Immigration

Beckham Law in SpainBeckham Law in Spain: How the 24% Tax Regime WorksBeckham Law in Spain

Spain’s Beckham Law can allow certain people who move to Spain for work or qualifying professional activity to use a special tax regime for up to six tax years.

The headline benefit is well known:

qualifying income can be taxed at 24% up to €600,000 rather than under Spain’s ordinary progressive resident income-tax rates.

But the Beckham Law is frequently misunderstood.

It does not mean:

Every foreigner moving to Spain qualifies
Every Digital Nomad Visa holder qualifies
Every freelancer qualifies
All income is taxed at 24%
All foreign income is automatically exempt
Spanish property becomes tax-free
Social Security obligations disappear
The regime applies automatically

Eligibility depends on why you moved to Spain, your previous Spanish tax residence, your employment or professional structure, and when you apply.

For many internationally mobile professionals, tax planning should therefore happen before or immediately after relocation, not when the first Spanish tax return becomes due.

What Is the Beckham Law?

“Beckham Law” is the popular name for Spain’s special tax regime for certain workers, professionals and entrepreneurs who move to Spanish territory.

The regime is contained in Article 93 of Spain’s Personal Income Tax Law.

A qualifying person becomes a Spanish Personal Income Tax taxpayer but calculates tax using rules based largely on the Non-Resident Income Tax system, subject to important special provisions.

That distinction matters.

You are not simply treated as a normal non-resident.

Instead, you remain an IRPF taxpayer under a special regime.

Why Is It Called the Beckham Law?

The nickname became popular after footballer David Beckham moved to Real Madrid and used an earlier version of Spain’s inbound-worker tax regime.

The current rules are substantially different from those that existed at that time.

Professional athletes are now excluded from the regime.

The Beckham name remains, but the modern regime is aimed much more broadly at internationally mobile employees, remote workers, company directors, entrepreneurs and certain highly qualified professionals.

What Is the Beckham Law Tax Rate?

The best-known rate is:

Taxable amount	Special rate
Up to €600,000	24%
Amount above €600,000	47%

The 24% rate does not necessarily apply to every type of income.

Spanish-source dividends, interest and certain capital gains are subject to a separate savings-income scale.

This is why saying:

“The Beckham Law means you pay 24% tax in Spain”

is incomplete.

A person’s actual tax result depends on the composition of their income.

Why Can the Beckham Law Be Attractive?

Under Spain’s ordinary resident system, personal income tax is progressive and includes both state and autonomous-community components.

Higher earners can therefore face marginal tax rates considerably above 24%.

For a professional earning a substantial salary, the special regime can potentially produce significant savings.

But salary is only one part of the calculation.

Before choosing the regime, review:

Salary
Bonuses
Share compensation
Dividends
Interest
Capital gains
Foreign companies
Property
Pensions
Business income
Wealth Tax exposure
Family circumstances
Available deductions
Social Security

For some taxpayers, the ordinary Spanish system can actually be better.

Who Can Qualify for the Beckham Law?

The regime is potentially available to several categories of people relocating to Spain.

These include qualifying:

Employees starting employment in Spain
Employees transferred to Spain
Remote employees
International teleworkers
Company directors
Entrepreneurs
Highly qualified professionals providing services to qualifying startups
Certain professionals carrying out training, research, development or innovation
Certain family members of a qualifying principal taxpayer

Professional athletes are excluded.

Each category has its own conditions.

The Five-Year Previous Residence Rule

A central condition is that the applicant must not have been Spanish tax resident during the five tax periods preceding the relevant relocation/residence period.

Before 2023, this look-back period was ten years.

It is now five.

Be careful if you previously lived in Spain.

Tax residence does not depend only on whether you had a residence card.

Factors can include:

Days spent in Spain
Where your family lived
Your main economic interests
Previous Spanish tax filings
Your actual living arrangements

Immigration residence and tax residence are different concepts.

Someone can therefore have an immigration history in Spain that does not perfectly match their tax-residence history.

