Beckham Law Spain 2025: Flat 24% Special Expat Tax Regime
Spain’s Beckham Law, created by Royal Decree 687/2005↗, lets new residents be treated like non-residents for six tax years. Qualifying employees, directors and entrepreneurs pay a flat tax rate of 24% on their Spanish salary up to €600,000, 47% above that and without the need to report most foreign-source income or file Modelo 720. This guide explains the Beckham Tax regime Spain requirements, who qualifies, how to apply with Modelo 149, what to file each year, details on Modelo 151, and the latest 2023-25 updates for digital-nomads and startup founders.
Key Takeaways
- The Beckham tax regime, enables a flat 24 % tax for expats in Spain on Spanish salary up to €600 000; 47 % on the excess.
- The special tax regime lasts from year of arrival + 5 full years (total 6). After which, normal IRPF regime applies.
- To apply, you must file Modelo 149 within 6 months of joining Spanish Social Security.
- Startup Law 28/2022 opened the regime to digital-nomads, startup founders, highly-qualified professionals and family members.
- You must report your tax return with Modelo 151 every year.
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1. What Is the Beckham Law (Special Expat Tax Regime)?
Royal Decree 687/2005↗ implements Article 93 of the Personal Income-Tax Law, giving newcomers a special expat tax regime: you are taxed a 24% flat rate only on Spanish-source income (up to €600,000, 47% in excess) and are exempt from the foreign assets declaration (Modelo 720) while covered under this regime.
2. Who Can Apply to the Special Expat Tax Regime (Beckham Law)?
Below are the core Beckham regime Spain requirements for 2025. You must first obtain (or apply for) one of the Spanish residence permits listed below. AEAT then lets you opt in, provided you were not tax-resident in Spain during the previous 5 tax years and you file Modelo 149 within 6 months of registering with Social Security.
| AEAT code (Modelo 149) | Residence type that qualifies | Key notes |
|---|---|---|
| 41-46 | Employment residence (standard trabajo-cuenta-ajena permit) | Full-time contract with a Spanish employer. |
| 47-50 | Administrator or director of a Spanish company | Company must carry on an active trade (not a passive holding). |
| 54 | Entrepreneur / investor permit under Law 14/2013 | Business must be innovative and receive a favourable ENISA report. |
| 55-58 | Highly-qualified professional at a Spanish startup | Contract must meet salary & skills thresholds set in Law 28/2022. |
| 56 & 59-60 | R & D / training / university research residence | Activities in R&D, scientific or technical training. |
| Teletrabajo internacional (new code 57) | Digital-nomad / remote-work visa | Employer outside Spain; work performed online from Spain. Tick box 55-58 and select ‘teletrabajo internacional’ in the dropdown. |
| 61-66 | Family members (spouse, partner, children < 25 or disabled) | Must relocate with, or soon after the main applicant and keep a lower Spanish tax base than the principal. |
Core conditions (all applicants)
- Not tax-resident in Spain during the preceding 5 tax years (Startup Law 28/2022↗).
- Relocate for the qualifying activity linked to the permit above.
- File Modelo 149↗ within 6 months of Social-Security “alta” (Box 32 must show the e-registry code of the documents you uploaded).
For more information, see AEAT Instrucciones para cumplimentar la comunicación – Modelo 149 → AEAT↗
3. Beckham Law (Special Tax Regime) Flat Tax Rates vs. Standard IRPF
Beckham vs. Standard Resident Rates (2025)
| Spanish taxable salary | Beckham flat tax | Standard IRPF |
|---|---|---|
| €0 – €60 000 | 24 % | 19–37 % |
| €60 001 – €300 000 | 24 % | 37–45 % |
| €300 001 – €600 000 | 24 % | 45–47 % |
| Over €600 000 | 47 % | 47 % |
Rates and caps confirmed by Royal Decree 1006/2023↗.
4. How Long Does the Beckham (Special Tax) Regime Last?
Coverage starts 1 January of the year you become resident and runs for five additional calendar years.
You can renounce early via Modelo 149, but you cannot re-enter once you leave.
5. How to Apply for the Beckham Regime – Complete Modelo 149 Guide (2025)
Follow the seven-step checklist below to file Modelo 149 and opt into Spain’s flat-tax Beckham Law. All steps and box numbers come from the official AEAT instructions AEAT – Instrucciones Modelo 149↗.
Step-by-Step
- Get a digital certificate↗ or Cl@ve PIN↗. You must file online unless you hold a formal appointment at an AEAT office.
- Gather & scan the required evidence: passport + NIE, Spanish Social-Security registration (alta), work or director contract, or the Startup/ENISA report for entrepreneurs, plus private-health cover and proof of address if asked.
