Special regime for incoming workers (Beckham Law)
Spain lets people who move there for work be taxed as non-residents while remaining income tax payers: 24% on employment income up to €600,000 and 47% above it, for the year of the move plus the following five tax years. It is known informally as the Beckham Law — and professional athletes are the one group the law explicitly excludes.
Parameters by year
| Year | Tax-free share | Above the cap | Minimum income | Reduced minimum | Maximum duration |
|---|---|---|---|---|---|
| 2026 | 24% | 47% | Not published yet | Not published yet | 6 years |
What changes
- 2026
- The 24% rate applies to employment income up to €600,000; the part above that is taxed at 47%. The cap switches the rate — it does not end the regime. The regime runs for the tax year in which residence changes plus the five following tax years. Savings income is taxed on a separate progressive scale and is outside these rates. Professional athletes are excluded by the law itself.
Who qualifies
- You must not have been resident in Spain during the five tax years before the move.
- The move must follow an employment contract, an employer-ordered posting, or remote work performed exclusively by telematic means — the international teleworking visa qualifies.
- Professional athletes covered by Royal Decree 1006/1985 are excluded.
- A spouse and children under 25 can opt into the regime alongside the main applicant.
Sources
- 01Ley 35/2006, artículo 93 — régimen fiscal especial aplicable a los trabajadores desplazados a territorio españolBoletín Oficial del Estado ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.