Spain Beckham Law (Régimen Especial para Trabajadores Desplazados): 24% flat rate for inbound workers, 6-year duration, conditions, foreign income treatment.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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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.
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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 |
The RETD (Beckham Law) is available to individuals who:
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 |
Missing the 6-month window = permanent exclusion for that stay in Spain.
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.
Spain introduced a digital nomad visa in 2023. Holders who become Spanish tax residents are explicitly eligible for the Beckham regime. Key conditions:
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.
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