Spain · Tax regime
Special regime for workers posted to Spanish territory (Article 93 LIRPF)
Open. Rates unchanged for 2026. Eligibility was materially widened by the Startups Law (Law 28/2022). The prior non-residence period fell from 10 years to 5, and digital nomads, directors and certain family members were brought in.
Beckham is the reason Spain remains viable for a high-earning executive despite its wealth taxes. Its most underrated feature is what it does not tax. Foreign assets escape Modelo 720 reporting for the main beneficiary, and foreign passive income generally falls outside its scope. The trap is that it does not shelter you from the Solidarity Tax on worldwide assets in every reading, and it only works if employment income exists in the first place.
Qualifying routes
Income above EUR 600,000 is taxed at 47%.
Foreign dividends, interest, rents and capital gains generally fall outside the Spanish net. Spanish-source savings income is taxed on the non-resident scale.
The facts
- Total landed cost
- No direct cost. It requires an employment relationship or qualifying directorship in Spain, plus a Modelo 149 filing.
- Route type
- Tax regime, not a visa
- Timeline
- 1–3 months (Modelo 149 must be filed within 6 months of Social Security registration or the start of work, whichever comes first. The deadline is strict, and missing it is fatal for the year.)
- Physical presence
- Requires Spanish tax residence, meaning 183+ days in the country or a centre of economic interests there.
- Family
- A spouse and children under 25 (or any age if disabled) may elect in under the Startups Law, subject to conditions, including that their combined taxable base is lower than the main applicant's
- Permanent residency
- Not applicable. This is a tax regime, not an immigration status.
- Citizenship
- Not applicable
- Language test
- Not applicable
- Dual citizenship
- Not permitted. You would have to renounce.
- Requirements
- Have not been Spanish tax resident in the 5 tax years prior to relocation.Relocation must be triggered by an employment contract, a directorship, an entrepreneurial activity, or a qualified professional activity.No income obtained through a permanent establishment in Spain, subject to Startups Law exceptions.File Modelo 149 within 6 months of Social Security registration or the start of work.File annual returns on Modelo 151.
- It is not the wealth-tax shield that clients often assume. Beckham filers are taxed as non-residents for income purposes. That limits Patrimonio and the Solidarity Tax to Spanish-situs assets. But the interaction is technical and contested, and it depends heavily on how assets are structured. Do not rely on a blanket assertion either way without a written opinion.
- The regime runs six years only, the arrival year plus five. There is no renewal. Plan the exit before you plan the entry. Year seven arrives with full Spanish worldwide taxation at up to 54%.
- The 6-month Modelo 149 deadline is absolute.
- This is a live controversy. TEAC Resolución 3697/2025 holds that Beckham filers must impute deemed rental income on their Spanish primary residence. TSJ Madrid 665/2025 holds the opposite. Until this resolves, budget for the TEAC position.
- Self-employed applicants generally do not qualify. The regime is built around an employment relationship, with only narrow exceptions for entrepreneurs and highly qualified professionals.
- Directors of asset-holding companies, known as entidades patrimoniales, face restrictions on the directorship route.