Spain's Beckham Law in 2026: the 24% flat tax explained

What the Beckham Law is

Officially the special regime for displaced workers, the Beckham Law lets qualifying newcomers to Spain be taxed as non-residents on Spanish-source employment income, at a flat rate instead of the progressive IRPF scale.

The numbers

• •24% flat on Spanish-source income up to 600,000 EUR.
• •47% on the portion above 600,000 EUR.
• •No wealth-tax relief — that can still apply.

Who qualifies

• •You become Spanish tax resident because of a move to Spain.
• •You did not live in Spain in the previous years (a five-year test for many).
• •The work is performed in Spain, usually for a Spanish entity or a permanent establishment.
• •You apply within six months of registering as a resident.

How long it lasts

The regime applies for the year of arrival plus the following five years — six tax years in total. After that you move to the standard progressive IRPF regime.

When it is worth it

For high earners it usually beats the standard scale. For moderate salaries the standard regime, with its personal and family allowances, can actually be cheaper — so model both.