TL;DR: The Beckham Law lets people who move to Spain pay a flat 24% on their employment income (up to €600,000 a year) for the year they arrive and the next five years. Since 2023 it also covers remote employees of foreign companies, such as UK nationals on the Digital Nomad Visa. Income from outside Spain that is not employment income (UK rent, dividends, interest, gains) is not taxed in Spain. Freelancers generally do not qualify unless their activity is accredited as entrepreneurial. You must apply within six months.
What is the Beckham Law?
“Beckham Law” is the popular name for Spain’s special tax regime for people who move to Spain to work (article 93 of the Personal Income Tax Law). It was created in 2004 and reformed by Law 28/2022, the Startups Law, which since 2023 has opened it to remote workers, entrepreneurs and their families.
If you opt in, you are a Spanish tax resident, but you are taxed largely as if you were a non-resident: a flat rate on your work income, and Spanish tax only on other income that comes from Spain.
Who can use it as a UK national
Brexit does not matter here: the regime depends on why you move, not on your nationality. You can opt in if you have not been tax resident in Spain in the previous five years and you move to Spain because of one of these situations:
- You are hired by a Spanish employer, or your employer sends you to Spain. UK nationals hired by a Spanish company usually move on the highly qualified worker visa.
- You work remotely for a foreign employer, for example a UK company, using the international telework (Digital Nomad) route.
- You become a director of a company (with limits if the company only holds assets).
- You start an activity accredited as entrepreneurial under the Entrepreneurs Law (Law 14/2013).
- You are a highly qualified professional working for startups or in training, research, development or innovation, if that income is more than 40% of your total work and business income.
Your spouse and children under 25 (any age if disabled) can also opt in if they move with you or before the end of your first year under the regime, and their combined income is lower than yours.
Can freelance digital nomads use it?
In general, no. A UK freelancer who invoices clients as self-employed does not meet the “employment” route. The only ways in for the self-employed are an activity accredited as entrepreneurial, or the highly qualified professional route described above. If you are a freelancer, you will normally be taxed under the ordinary rules (and possibly the Spanish autónomo system).
How you are taxed under the Beckham Law
| Type of income | How it is taxed |
|---|---|
| Employment income (from Spain or abroad) | Treated as earned in Spain. Flat 24% up to €600,000 a year; 47% above that. |
| Spanish-source savings income (Spanish dividends, interest, capital gains) | Savings scale: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above. |
| Other income from outside Spain (UK rent, UK dividends, interest, capital gains on UK assets) | Not taxed in Spain. |
| Wealth Tax | Only on assets located in Spain (ordinary residents pay on worldwide assets). |
For comparison, ordinary Spanish residents pay progressive income tax on their worldwide income, with top rates that can exceed 45% depending on the region.
Example
A UK national moves to Spain on the Digital Nomad Visa and keeps working for her London employer for €70,000 a year. Under the Beckham Law she pays 24% Spanish tax on that salary, about €16,800. Her UK rental income is not taxed in Spain, although it is still taxed in the UK. Under the ordinary rules she would pay progressive rates on all of it.
How long it lasts
The regime applies in the tax year in which you become resident in Spain and the following five tax years: six tax years in total. You can leave it earlier by renouncing it, but you cannot opt back in.
What UK nationals should check on the UK side
- UK residence: moving to Spain does not end your UK tax residence automatically. HMRC’s Statutory Residence Test decides it, and the split-year rules may apply in the year you leave.
- UK-source income such as rent from a UK property generally remains taxable in the UK.
- Double taxation: people under the Beckham Law may not be able to rely on the UK–Spain tax treaty in the same way as ordinary residents.
Get advice on both countries before you move, not after.
How to apply
- Check you qualify: no Spanish tax residence in the previous five years, and a qualifying reason for your move.
- Get registered in Spain: Social Security registration or, if you work remotely for a foreign employer, the start date of your activity in Spain.
- File form 149 with the Spanish Tax Agency within six months of that date. Late applications are not accepted.
- File form 151 every year instead of the ordinary income tax return.
Pros and cons
Advantages: a flat 24% on work income; no Spanish tax on foreign investment or rental income; Wealth Tax only on Spanish assets; certainty for six years.
Disadvantages: freelancers usually do not qualify; it cannot be applied after the six-month deadline; personal deductions and allowances of the ordinary system do not apply; for modest salaries the ordinary system can sometimes be cheaper; treaty and UK-side issues need planning.
How we can help
We check whether you qualify, file form 149 on time and coordinate your Digital Nomad Visa application. Book a free 15-minute consultation.
Frequently asked questions
Can UK citizens apply for the Beckham Law after Brexit?
Yes. Nationality does not matter. What matters is that you move to Spain for a qualifying reason and were not tax resident in Spain in the previous five years.
Does the Beckham Law apply to digital nomads?
Yes, if you are an employee working remotely for a foreign company. Self-employed digital nomads generally do not qualify unless their activity is accredited as entrepreneurial.
How long does the Beckham Law last?
The year you become resident in Spain plus the following five tax years.
Is my UK rental income taxed in Spain under the Beckham Law?
No. Income from outside Spain that is not employment income is not taxed in Spain under the regime. It may still be taxed in the UK.
What tax rate applies above €600,000?
Employment income above €600,000 a year is taxed at 47%.
When do I have to apply?
Within six months of starting your activity in Spain, using form 149.
Do I pay Wealth Tax on my UK assets?
No. Under the Beckham Law, Wealth Tax only applies to assets located in Spain.
