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If you file under Spain’s Special Expatriate Regime — commonly known as the Beckham Law — you already know you pay a flat 24% rate on Spanish-source income up to €600,000. What you may not have fully absorbed is that the same IRNR framework that gives you that flat rate also strips away most of the IRPF deductions that ordinary residents take for granted.
Two DGT rulings from late 2025, which came to wider attention through a May 2026 legal editorial, make this concrete. If you carried out energy efficiency improvements on your home last year, or if you earn rental income from a Spanish property, read on — there are decisions you may need to make before 30 June.
Deduction 1: Energy efficiency works on your home
Spain’s IRPF law (disposición adicional 50ª LIRPF) offers a deduction for certified energy-efficiency improvements on your primary residence — up to 20–60% of the investment, capped at €5,000–€15,000 depending on the type of works.
In DGT V2199-25 (November 2025), a Beckham Law taxpayer who carried out these works in 2024 asked whether he could apply the deduction. Hacienda’s answer was unambiguous: no.
The reason is structural, not a policy choice. Under Article 93.2 LIRPF, Beckham Law taxpayers compute their tax liability using IRNR rules — not IRPF rules. Article 26 TRLIRNR lists exactly two types of deductions allowed against the IRNR liability: charitable donation credits and withholdings already paid. The energy efficiency deduction is an IRPF benefit, and there is no bridging provision that brings it into the IRNR framework.
What this means for you: If you completed qualifying energy works in 2024 and were counting on that deduction in your Modelo 151 (due 30 June 2026), remove it. Filing with an ineligible deduction invites a regularisation and surcharge from AEAT.
Deduction 2: Rental expenses on Spanish property
This one is more contested — and potentially worth fighting.
Hacienda’s position (reflected in DGT V2201-25) is that Beckham Law holders who earn rental income from Spanish property cannot deduct the associated expenses (mortgage interest, repairs, insurance, agency fees). Under IRNR, only non-residents from other EU/EEA states — not people who physically live in Spain — can deduct rental costs. Since you are resident in Spain, even though you apply IRNR rules, Hacienda argues the EU deduction privilege does not apply to you.
However, the Audiencia Nacional ruled on 28 July 2025 that all non-residents, regardless of origin, should be entitled to deduct rental expenses — applying Court of Justice of the EU case law on non-discrimination. Since Beckham Law holders also compute their tax under IRNR, there is a reasonable legal argument that the same logic extends to you.
Hacienda will not accept this interpretation without a fight. But if you have material rental expenses — think mortgage interest on a rental flat, or significant repair costs — it may be worth filing with the deduction and defending your position if AEAT queries it.
The gap between what the DGT says and what courts are increasingly recognising is exactly where experienced tax counsel earns its keep. Do not assume Hacienda’s position is final — but do not ignore it without a plan either.
The broader pattern: what the Beckham Law does and does not give you
These two rulings are part of a consistent pattern. The Beckham Law’s flat-rate advantage comes at the cost of operating under IRNR rules, which were designed for non-residents who have limited Spanish exposure — not for people with homes, rental property and complex financial lives in Spain.
What you do keep under the Beckham Law:
- Benefit-in-kind exemptions under Article 42.3 LIRPF — meals, childcare, health insurance, transport (confirmed by DGT V2574-25, December 2025)
- Capital gains exemption on primary home sale when reinvesting in a new primary home (confirmed by DGT V2467-25, December 2025, via DA 7ª TRLIRNR)
- Charitable donation deductions (Article 69.3 LIRPF, brought in via Article 26.a TRLIRNR)
What you do not keep:
- Energy efficiency works deduction (DA 50ª LIRPF) — DGT V2199-25
- Rental expense deductions — DGT’s position, though contested by AN 28-07-2025
- Maternity, family and personal deductions — general IRPF benefits not available under IRNR
What to do before 30 June
Your Modelo 151 for tax year 2024 is due on 30 June 2026. If any of the above touches your situation — energy works, rental income, or uncertainty about which deductions you can legitimately claim — this is the moment to get clarity, not to guess.
At DPLL we review Beckham Law Modelo 151 returns as part of our annual filing service. We’ll confirm which deductions apply to your specific situation, flag any that AEAT is likely to query, and — where there is a defensible position (like rental expenses) — advise you on the risk-reward of asserting it.
Book a free 10-minute call before the deadline. We can usually turn around a Modelo 151 review within 48 hours once we have your documents.
For a detailed technical breakdown of the legal chain behind these rulings, see our analysis on beckhamlaw.eu.
Sources: DGT V2199-25 (17 November 2025) · DGT V2201-25 (referenced in editorial EDC 2026/564892) · Audiencia Nacional, 28 July 2025 · Article 26 TRLIRNR · Article 93.2 LIRPF
