As a remote worker in Spain, understanding local taxes is key. Many digital nomads wonder how they can benefit from Spain’s tax system and what it means to become a Spanish tax resident.

The Beckham Law (formally known as Spain’s Special Expat Regime) is a special tax system designed for foreign workers moving to Spain. It was originally introduced in 2005 to attract top talent (and make Spain a competitive destination for the growing remote work economy.

Under this regime, eligible individuals pay a flat 24% tax rate on their Spanish income up to €600,000/year for up to 5 years, instead of the progressive tax rates that can reach up to 47%.

To qualify for the Beckham Law, digital nomads must meet specific requirements. This section explains how to apply for Beckham Law in Spain and what steps to follow.

✅ Foreign workers who move to Spain and become tax residents
✅ Digital nomads on the Spain Digital Nomad Visa may qualify
✅ Must not have been a Spanish tax resident in the last 5 years
✅ Must have an employment contract or a foreign business

If you want to understand the full process and requirements, check out our detailed guide on the Spain Digital Nomad Visa.

• Flat 24% tax rate on Spanish income (up to €600,000/year)

• No taxation on worldwide income (only Spanish income is taxed)

• Valid for 5 consecutive tax years

• Simplified tax filings

Applying for the Beckham Law (Special Expat Tax Regime) is a separate process from your Digital Nomad Visa application. Here’s a step-by-step overview to help you navigate it:

Step 1: Check Your Eligibility

✅ You must become a Spanish tax resident (spend more than 183 days/year in Spain).
✅ You must not have been a Spanish tax resident in the past 5 years.
✅ You need to have an employment contract with a Spanish entity or a foreign employer (note: freelancers/self-employed generally cannot apply under the Beckham Law).

Step 2: Obtain a Spanish Social Security Number

Before you can apply, you need to register with the Spanish Social Security system (Seguridad Social), as this is what triggers your eligibility window.

Step 3: Apply Within 6 Months

You have 6 months from the date of registration with Social Security to submit your Beckham Law application. This is done through the Spanish tax authority (Agencia Tributaria) by filing Form 149.

Step 4: Wait for Resolution

Once approved, you’ll need to start filing annual tax returns under the special expat regime using Form 151.

While the Beckham Law offers great tax benefits, it is mainly designed for employees, not freelancers. If you’re self-employed, you’ll likely need to explore other tax strategies. This makes expert advice critical.

At Vía Hispana, we partner with specialized tax advisors who handle Beckham Law applications for digital nomads and expat workers. We make sure you don’t miss deadlines or benefits.

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