- Upload the documents through AEAT’s “Aportar documentación necesaria” portal and copy the CSV/e-registry code you receive. AEAT – Subir documentos↗
- Open the Modelo 149 online form AEAT – Presentación Modelo 149↗ and complete each block as shown in the table below. Remember: file within 6 months of the date on your Social-Security alta.
- Sign and submit using your certificate/Cl@ve. Download the «Justificante» PDF – this is your proof of filing.
- Give a copy to your payroll department so they can start withholding 24 % instead of progressive IRPF.
- Track the status under “Consultas > Declaraciones presentadas”; AEAT usually issues the approval letter within 2-8 weeks.
Quick field-by-field cheat-sheet
| Block | Key boxes | What to enter |
|---|---|---|
| 1 · Contribuyente | 01-11 | NIE/NIF, full name, phone/email. Check 06 (principal) or 07 (family). |
| 2 · Representante / Domicilio | 21-30 | Representative's NIF & address or your Spanish address for notifications. |
| 3 · Causa de la comunicación | 31-38 | Tick 31 (new option), 33 (renounce), 34 (exclusion) or 37 (end of displacement). Paste the CSV/e-registry code from Step 3 in Box 32. |
| 4 A · Principal taxpayer | 41-60 | Select your residence-permit basis: • Employee (boxes 41-46) • Administrator/Director (47-50) • Entrepreneur / Investor Law 14/2013 (54) • Highly-Qualified / Startup Law 28/2022 (55-58) • R & D / Training (56, 59-60) Fill entry date (51), activity start (52), last tax-residence country (53) and nationality (67). Attach the matching evidence. |
| 4 B · Family member | 61-66 | Declare relationship to the principal, date of arrival, birth-date (children) and upload marriage/birth certificates. |
Deadline recap
- Apply: 6 months from Social-Security alta (family: latest 6 months from their arrival or the principal's alta).
- Renunciation: Modelo 149 must be filed in Nov–Dec before the tax year you want to exit.
- Exclusion: within 1 month of any breach (e.g. you stop working for the qualifying employer).
Once AEAT confirms your option, you switch to the flat 24 % withholding and start filing Modelo 151 each year – no Modelo 720 required while you stay under Beckham.
6. Foreign-Source Income Taxed Under the Beckham (Special Expat Tax) Regime
Under Article 93 PIT and Article 13 of the Non-Resident Income-Tax Law, only income classed as Spanish-source is taxable. The table shows items many expats mistakenly think are foreign but Spain still taxes:
| Income item taxed | Why it is Spanish-source |
|---|---|
| Income taxes under the Beckham Expat Tax Regime | Place of work in Spain → Article 13.1.a. |
| Director fees from a Spanish company | Spanish payer → Article 13.1.c. |
| Interest / dividends paid by a Spanish debtor or company | Spanish payer → Article 13.1.e. |
| Rent from property in Spain | Asset in Spain → Article 13.1.f. |
| Gains on Spanish real estate or “real-estate-rich” shares | Asset in Spain → Article 13.1.i-j. |
| Royalties for rights used in Spain | Use in Spain → Article 13.1.g. |
| Spanish-government pensions | Public-sector source → Article 13.1.h. |
7. Beckham Law Deadlines: Option, Renunciation & Exclusion
- Opt-in (Modelo 149): 6 months from Social-Security “alta”.
- Renounce: file in November–December before the year the renunciation starts.
- Exclusion: within 1 month of breaching a condition.
- End of displacement: within 1 month of leaving Spain.
8. Annual Tax Filing under Beckham (Special Expat Tax) Regime: Modelo 151
- File Modelo 151 before 30 June each year you are under the regime.
- Declare only the Spanish-source items in Section 6.
- Wealth & Solidarity Taxes apply only to Spanish assets.
- No Modelo 720 foreign-asset report required.
9. Latest Legal Updates to the Beckham Regime (2023-25)
The Startup Law 28/2022↗ cut the look-back period to 5 years, allowed digital-nomads and family members to join, and confirmed that directors with significant shareholdings qualify if the company is not a holding vehicle.
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Gerard B.
An expat who's done it, so you don't have to!
After spending years in Spain and thousands of euros on lawyers, tax advisors, and residency applications, only to realize that doing it yourself is often easier, cheaper, and just as effective. Gerard is an expat on a mission to help others avoid the same costly mistakes. By creating LiveLoveSpain, Gerard aims to share first-hand experiences, practical tips, and plenty of "Why didn't anyone tell me this?!" moments. Whether it's filing taxes, understanding visas, or just mastering the art of the sobremesa, he's here to help fellow expats integrate seamlessly without breaking the bank.