Law added digital nomads and remote entrepreneurs to the Beckham regime. To qualify under this route, you must:
- Hold a valid Spanish Digital Nomad Visa (Visa para Nómadas Digitales) or be an EU/EEA citizen working remotely
- Derive at least 80% of income from work performed for foreign clients or employers outside Spain
- Have a genuine economic activity — employed or self-employed with verifiable income history
- Not have been a Spanish tax resident in the past 5 years
This makes Spain one of the most attractive destinations in Europe for high-earning remote workers. A software engineer earning €250,000 from US tech companies living in Barcelona pays 24% Spanish income tax rather than the 43–47% that would otherwise apply, while paying nothing on foreign dividends or capital gains held in foreign accounts.
Can I apply for the Beckham Law if I've been a Spanish tourist before?
Yes. The 5-year rule only covers periods when you were a Spanish tax resident (i.e., you spent more than 183 days in a calendar year in Spain, or Spain was the centre of your economic activities). Regular tourist visits do not make you a tax resident and do not affect eligibility. If you have never been registered on the Spanish census (padrón) and have not filed Spanish income tax returns as a resident, previous visits are irrelevant.
What happens to my foreign rental income under the Beckham Law?
Under the Impatriados regime, foreign rental income is generally not subject to Spanish tax. You pay tax on it in the country where the property is located (under that country's domestic law and any applicable treaty). When the regime ends after 6 years, you become a standard Spanish tax resident and would need to declare worldwide income including foreign rental income. Planning the transition well in advance of the end of the 6-year period is important.
Can my spouse also benefit from the Beckham Law?
Your spouse and children can also apply for the regime independently if they also meet the qualifying conditions — i.e., they haven't been Spanish tax resident for the previous 5 years and they have a qualifying employment contract or business activity. Spouses with no qualifying employment income of their own cannot access the regime, and will be treated as ordinary Spanish tax residents if they spend more than 183 days in Spain.
Does the Beckham Law apply if I buy a property in Spain but work remotely for a US company?
Post-2023, yes — if you have a valid Digital Nomad Visa or are an EU/EEA citizen, you can access the regime while working remotely for non-Spanish employers. The key requirement is that at least 80% of your income comes from outside Spain. For non-EU nationals (including Americans), you would first need to obtain the Digital Nomad Visa before establishing Spanish tax residency, which triggers your application window.