The Reason for Moving to Spain Matters

The relocation must be connected with a qualifying circumstance.

This causal connection is essential.

The regime is not designed for someone who simply chooses to retire or live in Spain and later decides they would prefer the special tax system.

Depending on the category, the move may arise because the person:

Starts employment with a Spanish employer
Is transferred by an employer
Begins qualifying remote employment from Spain
Becomes a company director
Carries out qualifying entrepreneurial activity
Performs qualifying highly skilled professional activity

The professional arrangement should be understood before relocating whenever possible.

Can Employees Qualify?

Yes.

Employees are one of the clearest categories.

A qualifying move can arise when someone:

Starts a new employment relationship with a Spanish employer
Is transferred to Spain by an existing employer
Receives a formal assignment to Spain
Performs qualifying remote employment from Spain

The relationship between the employment and the move must be genuine.

Can Remote Workers Qualify?

Yes.

The modern regime expressly accommodates certain remote employees.

A worker can potentially satisfy the employment condition when the work is performed remotely through information, telecommunications and telematic systems.

This has made the regime especially important to international remote employees moving to Spain.

Digital Nomad Visa and the Beckham Law

A person holding Spain’s Digital Nomad Visa may potentially qualify for the Beckham Law.

But the two regimes should never be treated as identical.

Digital Nomad Visa

An immigration authorization.

It determines whether the person can legally reside and perform qualifying remote activity from Spain.

Beckham Law

A tax regime.

It determines how a qualifying taxpayer is taxed.

Obtaining the Digital Nomad Visa does not automatically place someone under the Beckham Law.

A separate tax application is required.

Employee Digital Nomads vs Freelancers

This is one of the most important distinctions.

Remote Employee

Someone employed by a foreign company can potentially fit directly within the remote-employment category.

Independent Freelancer

An ordinary self-employed freelancer does not automatically qualify simply because:

Their clients are outside Spain
They work online
They have a Digital Nomad Visa
They register as autónomo

Self-employed eligibility generally requires the professional activity to fall within one of the specific qualifying categories, such as qualifying entrepreneurial activity or certain highly qualified professional activities.

Therefore:

Digital Nomad Visa ≠ automatic Beckham Law eligibility.

Can Entrepreneurs Qualify?

Yes, qualifying entrepreneurs can potentially use the regime.

The economic activity must meet Spain’s legal definition of entrepreneurial activity under the applicable startup and entrepreneur framework.

This generally means an innovative activity and/or one of particular economic interest to Spain that has gone through the required recognition process.

Someone considering this route should also understand the immigration requirements in our Spain Entrepreneur Visa guide.

The tax and immigration processes are connected but legally separate.

Approval of entrepreneur residence should not be treated as automatic tax approval.

Can Company Directors Qualify?

Yes.

This area changed significantly with the Startup Law reforms.

A person moving to Spain because they become a director of a company may qualify.

For an ordinary operating company, the director’s ownership percentage is not automatically a barrier.

However, different restrictions apply where the company is considered a patrimonial entity—essentially an asset-holding entity rather than an active operating business.

In that situation, the director generally needs to remain below the ownership threshold that would make the director and company related parties for these purposes.

In practice, that generally means a participation of less than 25%.

This distinction is important.

The rule is not simply:

“A director cannot own more than 25% of the company.”

For an active operating company, that is not the general rule.

Can Startup Professionals Qualify?

Certain highly qualified professionals can qualify when they provide services to qualifying emerging companies.

This category is narrower than ordinary freelancing.

It is intended for qualifying high-level professional activity connected with Spain’s startup ecosystem.

For immigration options available to international specialists, see the Highly Qualified Professional Visa.

Researchers and Innovation Professionals

The regime can also cover certain qualifying professionals engaged in:

Training
Research
Development
Innovation

Specific statutory requirements apply.

For some of these professionals, remuneration from qualifying activity must represent more than 40% of the person’s combined business, professional and employment income.

Do not assume that simply working in technology or calling yourself a researcher is sufficient.

