Question 1

What is the Beckham Law in Spain?

Accepted Answer

The Beckham Law (Article 93 LIRPF — Régimen Especial para Trabajadores Desplazados) is a special Spanish tax regime that allows qualifying expatriates to pay a flat 24% income tax rate on Spanish-sourced income up to €600,000, instead of the standard progressive IRPF rates of up to 47%. It applies for the year of arrival plus the following 5 tax years (6 years in total).

Question 2

Who qualifies for the Beckham Law in Spain?

Accepted Answer

You qualify for the Beckham Law if: (1) you have not been a Spanish tax resident in the 5 years prior to your relocation; (2) you are moving to Spain under an employment contract, as a posted worker, as a company director, as a freelancer or digital nomad (since the 2023 Startup Law reform); and (3) you apply within 6 months of your first Spanish Social Security registration date.

Question 3

How much can I save with the Beckham Law?

Accepted Answer

Savings depend on your salary and autonomous community. On a €100,000 gross salary, the Beckham Law typically saves €15,000–€20,000 per year vs standard IRPF. On €200,000, annual savings can exceed €50,000. Use the free calculator at https://dpll.eu/beckham-law-calculator/ to see your personalised figures.

Question 4

What is the deadline to apply for the Beckham Law?

Accepted Answer

You must file Modelo 149 with the AEAT within 6 months of the date you first registered with Spanish Social Security. This is not your arrival date or contract start date — it is specifically the Social Security affiliation date. Missing this deadline forfeits your right to apply for the current tax year. AEAT does not accept late applications.

Question 5

How much does the Beckham Law application cost?

Accepted Answer

DPLL Tax & Legal charges a fixed fee of €605 (VAT included) for the full Beckham Law application (Modelo 149), and €850 for the Max package which also includes the first annual tax return (Modelo 151). A free 10-minute eligibility call is available with no commitment.

Question 6

Can freelancers and digital nomads apply for the Beckham Law?

Accepted Answer

Yes. Since the 2023 reform under the Startup Law, self-employed professionals (autónomos), remote workers, and holders of a Spanish Digital Nomad Visa can now apply for the Beckham Law regime, provided they meet the non-residency requirement and apply within 6 months of Social Security registration.

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