Beckham in Spain
Assess and compute Spain’s incoming-worker special tax regime under article 93 for 2026, commonly called the Beckham regime. It covers qualifying employment, remote employment, administrators, entrepreneurs, highly qualified professionals and associated family members, the prior non-residence test, election evidence, income-source and service-period rules, annual ordinary and savings scales, foreign-tax relief, withholding, Modelo 149 and Modelo 151. Trigger phrases include Ley Beckham, régimen de impatriados, trabajadores desplazados, incoming-worker tax, digital nomad tax election, 24 percent regime and Spanish special residence taxation. Obtain the move and activity dates, residence history, actual election, service-period income, source evidence and payer certificates. A visa, foreign employer or foreign bank account alone does not settle eligibility or tax treatment.
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