Can a Self-Employed Person Use the Beckham Law?

Sometimes—but ordinary self-employment does not qualify by itself.

A conventional:

Consultant
Designer
Marketing freelancer
Coach
Programmer
Independent contractor

does not automatically gain Beckham Law eligibility simply by relocating to Spain.

The professional must fit one of the specific qualifying categories.

This is one reason the tax structure should be checked before choosing between different Spanish residence routes.

Can Family Members Also Qualify?

Yes.

Since the reforms effective from 2023, certain family members can potentially enter the special regime as associated taxpayers.

Potential family members include:

The spouse
Children under 25
Children of any age where they have a qualifying disability
The other parent of the children where the couple is not married

They must satisfy separate statutory conditions.

These include requirements involving:

Timing of relocation
Spanish tax residence
Previous non-residence in Spain
Permanent-establishment restrictions
Their relationship to the principal taxpayer
Income levels

A particularly important condition is that the combined taxable bases of the associated family taxpayers must remain below the taxable base of the principal taxpayer for the relevant period.

Family planning should therefore be done as one coordinated analysis.

How Long Does the Beckham Law Last?

The regime can apply for a maximum of six tax years.

It generally covers:

The first tax year in which the person becomes Spanish tax resident + the following five tax years.

For these purposes, the tax-residence year is generally the first calendar year after the move in which the individual remains in Spain for more than 183 days.

Example

Suppose someone moves to Spain late in 2026 but does not spend enough days in Spain to become Spanish tax resident for 2026.

Their first Spanish tax-residence year may instead be 2027.

The detailed timeline should be reviewed because the relationship between:

Arrival
Start of employment
Tax residence
Social Security
Modelo 149 deadline

can determine whether the regime remains available.

When Do You Apply?

The option is communicated through Modelo 149.

For a principal taxpayer, the general deadline is typically linked to the qualifying activity start date shown in:

Spanish Social Security registration, or
Documentation allowing continued coverage under another country’s Social Security system

The usual deadline is six months from the relevant starting point.

Associated family members have separate timing rules.

Do not calculate the deadline simply from:

Your flight date
Your TIE appointment
The date you receive your residence card
The end of the tax year

The legally relevant date may be different.

Why the Six-Month Deadline Is So Important

Missing the application deadline can destroy an otherwise strong Beckham Law case.

This is one of the biggest practical mistakes newcomers make.

The dangerous sequence is:

Move to Spain → start work → settle in → deal with housing → obtain documents → think about tax next year

By then, the Modelo 149 deadline may already have expired.

A better sequence is:

Choose immigration route → determine employment structure → review tax eligibility → coordinate Social Security → move → start activity → file Modelo 149 on time

What Is Modelo 149?

Modelo 149 is the communication used with Spain’s Tax Agency to:

Opt into the special regime
Renounce the regime
Communicate exclusion
Communicate the end of the relevant displacement

Before submitting the option, the taxpayer must be registered in Spain’s tax census.

Supporting documentation must also be submitted electronically through the Tax Agency’s required procedure.

Each taxpayer files individually.

The principal taxpayer applies before associated family taxpayers.

What Documents May Be Needed?

Required evidence depends on the category.

Documentation may include:

Spanish tax identification details
Passport or identity documents
Residence authorization
Employment contract
Employer information
Assignment letter
Social Security registration
Certificate maintaining foreign Social Security coverage
Director appointment
Company information
Entrepreneurial-activity documentation
Startup documentation
Professional qualifications
Evidence of activity start date
Family relationship documents

Do not use a generic Beckham Law checklist without first determining which legal category applies.

Do You Need an NIE?

Foreigners completing Spanish tax procedures will normally need Spanish tax identification.

For most foreign individuals, their NIF is based on their NIE.

If you do not yet understand your Spanish identification status, see our NIE Number in Spain guide.

An NIE is an identification number.

It is not, by itself, proof of Spanish residence or authorization to work.

