The special tax regime often called the Beckham Law can change how eligible newcomers are taxed in Spain. It is an election under Article 93 of the Income Tax Law, not a benefit automatically granted with a visa.
Who may qualify?
Broadly, applicants must not have been Spanish tax resident in the previous five tax periods and must move for a qualifying reason. Eligible categories include certain employees, remote employees, company directors, entrepreneurs and specified highly qualified professionals. Each category has its own conditions. There is no general rule that every applicant needs a high salary or must perform 85% of their work in Spain.
A foreign employer does not automatically exclude a remote employee. Equally, holding a digital nomad visa does not automatically make every freelancer eligible. Ask an adviser to identify the exact statutory category your work fits.
How income is treated
For qualifying taxpayers, the general employment-income scale is 24% up to €600,000 and 47% above that amount. Employment income during the regime is treated as obtained in Spain; an overseas employer does not, by itself, make that salary exempt. Other income needs separate source and category analysis. Spanish-source investment income has a different scale.
Do not describe the regime as “no tax on worldwide income”. Foreign tax obligations, treaty relief, pensions, investment income and any business activity all need individual consideration. Nor is the 24% rate merely a national component with the ordinary autonomous-community income-tax scale added on top.
The election deadline matters
The regime normally covers the tax year in which Spanish tax residence is acquired and the following five tax years, while the conditions continue to be met. The Modelo 149 election is normally due within six months of the relevant activity start recorded for social-security purposes or in the accepted supporting documentation. That is not the same as waiting until the first annual tax return.
Questions to put to a tax adviser
Which eligibility category applies to me, and what evidence establishes it?
What event starts my six-month election period?
How are my salary, pension, dividends, rent and gains treated under each option?
What UK obligations remain, and how is double taxation addressed?
What happens if my employer, role or business structure changes?
What will compliance cost, and what changes when the regime ends?
Is it necessarily the better option?
No. Compare the whole household’s position under ordinary residence taxation and the special regime, including deductions, income types, foreign tax and professional fees. Moving solely to retire does not itself establish a qualifying work-related category. There can also be rules for eligible accompanying family members, so avoid ruling on a spouse’s position from their income alone.
What Costa Bridge can do
We can help organise your circumstances and the questions to take to a Spanish tax adviser. We do not determine eligibility, calculate your tax liability or submit tax elections.
Explore the Move Readiness Review or Digital Nomad Visa Route Review.
Sources and review date
Reviewed on 8 October 2026. Check the linked official guidance for the requirements that apply to your circumstances.