Question 1

What is the Beckham Law tax rate in 2026?

Accepted Answer

A flat 24% on Spanish employment income up to 600,000 euro per year, and 47% on the portion above 600,000 euro. It runs for six tax years (the year of arrival plus five), under Article 93 of Spain's Personal Income Tax Law.

Question 2

How do I apply for the Beckham Law in 2026?

Accepted Answer

First obtain your NIE and register with Spanish Social Security (your alta date starts the clock). Register in the taxpayer census with Modelo 030, then file Modelo 149 to opt into the special regime within 6 months of the Social Security alta. The worker or their representative files it, attaching the employment contract, the alta certificate and the NIE. Approval can take a few weeks to about two months. Once accepted, you file annual income tax on Modelo 151 instead of the standard Modelo 100.

Question 3

Is foreign income taxed under the Beckham Law?

Accepted Answer

Employment income is taxed worldwide under the regime — so foreign salary for work while resident in Spain is taxed at 24%/47%. But foreign passive income (dividends, interest, capital gains, rent from outside Spain) is exempt, and Modelo 720 foreign-asset reporting is waived.

Question 4

What is the deadline to apply for the Beckham Law?

Accepted Answer

You must file Modelo 149 within six months of your Spanish Social Security registration (alta). Missing the deadline by even one day permanently disqualifies you — there is no extension or retroactive application.

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