Programmes/Spain/Spain Beckham Law (Régimen Especial)

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Spain Beckham Law (Régimen Especial)

SpainTax Regimemedium confidence

Spain's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Investment

24% flat rate on Spanish income

Processing

—

Min stay

183 days/year

Tax rate

24%

How popular is this programme?

Searches/mo

390

Interest

Moderate

Trend

Rising +29%

Demand score52/100

Based on Google search demand (US). Updated periodically.

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Key Details

Leads to PRNo

Dual citizenship—

Remote work—

Healthcare included—

Crypto accepted—

Same-sex recognised—

RenewableYes

Stay Requirements

Beckham Law applies to those who become Spanish tax residents - 183-day rule

high confidence

Highlights

Attractive flat tax rate of 24%
Designed for high-net-worth individuals
Focus on foreign-source income
Minimum stay of 183 days required
Simplified tax obligations for new residents

What could change

Changes in tax law could affect the benefits of this regime.

Official programme page Am I eligible?

Tax Notes

Spain's Beckham Law offers a flat tax rate of 24% on Spanish-source income for qualifying new residents.

Last verified: 4/15/2026Updated: 6/10/2026Confidence: medium

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People also ask

What is the Beckham rule in Spain?

The Beckham law in Spain is a special tax regime that enables foreigners who move to the Spanish territory to pay a flat fee of 24% only on the incomes they obtain in Spain instead of a progressive tax on their worldwide incomes (19-45%).

What is the Beckham Law in Spain 2026?

Quick Answer — Beckham Law in Spain The Beckham Law (Special Tax Regime for Impatriates) lets new Spanish tax residents pay a flat 24% income tax on Spanish-source income for 6 years, instead of progressive rates up to 47%.

Why is it called Beckham Law?

The "Beckham law" (Spanish: ley Beckham ; Royal Decree 687/2005) is a Spanish tax decree passed in June 2005. The law gained its nickname after the footballer David Beckham became one of the first foreigners to take advantage of it.

Related questions

Who qualifies for Beckham's law?

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