The Beckham Law checker
Spain's special expat regime taxes employment income at a flat 24% instead of the progressive scale — for 6 years. The conditions are strict and the deadline is unforgiving. See whether you fit.
Five questions
Answer as things actually are — the tax office will check.
Have you been a Spanish tax resident in the last 5 years?
Why are you moving to Spain?
Will your income come mainly from self-employment (autónomo) activity?
How long ago did you register with Spanish social security (or arrive to start the job)?
Will you run a business with a permanent establishment in Spain?
The regime at a glance
| Flat rate on employment income | 24% up to €600,000 |
| Above that | 47% |
| Lasts | the year you move + 5 more |
| Application deadline | 6 months from social security registration |
| Foreign income | Mostly outside Spanish tax while in the regime |
| Wealth tax | Only on Spanish assets |
What people get wrong
The deadline is brutal
You apply within 6 months of registering with Spanish social security. Miss it and the option is gone for good — there is no late application.
It's not always cheaper
The flat rate beats the progressive scale at higher salaries, but you lose allowances and deductions. At modest incomes the ordinary regime often wins — run both numbers.
DNV employees can qualify
Since 2023 the regime covers remote employees who move under the Digital Nomad Visa. Freelancers billing their own clients generally don't fit — the employee/freelance line decides it.
Moving for work?
If the regime fits you, the visa and the tax election need to happen in the right order. We handle the visa; we'll point you to the right tax help for the rest.