Income above €600,000 is taxed at 47%.
Who qualifies since Ley 28/2022
The startups law of December 2022 did two things that matter. It cut the prior non-residence requirement from ten years to five, and it widened the categories of people who can enter the regime:
- employees with a Spanish employment contract;
- remote workers, including holders of the international teleworking authorisation;
- company directors, subject to shareholding limits;
- entrepreneurs whose activity is certified as innovative by ENISA;
- highly qualified professionals working with startups or in R&D and innovation.
That second bullet is why this page exists at all. The overlap between the digital nomad visa and this regime is the reason searches for it have risen sharply — and it is the part most immigration content still misses.
The deadline that costs people the regime
Modelo 149, within six months of your Social Security registration. This is not a formality you catch up on later. People who move, settle in, and get to their tax affairs the following spring routinely discover the window closed behind them.
What the regime does not do
It does not exempt your employment income wherever it arises — that stays taxable in Spain. It is not automatic, it is not permanent, and it is not a substitute for deciding whether you are Spanish tax resident in the first place. That question comes first, and it is covered in taxes in Spain for expats.
Scope. We are immigration advisers, not tax advisers. This page exists because the regime and the visa route are connected, and because you need to know the six-month window exists before you move. The filing itself belongs with a Spanish tax specialist, and we will say so rather than improvise.
Frequently asked questions
What is the Beckham Law tax rate?
A flat 24% on employment income up to €600,000, and 47% on the excess. The comparison that matters is against the ordinary progressive IRPF scale, which reaches its top bracket far earlier.
How long does the regime last?
The calendar year in which you move plus the five following tax years — six years in total.
Who can apply since the 2022 startups law?
Employees with a Spanish contract, remote workers including holders of the international teleworking authorisation, company directors within shareholding limits, entrepreneurs with an ENISA innovation certificate, and highly qualified professionals working with startups or in R&D.
What is the prior non-residence requirement?
You must not have been a Spanish tax resident in the five tax years before the move. Ley 28/2022 cut this from ten years to five, which is what opened the regime to a much wider group.
Is my foreign income taxed?
Under the regime you are generally taxed only on Spanish-source income — with the important exception of employment income, which is taxable in Spain regardless of where it is earned. Business income from entrepreneurial activity is treated in the same way.
How long do I have to apply?
Form Modelo 149 must be filed with the AEAT within six months of registration with Spanish Social Security. Miss the window and the regime is gone for that move — this is the single most common way people lose it.
What happens with wealth tax?
Beneficiaries are assessed on Spanish assets only rather than on worldwide assets. For someone with most of their wealth outside Spain that is a substantial part of the appeal.
- Ley 35/2006 (LIRPF), art. 93 — régimen especial de trabajadores desplazados (BOE) in force since 1 Jan 2026
- Ley 28/2022 de startups — reduction of the prior non-residence period from 10 to 5 years (BOE) in force since 23 Dec 2022
- Agencia Tributaria — Modelo 149, six-month window from Social Security registration in force since 1 Jan 2026