The Beckham Law: Spain's special tax regime for new residents. But only if you can prove 183 days.
A flat 24% rate on Spanish-source income instead of up to 47%. Generous — until Hacienda asks for evidence of where you actually were.
Art. 93 LIRPF
What is the Beckham Law?
Named after footballer David Beckham, who benefited when he moved to Real Madrid in 2003, and significantly expanded by the 2023 Startup Law to include remote workers, entrepreneurs, and digital nomads.
- Beckham Law Rate
24% flat rate
A flat 24% on Spanish-source income up to EUR 600,000. Income above that threshold is taxed at the standard 47% rate. Capital gains follow a separate schedule.
- Duration
6 years total
The regime lasts for the year of arrival plus 5 additional years. Apply within 6 months of arrival. Once it expires, you revert to standard progressive rates.
- Key distinction
Rate changes; 183-day rule doesn't
The Beckham Law changes your tax rate, not your tax residency requirements. You still need 183+ days per calendar year in Spain. The regime applies a better rate once you qualify — but it collapses if you can't prove the days.
Post-2023 Startup Law
Who qualifies
The 2023 Startup Law expanded access to four categories. All must meet one common requirement: you must not have been a Spanish tax resident for the 5 years prior to arrival.
- Category 1
Transferred employees
Workers relocated to Spain by a foreign or Spanish employer. The original category since the regime was created.
- Category 2
Remote workers
Individuals working remotely for a foreign employer while living in Spain. Added by the 2023 Startup Law.
- Category 3
Entrepreneurs & startup founders
Those establishing or directing an innovative company in Spain. Must demonstrate genuine entrepreneurial activity.
- Category 4
Digital nomads
Professionals with Spain's Digital Nomad Visa (introduced 2023). Must work remotely for clients or employers outside Spain.
Critical Risks
What can go wrong
- 47% if it collapses
Retroactive revocation
Full recalculation at progressive rates (up to 47%) for every year in question, plus back taxes, interest, and penalties. Hacienda can audit going back 5 years.
- Since 2023
Intensified audits
Since the 2023 expansion, Hacienda has increased scrutiny. More frequent and more detailed audits for digital nomads and remote workers.
- Per person
Family extension complications
Each family member must independently prove their 183+ days. Your spouse and children cannot rely on your check-ins.
- Burden on you
You must prove presence
Hacienda does not have to prove you were not in Spain. You have to prove you were. Boarding passes are not enough.
- Every year
The 183-day trap
The Beckham Law does not exempt you from the 183-day requirement. If you fall below 183 days, even in a single year, the entire regime can collapse retroactively.
- EUR 600K cap
Cap surprise
The flat 24% rate only applies up to EUR 600,000. Salary income above that is taxed at 47%. Capital gains follow a separate schedule entirely.
The foundation
The 183-Day foundation
The Beckham Law sits on top of the 183-day rule. It does not replace it. The 183-day rule determines whether you qualify as a Spanish tax resident. The Beckham Law then provides a preferential rate for residents who meet the eligibility criteria.
- 183 of 365 days
Half the year in Spain
Spain counts any part of a day as a full day. Other jurisdictions (like Germany) require overnight presence. If you split time between Spain and Andorra, track days in both jurisdictions.
- If you fall short
The regime collapses
If you cannot prove 183+ days of physical presence in Spain during a calendar year, the entire regime collapses. You lose the flat 24% rate and face recalculation at progressive rates up to 47%, plus penalties and interest.
- The fix
The Beckham Law gives you a better rate. The 183-day rule decides whether you keep it.
Read the full breakdown of the 183-day rule to understand how different countries apply it.
The solution
How ResidenceSafe helps
Certified proof of presence, built for Beckham Law beneficiaries, expats, and digital nomads.
- 01
Daily proof of presence
Biometric + GPS check-in every day you are in Spain. Certified, timestamped, and sealed on the blockchain. Under 30 seconds.
- 02
183-Day monitoring
Real-time multi-country dashboard with smart alerts before you hit critical thresholds. See exactly where you stand across all jurisdictions.
- 03
Audit-ready reports
eIDAS 2-compliant PDF and CSV reports in 32 languages. Ready for Hacienda, your tax advisor, or immigration. The blockchain signature is independently verifiable.
Trusted & Compliant
Disclaimer
This guide is for general informational purposes only, based on publicly available information as of February 2026. Tax laws, special regimes, and eligibility criteria change frequently. This content does not constitute legal, tax, or immigration advice. Always consult a qualified tax professional for your specific situation.
FAQ
Frequently asked questions
What is the Beckham Law?
Spain's special tax regime (Art. 93 LIRPF) that lets qualifying new residents pay a flat 24% on Spanish-source income instead of progressive rates up to 47%. The regime lasts for the year of arrival plus 5 years (6 total).
Who qualifies for the Beckham Law after the 2023 reforms?
Transferred employees, remote workers for foreign employers, entrepreneurs founding innovative companies in Spain, and Digital Nomad Visa holders. You must not have been a Spanish tax resident for the 5 years prior to your move.
Can the Beckham Law be revoked retroactively?
Yes. If Hacienda determines you did not spend 183 days in Spain in a given year, the regime can be revoked for that year and potentially subsequent years. You would owe taxes at the standard progressive rates (up to 47%), plus interest and penalties.
Does the Beckham Law remove the 183-day requirement?
No. The Beckham Law gives you a better tax rate, but you must still meet the 183-day minimum presence requirement to maintain Spanish tax residency. If you fail to prove 183 days, the regime collapses.
What income does the 24% flat rate apply to?
Spanish-source income up to EUR 600,000. Income above EUR 600,000 is taxed at the standard 47% rate. Capital gains follow a separate schedule.
How can I prove I spent 183 days in Spain?
ResidenceSafe creates a certified record every time you check in. Each record includes biometric verification, GPS geolocation, and blockchain certification. These records compile into eIDAS 2-compliant reports that Hacienda, tax advisors, and immigration offices accept.
Don't let Hacienda question your days. ResidenceSafe builds the proof.
Certified, blockchain-sealed proof of presence for Beckham Law beneficiaries. Free to start. No credit card required.
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