ES Beckham

Quick reference

Quick reference

Item	Value
Official name	Régimen Especial para Trabajadores Desplazados (RETD)
Flat rate	24% on Spanish-source income up to €600,000; 47% above
Foreign employment income	Exempt (if work performed outside Spain)
Foreign investment income	Taxable at savings rates (19%–28%)
Duration	6 tax years (year of becoming resident + 5 following)
Eligibility gap	Not tax resident in Spain in the 5 years prior
Legislation	LIRPF Art. 93; RIRPF Arts. 113–120
Application	Form 149 — must apply within 6 months of Spanish social security registration

Who qualifies

The RETD (Beckham Law) is available to individuals who:

1. Become Spanish tax residents due to moving to Spain for work
2. Have not been Spanish tax resident in the 5 years prior to arrival
3. Are employed by a Spanish company or posted to Spain by a foreign employer, OR (since 2023 reform) are:
   • Remote workers for foreign companies ("digital nomads")
   • Entrepreneurs starting a business in Spain
   • Highly qualified professionals working for "emerging companies"
   • Individuals managing qualified investment in Spain

Tax rates under RETD

Tax rates under RETD

Income type	RETD treatment
Spanish employment income (≤ €600,000)	24% flat rate
Spanish employment income (> €600,000)	47% on excess
Foreign employment income (work outside Spain)	Exempt
Spanish dividends, interest, capital gains	Savings income rates: 19% (up to €6k), 21% (€6k–€50k), 23% (€50k–€200k), 27% (€200k–€300k), 28% (above €300k)
Foreign dividends, interest, capital gains	Taxable at savings rates (not exempt)
Foreign rental income	Taxable

• Key limitation — Only Spanish-employment and Spanish-business income is taxed at the flat 24%. Foreign passive income (dividends, interest, capital gains) is taxed at standard savings rates — the same as ordinary residents.

Application process

1. Register with Spanish Social Security or obtain NIE
2. File Form 149 (opting into the regime) within 6 months of the date of registration with Social Security (or the start date of the activity in Spain)
3. Employer withholds at the 24% flat rate
4. File Form 151 (simplified non-resident IRPF return) by 30 June of the following year instead of the standard Form 100

Missing the 6-month window = permanent exclusion for that stay in Spain.

Renouncing the regime

The taxpayer can voluntarily renounce the RETD from 1 January of any year during the 6-year period. After renunciation, they return to ordinary resident taxation.

Digital nomad visa (2023 onwards)

Spain introduced a digital nomad visa in 2023. Holders who become Spanish tax residents are explicitly eligible for the Beckham regime. Key conditions:

• Work for non-Spanish companies (at least mainly)
• Can work for Spanish clients up to 20% of total income

Sources

• Ley 35/2006 (LIRPF), Artículo 93
• Reglamento del IRPF, Artículos 113–120
• AEAT: agenciatributaria.gob.es
• Form 149 (election), Form 151 (annual return)

Working paper only. The 6-month application window is firm — missing it cannot be corrected retroactively. Have a qualified Spanish gestor/tax adviser confirm eligibility and file Form 149 promptly on arrival.