Spain Beckham Law (Régimen Especial)
Spain's Beckham regime lets qualifying new residents be taxed broadly as non-residents: a 24% flat rate on Spanish-source employment income up to EUR 600,000 (47% on the excess), with most foreign-source income exempt (foreign employment income is an exception). Applies for the arrival year plus the following five years.
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Key Details
Stay Requirements
Beckham Law applies to those who become Spanish tax residents - 183-day rule
high confidenceHighlights
- 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
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in tax law could affect the benefits of this regime.
Tax Notes
Spain's Beckham Law offers a flat tax rate of 24% on Spanish-source income for qualifying new residents.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.