What Happens After Modelo 149 Is Accepted?

The Tax Agency can issue a document confirming application of the special regime.

Keep it.

The taxpayer must then comply with the tax rules applicable throughout the regime.

Being accepted does not mean:

“I no longer file Spanish tax returns.”

Special-regime taxpayers normally submit a separate annual return.

What Is Modelo 151?

Modelo 151 is the annual Spanish Personal Income Tax return used by taxpayers covered by the special Article 93 regime.

The distinction is simple:

Modelo 149 → elect the regime

Modelo 151 → annual tax declaration under the regime

Both are important.

How Is Salary Taxed?

Employment income obtained during the applicable period is generally treated as Spanish-source income under the special regime.

This is extremely important for international employees.

A salary does not remain outside Spanish taxation simply because:

The employer is Canadian
The employer is American
The employer is British
Salary enters a foreign bank account
Payroll remains outside Spain

Under the special regime, employment income during the relevant period is generally brought into the Spanish calculation.

The main scale is:

24% up to €600,000
47% above €600,000

Foreign taxes and applicable double-tax relief require separate analysis.

What Happens to Foreign Dividends and Investments?

This is one of the major potential advantages of the regime.

Unlike an ordinary Spanish resident taxpayer, a Beckham Law taxpayer is not generally taxed in Spain on every category of worldwide income.

Foreign-source passive investment income may fall outside Spanish taxation under the special source-based system.

Examples can include genuinely foreign-source:

Dividends
Interest
Capital gains
Rental income

But source rules matter.

Do not assume that an income item is foreign-source simply because:

The money is paid abroad
The account is foreign
The company is foreign
The asset was purchased before relocation

The legal source of income must be analysed.

Foreign Company Owners Need Extra Care

International entrepreneurs frequently move to Spain while owning companies abroad.

This can create issues beyond personal Beckham Law eligibility.

Questions may include:

Where is the company effectively managed?
What work does the owner perform from Spain?
Is remuneration salary, director remuneration or business income?
Could the company develop Spanish corporate-tax exposure?
Are transactions between the owner and company correctly structured?
Are transfer-pricing rules relevant?
Does Social Security apply in Spain?

The Beckham Law is a personal tax regime.

It does not automatically protect a foreign company from Spanish tax consequences.

What About Foreign Pensions?

Pensions require individual analysis.

Do not assume that a foreign pension receives the same treatment as:

Salary
Dividends
Capital gains
Interest

Double-tax treaties may also affect where pension income is taxable.

Anyone relocating with substantial pension income should model the Beckham regime and ordinary Spanish taxation before choosing a strategy.

What Happens to Spanish Dividends and Capital Gains?

Spanish-source investment income remains relevant.

Spanish-source:

Dividends
Interest
Certain capital gains

can be taxable under the separate savings-income scale applicable to the special regime.

They are not simply taxed at the 24% employment rate.

This is particularly important for:

Spanish shareholders
Investors
Founders
Property owners
High-net-worth residents

What Happens If You Own Property in Spain?

Spanish property can remain taxable even under the Beckham Law.

Possible taxes can include:

Tax on Spanish rental income
Capital gains on Spanish property
Imputed real-estate income
Wealth Tax
Solidarity Tax where applicable
Local property taxes

The special regime should never be interpreted as making Spanish property tax-free.

Your Main Home in Spain Can Create Imputed Income

This is an important point that many older Beckham Law guides do not explain correctly.

Under the current Tax Agency interpretation, taxpayers using the special Article 93 regime can be required to calculate imputed real-estate income on Spanish urban property even when that property is their habitual residence.

That differs from the ordinary IRPF treatment of a taxpayer’s principal residence.

If you buy a home in Spain while under the Beckham Law, include this in your tax planning.

What About Foreign Property?

Foreign real estate is generally treated differently because the special regime uses source-based principles for many categories of income.

However, rental income, ownership structures, foreign companies, financing and eventual sale of the property should all be reviewed individually.

