Digital nomad in Spain: taxes and the Beckham Law

Settling in Spain to work remotely is increasingly common, but before you pack your bags it is worth understanding what taxes you will pay. A digital nomad's taxation can vary enormously depending on whether or not you opt for the special regime known as the Beckham Law. In this guide we explain how an international remote worker is taxed in Spain, what this regime involves and how to apply for it step by step, so the decision does not catch you by surprise.

When you are a tax resident in Spain

The general rule is simple: if you spend more than 183 days in Spanish territory during the calendar year, the Tax Agency considers you a tax resident. That means that, by default, you would be taxed under IRPF on your worldwide income, that is, on everything you earn inside and outside Spain, applying the tax's progressive brackets.

For many digital nomads with high incomes who work for foreign companies or clients, being taxed on worldwide income at the progressive rate can be burdensome. That is where the special regime comes into play, allowing you to change the rules of the game for several years.

What the Beckham Law is

The so-called Beckham Law is, technically, the special regime for workers posted to Spanish territory, set out in article 93 of the IRPF Law. It owes its popular nickname to the footballer who was among the first to use it two decades ago.

Its great appeal is that it allows you to be taxed at a flat rate of 24 % on employment income up to 600.000 € per year (and at 47 % on the portion above that figure), instead of applying the general progressive scale. This regime applies during the year of arrival and the five following tax years, so you can enjoy it for a total of six tax periods.

In addition, apart from the employment income itself, under this regime you are not taxed on your worldwide income, which in practice is usually very advantageous for someone with income or assets outside Spain.

What changed with the Startups Law

For years, this regime was designed mainly for executives and workers relocated by a company. The Startups Law (Ley 28/2022) considerably broadened access and opened the door to new profiles.

• International remote workers, that is, digital nomads.
• Entrepreneurs who carry out an innovative activity.
• Highly qualified professionals.
• Their spouse and children, who can also opt in under certain conditions.

This reform is precisely what connects the tax regime with the residence permit. If you come to Spain under the digital nomad residence or as a residence for highly qualified professionals, you have a natural route to opt for the Beckham Law.

Requirements to opt in

The key requirement, and the one that raises the most doubts, concerns your recent tax history. To be able to opt for the regime you must not have been a tax resident in Spain in the five years prior to your relocation. It is worth stressing this period, because until the reform it was ten years, and outdated information still circulates about it.

Added to that is the need to move to Spain for a reason that fits the circumstances provided for (international remote work, highly qualified activity, entrepreneurship, etc.) and not to obtain income that qualifies as obtained through a permanent establishment in Spain, except for that expressly allowed. As of 2025, these are the parameters in force, but remember that tax rules are updated frequently.

How and when to apply: the modelo 149

The regime does not apply automatically: it must be expressly requested. The application is filed using the modelo 149 before the Tax Agency.

The deadline is strict: you have six months from the date of registration with Social Security in Spain (or from the start of the activity recorded in your relocation documentation). If you let that deadline pass, you lose the chance to opt in, so it is one of the first things to put on the calendar as soon as you arrive.

1. Process and obtain your residence authorisation as an international remote worker.
2. Register with Social Security or formally start your activity.
3. File the modelo 149 within the following six months.
4. Once admitted, pay tax on your employment income at the flat rate.

What happens if you do not opt for the regime

Opting for the Beckham Law is a choice, not an obligation. A digital nomad who does not opt in, and who spends more than 183 days in Spain, is taxed as a normal tax resident: under IRPF and on their worldwide income, applying the progressive scale.

For some people that can even be more favourable, for example if their income is moderate, if they have many family or regional deductions, or if they are interested in applying certain benefits that the special regime does not provide for. There is no single answer: it is worth running the numbers in your specific case, ideally with a tax adviser, before deciding.

Frequently asked questions

How long can I stay under the Beckham Law?

The regime applies during the year in which you move to Spain and the five following tax years, that is, a maximum of six tax periods in total.

What tax rate do I pay under the Beckham Law?

You are taxed at a flat rate of 24 % on your employment income up to 600.000 € per year, and at 47 % on the portion exceeding that amount, instead of applying the general progressive IRPF scale.

Can my family also opt for the regime?

Yes. Following the Startups Law (Ley 28/2022), the spouse and children can opt for the regime under the conditions established by the rule, provided the requirements laid down are met.

Until when can I file the modelo 149?

You have six months from your registration with Social Security in Spain or from the start of the activity. After that deadline it is no longer possible to opt for the regime for that relocation.

Do I need to have lived outside Spain before applying?

Yes. The key requirement is not to have been a tax resident in Spain during the five years prior to your relocation (before the reform it was ten years).

Bear in mind that the requirements, figures and deadlines can change over time, so it is always advisable to confirm them in the official sources (Tax Agency and current regulations) or with a professional before making decisions.