Visa & Residency
Beckham Law
Also known as: Spain Beckham Law, Régimen Especial de Trabajadores Desplazados, Special Expat Tax Regime Spain
Officially the Régimen Especial de Trabajadores Desplazados a Territorio Español, the Beckham Law lets qualifying individuals elect a non-resident tax treatment for the year of arrival in Spain plus the five subsequent tax years. The election freezes Spanish tax exposure at the Spanish-source slice of income — meaning foreign-source dividends, interest, capital gains, and most pension income are outside the Spanish net during the regime's validity (Spain's worldwide-taxation default does not apply).
Eligibility (post the 2023 Startups Law reform): the individual must (a) become a Spanish tax resident due to a labour contract with a Spanish employer, OR a posting from a foreign employer to Spain, OR an employment contract with a foreign employer where the employee works remotely from Spain, OR a directorship of a Spanish entity, OR an entrepreneurial activity classified as innovative; (b) not have been a Spanish tax resident in the previous five years (reduced from ten by the 2023 reform); (c) elect the regime within six months of registering with Spanish Social Security.
The 24% flat rate applies to Spanish-source employment income up to €600,000 per year; the surplus is taxed at 47%. Spanish-source dividends, interest, and capital gains are taxed at standard non-resident rates (19-28%). Wealth tax obligations for Spanish-source assets only — a major attraction for high-net-worth movers.
The regime is incompatible with Spanish autonomous-region tax incentives (no double dipping). Some autonomous regions (Madrid, Andalucía, Murcia) have parallel zero-wealth-tax policies that stack favourably for Beckham Law users.
Sources
Last factual review: 2026-05-08.
Related terms
HSP Visa (Spain Highly Qualified Professional)
Spain's Highly Qualified Professional visa is a fast-track work and residence permit for non-EU professionals filling specialised, well-paid roles at Spanish employers — including remote-first innovators under the 2023 Startups Law. Salary thresholds and qualifications gate entry, but processing is materially faster than the standard work-permit route, with permits typically valid for three years and renewable.
Tax Residency
Tax residency determines which country has primary right to tax your worldwide income. Each country sets its own tests — typically based on physical presence (often 183+ days/year), domicile, primary economic interests, or family ties. Holding a residence permit does not automatically establish tax residency, and tax residency does not require a residence permit. Dual tax residency is resolved by tax-treaty tie-breaker rules.
Double Taxation
Double taxation occurs when the same income or capital is taxed twice — typically once by the source country (where the income arises) and once by the residence country (where the recipient is tax resident). It's prevented by tax treaties (which allocate taxing rights) and by domestic relief mechanisms like the foreign tax credit and the foreign earned income exclusion. Unrelieved double taxation is rare in modern tax systems but can still occur with non-treaty-partner countries.
Spain Digital Nomad Visa
Spain's Digital Nomad Visa, launched in January 2023 under the Startups Law, lets non-EU remote workers live in Spain while working for foreign employers (or as freelancers serving foreign clients with Spanish revenue capped at 20%). Minimum income in 2026 is approximately 200% of Spain's monthly minimum wage (around €2,650/month gross). Issued for 1 year initially, renewable up to 5 years total. Pairs with the Beckham Law tax election.
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.
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.
Spain Digital Nomad Visa 2026: Requirements, Tax Benefits & How to Apply
Complete guide to Spain's digital nomad visa — eligibility, Beckham Law 24% flat tax, application process, costs, and best cities.