Do not plan a large foreign-property sale solely on the assumption that “Beckham Law means no tax.”

Source rules and other jurisdictions’ taxes remain relevant.

Wealth Tax Under the Beckham Law

A qualifying Article 93 taxpayer is generally subject to Spain’s Wealth Tax on an obligación real basis.

In simplified terms, this generally focuses Spanish Wealth Tax exposure on qualifying Spanish assets and rights rather than worldwide wealth.

This can be a major consideration for high-net-worth individuals.

But the final result can depend on:

Asset type
Ownership
Autonomous-community rules
Exemptions
Company interests
Property
Debt
The Solidarity Tax on Large Fortunes

A high-net-worth relocation should be modelled before the move.

Do Beckham Law Taxpayers File Modelo 720?

Generally, no.

The Spanish Tax Agency specifically states that an individual covered by the Article 93 special regime is not required to submit Modelo 720 solely because of foreign assets and rights.

This is an important advantage compared with the reporting obligations that can apply to ordinary Spanish tax residents.

However, this does not mean every Spanish tax or information-reporting obligation disappears.

A spouse or other family member who is Spanish tax resident but is not personally covered by the special regime may have a different reporting position.

Does the Beckham Law Eliminate Social Security?

No.

Tax and Social Security are separate systems.

A taxpayer can qualify for the Beckham Law and still have Spanish Social Security obligations.

An international worker may instead remain covered by another country’s Social Security system where EU coordination rules or a bilateral agreement permit this.

Possible factors include:

Country of origin
Employer location
Employee vs self-employed status
Length of assignment
Certificate of coverage
EU rules
Bilateral Social Security agreement

For an introduction to the Spanish system, see Social Security in Spain.

Digital Nomads Must Coordinate Tax and Social Security

This is particularly important for remote workers.

A Digital Nomad residence strategy may involve:

Immigration → employment → tax → Social Security → employer compliance

Those pieces should agree with each other.

For example, it is risky to tell immigration authorities that you are an employee while structuring Spanish tax or Social Security filings as though you were an independent freelancer without analysing the consequences.

The strongest relocation plans use one consistent professional structure.

Is the Beckham Law Always Better Than Ordinary Spanish Tax?

No.

This is probably the most important financial question.

The special regime can be extremely attractive for a high-income taxpayer.

But ordinary IRPF may be more attractive in other situations.

Possible factors favouring ordinary taxation can include:

Lower employment income
Family deductions
Personal allowances
Deductible items
Losses
Certain tax credits
Particular investment situations

Meanwhile, Beckham Law can be particularly attractive where someone has:

High employment income
Significant genuinely foreign-source investment income
Substantial assets outside Spain

A side-by-side tax calculation is far more useful than focusing only on the 24% headline rate.

Beckham Law vs Ordinary Spanish Tax Residency

Issue	Beckham Law	Ordinary Spanish resident taxation
Employment income	24% to €600,000; 47% above	Progressive national + regional system
Duration	Maximum six tax years	Continues while resident
Foreign passive income	Generally source-based treatment	Worldwide-income taxation generally applies
Spanish investments	Taxable	Taxable
Spanish property	Taxable	Taxable
Main-home imputed income	Can apply under Article 93 treatment	Principal residence generally treated differently
Wealth Tax	Generally Spanish assets/rights basis	Worldwide exposure can apply
Modelo 720	Generally not required under Article 93	May be required when conditions are met
Deductions	More restricted	Broader deductions/allowances may apply
Application	Formal, deadline-sensitive election	No Beckham election required

This is a simplified comparison.

Individual tax calculations can produce very different results.

Common Beckham Law Mistakes

Assuming Every Expat Qualifies

Foreign nationality is not enough.

Assuming a Digital Nomad Visa Guarantees Approval

Immigration approval and tax eligibility are separate.

Assuming Freelancers Automatically Qualify

Ordinary independent professional activity does not automatically meet Article 93 requirements.

Missing the Modelo 149 Deadline

A strong eligibility case can be lost through bad timing.

