The Beckham Law (Special Impatriates Regime) is one of the most powerful tax tools for those moving to Spain. Here’s what changes in 2026 and how to leverage it.
What is it?
It lets you pay a flat 24% tax rate on the first €600,000 and 47% above, for 6 years, instead of Spain’s progressive IRPF that hits 47% from €300,000 upwards.
Main requirements
- You have not been a Spanish tax resident for the previous 5 years.
- You move your tax residence to Spain.
- You are hired by a Spanish company, or come to manage one from abroad, or are self-employed with genuine economic activity in Spain.
- You opt in within 6 months of registering with Social Security.
2026 changes
- The €600,000 cap remains, but dividends and capital gains continue to be taxed at the standard progressive rate.
- The regime expands to include international remote workers of non-resident companies.
- Income from foreign accounts must be reported in full, even though taxed at 24%.
Common mistakes
- Applying outside the deadline — 6 months is strict.
- Not proving genuine economic activity — tax authorities require invoices, clients, contracts.
- Assuming it covers passive income — dividends, rental income and capital gains are excluded.
Interested?
Solid pre-planning can save you over €100,000 across the six-year regime. We help you assess your specific situation.
