Taxes

Understand tax residency, choose between Beckham Law (24% flat rate) and standard IRPF (progressive rates), and meet filing deadlines. Use our calculator to optimize your tax situation.

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Beckham Law Spain 2025: Flat 24% Special Expat Tax Regime

Beckham Law Spain 2025: Flat 24% Special Expat Tax Regime

Moving to Spain for work? The ‘Beckham Law’ (ley Beckham; Royal Decree 687/2005) lets qualifying expats pay a flat tax rate of 24 % on their Spanish salary without the need to report most foreign-source income or file Modelo 720. This guide explains the Beckham 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.

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Estimate your Spanish income tax with and without the [Beckham Law](https://livelovespain.com/guides/beckham-law-spain-2025-flat-24-special-expat-tax-regime) (24% flat expat regime).

Beckham Law vs Standard IRPF

OptionEligibilityRateIncome TypesDeadlineFormsBest For
Beckham Law (Special Tax Regime)New residents moving to Spain for an employment contract, as digital nomads or as company directors (<25% ownership). Condition: not tax resident in Spain during the previous 5 years,24% flat up to €600,000; 47% above €600,000Spanish employment income onlyOpt-in within 6 months of registering with Spanish Social SecurityForm 149 (opt-in), Form 151 (annual return)Highly-qualified employees, digital nomads, company directors
Standard IRPFAll Spanish tax residentsProgressive ~19%–47% (state + regional variations)Worldwide income: salary, investments, property, dividends, etc.Annual return by June 30 of the following yearForm 100 (Modelo de la Renta)All residents

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