Using the Wrong Activity Start Date

The six-month period should not automatically be calculated from your flight or TIE date.

Assuming All Income Is Taxed at 24%

Different categories of income follow different rules.

Assuming All Foreign Income Is Exempt

Income source and classification must be analysed.

Ignoring Spanish Property

Spanish real estate can create rental, capital-gain, imputed-income and wealth-tax consequences.

Forgetting About the Principal Residence Rule

Beckham taxpayers can face imputed real-estate income on a Spanish habitual home.

Ignoring Social Security

Tax approval does not resolve contribution obligations.

Changing Employment Structure Mid-Regime

Moving from employee to freelancer, becoming a shareholder-director or beginning new business activity can affect continued eligibility.

Assuming the Regime Lasts Forever

The maximum period is limited.

Can You Lose the Beckham Law?

Yes.

A taxpayer must continue satisfying relevant conditions.

If the conditions that permitted use of the regime cease to be met, exclusion can occur.

Modelo 149 is also used to notify exclusion.

The Tax Agency’s current procedure requires exclusion to be communicated within the applicable deadline after the condition is breached.

Do not make major changes to:

Employment
Directorship
Company structure
Self-employment
Professional activity

without checking the tax consequences first.

Can You Voluntarily Leave the Regime?

Yes.

A taxpayer can renounce the special regime.

Renunciation must generally be communicated during November and December before the calendar year in which it is intended to take effect.

Importantly, a taxpayer who renounces cannot simply decide later to opt back into the regime.

The decision should therefore be modelled carefully.

What Happens After the Six Years End?

If you remain Spanish tax resident after the special regime ends, you generally enter Spain’s ordinary resident tax system.

That can dramatically change your position.

Possible changes include:

Worldwide-income taxation
Different treatment of dividends and gains
Worldwide Wealth Tax exposure
Modelo 720 reporting where applicable
Different deductions
Different treatment of foreign property
Different investment planning

The sixth year should therefore not be the first time you think about the transition.

Plan the Exit Before the Regime Ends

Someone entering the Beckham Law should ideally think about both:

Entry planning

and

Exit planning

before making major financial decisions.

Issues to consider before ordinary Spanish taxation begins may include:

Investment portfolios
Company ownership
Foreign property
Capital gains
Pensions
Trust structures
Share options
Family wealth
Property transactions

Tax restructuring should never be undertaken simply to create an artificial tax result.

Specialist advice is particularly important for cross-border structures.

Beckham Law Application Checklist

Before applying, confirm:

Have I been non-resident in Spain for the required previous five tax periods?
Is my move connected to a qualifying activity?
Am I an employee, remote employee, director, entrepreneur or qualifying professional?
If I am self-employed, do I actually fall within an eligible category?
What is my qualifying activity start date?
What is my Modelo 149 deadline?
Am I registered in the Spanish tax census?
Do I have the necessary NIF/NIE?
Is my Social Security position documented?
Have I gathered category-specific evidence?
Have I compared Beckham taxation with ordinary IRPF?
Have I reviewed foreign investments?
Have I reviewed property holdings?
Have I reviewed company ownership?
Have I considered family eligibility?
Have I considered what happens after the six-year regime ends?

Frequently Asked Questions

What is the Beckham Law in Spain?

It is a special Spanish tax regime under Article 93 for certain people who become Spanish tax residents because they relocate for qualifying employment or professional reasons.

Is Beckham Law tax always 24%?

No. The 24% rate applies to the relevant general base up to €600,000. The portion above €600,000 is taxed at 47%, while certain investment income follows a different scale.

How long does the Beckham Law last?

It generally applies for the first Spanish tax-residence year and the following five tax years, for a maximum of six tax years.

How many years must I have lived outside Spain?

The current rule generally requires that you were not Spanish tax resident during the previous five relevant tax periods.

Can a Digital Nomad Visa holder get the Beckham Law?

Potentially, yes. Remote employees can have a particularly clear route, but the Digital Nomad Visa does not itself guarantee Article 93 eligibility.

