Visa & Residency
Beckham Law
Also known as: Spain Beckham Law, Régimen Especial de Trabajadores Desplazados, Special Expat Tax Regime Spain
Quick answer
BOE — Income Tax Law, Article 93 · checked 9 Nov 2026
Article 93 of the income-tax law sets the qualifying move, prior non-residence and activity conditions. Remote employees and certain entrepreneurs or professionals may qualify, but holding a digital-nomad residence permit does not guarantee the tax election.
The regime uses special non-resident-tax rules while the individual remains an income-tax taxpayer. It does not limit employment tax to the employer's country or exempt all foreign-paid salary. Other income types require their own source and rate analysis.
Sources
- BOE — Income Tax Law, Article 93 · checked 9 Nov 2026
Related terms
HSP Visa (Spain Highly Qualified Professional)
Spain's national Highly Qualified Professional route is an employer-led residence authorisation for qualifying specialist roles. Under the rules checked in 2026, the authorisation can last up to three years, or the shorter contract period plus three months within that cap. The national route and the EU Blue Card have different qualification and salary requirements.
Tax Residency
Tax residency is a domestic-law status used to determine a person's tax obligations. It is distinct from citizenship and permission to live in a country. Presence, homes, work and other ties can matter. A person can meet more than one country's domestic rules; an applicable tax treaty may resolve residence for treaty purposes.
Double Taxation
International double taxation can arise when more than one jurisdiction taxes the same income. Relief may come from a treaty, a domestic foreign-tax credit or an exemption, subject to their conditions. A foreign-tax payment does not automatically eliminate all tax in the other country, and relief is not limited to countries with a treaty.
Spain Digital Nomad Visa
Spain's international teleworker route serves qualifying remote employees of foreign companies and independent professionals. The Washington consulate states a €2,442 monthly main-applicant minimum for 2026, equal to 200% of the €1,221 SMI. Independent professionals may perform up to 20% of their activity for a Spanish company; employees must work for companies outside Spain.
Deeper guides
Spain Digital Nomad Visa 2026: Complete Guide (Beckham Law, Costs, Cities)
Spain ranks #1 in the 2026 Digital Nomad Visa Index. Full guide to requirements, Beckham Law tax savings, best cities (Valencia, Málaga, Barcelona), costs, and application process.
Portugal vs Spain Tax for Americans 2026: IFICI vs Beckham Law Compared
Side-by-side US-citizen tax comparison: Portugal IFICI (20% flat, 10 years, narrow eligibility) vs Spain Beckham (24% flat, 6 years, broader eligibility). FEIE/FTC stacking, scenario tables at $50K/$100K/$200K, regime eligibility rules.
Moving to Spain 2026: $1,500–$2,500/mo, DN Visa & Beckham Law
Valencia $1,500/mo, Barcelona $2,200/mo, Madrid $2,500/mo. DN visa for remote workers. Beckham Law 24% flat tax. 300+ sunny days. Healthcare ranked #7.
Buying Property in Spain 2026: Marbella, Mallorca, Barcelona & Complete Guide
Marbella €4,500/m², Mallorca €4,600/m², Barcelona €4,300/m² — step-by-step process, closing costs (8-13%), ITP by region, Golden Visa end, Beckham Law 24% tax, mortgage options. April 2026.
US Expat Tax Guide 2026: FEIE $132,900, FTC, and Zero-Tax Strategies
Comprehensive 2026 US expat tax guide. FEIE exclusion: $132,900 (single) / $265,800 (married). Combined with standard deduction: $149,000 zero-tax threshold. FTC, self-employment tax, Totalization Agreements, and destination tax regimes (Beckham Law, Impatriate, IFICI) explained.
Barcelona vs Valencia: Why the Smart Money Is Moving South
Barcelona 1-bed: €1,200–€1,500. Valencia: €750–€950. Same Beckham Law, same weather, different price tag. Plus the anti-tourism hostility factor nobody mentions.