Glossary · Visas and tax regimes
Beckham Law (Spain)
Spain's special tax regime for inbound workers — flat 24% income tax for up to 6 years instead of the progressive scale.
The Beckham Law (Régimen Especial de Trabajadores Desplazados) is Spain's tax incentive for inbound workers. Qualifying applicants pay a flat 24% income tax on Spanish-sourced income up to €600,000, and only 47% above that — versus Spain's standard progressive scale that reaches 47% at much lower income levels. It applies for the year of move plus the following 5 years.
Eligibility requires not having been a Spanish tax resident in the previous 5 years, plus the move being driven by a qualifying employment relationship (or, since 2023, by digital nomad status, or by becoming a director of a Spanish entity). Family members can opt into the same regime under specific conditions.
The named-after-Beckham reference is to David Beckham's move to Real Madrid in 2003, when the law was originally enacted. Modern Spain hopes to attract tech workers, founders, and remote employees with the same mechanism. Worth running both the standard and Beckham scenarios when comparing Spanish cities against alternatives.
Where Mundevo uses this
- Spain cities — /countries
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