Can a freelancer get the Beckham Law?

Ordinary freelance activity does not automatically qualify. The activity must fall within one of the categories allowed by Article 93.

Can an autónomo qualify?

Potentially under specific entrepreneurial or qualifying professional circumstances. Simply registering as autónomo is not enough.

Can a company director qualify?

Yes. Directors can qualify in appropriate circumstances. Ownership restrictions differ depending on whether the company is an active operating company or a patrimonial entity.

Can I own 100% of an operating company and qualify as its director?

Ownership percentage is not automatically disqualifying for a director of an ordinary active company under the current rule. Patrimonial entities are treated differently and require particular attention.

Can my spouse qualify too?

Potentially. Spouses and certain other family members can enter the regime when the statutory family conditions are satisfied.

Can my children qualify?

Children under 25 can potentially qualify, as can children of any age in qualifying disability circumstances, subject to the other conditions.

Is foreign salary tax-free?

No. Employment income during the special-regime period is generally treated as Spanish-source income under Article 93 even where a foreign employer pays it.

Are foreign dividends taxable in Spain?

Genuinely foreign-source passive investment income may generally fall outside Spanish taxation under the special regime, but income source must be determined correctly.

Is foreign rental income taxable in Spain?

Foreign-source rental income may receive source-based treatment different from ordinary Spanish resident taxation. The facts and applicable treaty should be reviewed.

Is Spanish rental income taxable?

Yes. The Beckham Law does not make Spanish rental property tax-free.

Do I pay tax on my Spanish main residence?

A current Tax Agency interpretation requires Article 93 taxpayers to calculate imputed real-estate income on qualifying Spanish urban property even when it is their habitual residence.

Do Beckham Law taxpayers file Modelo 720?

Generally no. The Spanish Tax Agency states that taxpayers covered by Article 93 are not required to file Modelo 720 for foreign assets merely because they hold them abroad.

Do I still file an annual Spanish tax return?

Yes. Beckham Law taxpayers generally use Modelo 151 for the annual return.

What is Modelo 149?

Modelo 149 is the communication used to opt into, renounce or report exclusion from the special regime and for certain other notifications.

Do I still pay Spanish Social Security?

Possibly. Beckham Law taxation and Social Security are separate. Applicable contributions depend on the worker’s circumstances and international coordination rules.

Is the Beckham Law good for everyone?

No. The correct decision requires a comparison between the special regime and ordinary Spanish taxation.

How Newcomer.es Can Help

The Beckham Law works best when tax planning is coordinated with the wider relocation.

For an international professional, the sequence may involve:

Visa → employment structure → Social Security → tax residence → Beckham Law → NIE/TIE → annual compliance

Newcomer.es can help coordinate the relocation and administrative parts of this process and connect clients with appropriate qualified tax professionals where specialist Spanish tax advice is required.

This can include coordination around:

Digital Nomad residence
Entrepreneur residence
Highly Qualified Professional residence
NIE procedures
Social Security
Tax-adviser coordination
Relocation administration
Family relocation
Post-arrival procedures

For broader practical help after arriving, see Administrative Support in Spain.

If you are planning a move and need to coordinate immigration, tax and administrative timing, contact Newcomer.es.

The Bottom Line

The Beckham Law can be one of Spain’s most valuable tax regimes for internationally mobile professionals.

But its real value comes from understanding the rules—not simply seeing the number 24%.

A successful strategy requires five questions to line up:

Why are you moving to Spain?

What professional activity will you perform?

When does that activity legally begin?

Do you meet Article 93 eligibility requirements?

Is the special regime actually better than ordinary Spanish taxation for your complete financial situation?

For the right taxpayer, the answer can produce substantial benefits for up to six tax years.

For the wrong taxpayer—or an applicant who misses the deadline—the same assumptions can create expensive tax problems.

Plan the tax structure before the move whenever possible, and treat immigration, employment, Social Security and taxation as one coordinated relocation strategy.