Pay 24% Flat Tax in Spain — If You Qualify
The Beckham Law (IRNR regime) is one of the biggest financial benefits of the Digital Nomad Visa. But most people misunderstand who actually qualifies. Here's the truth.
IMPORTANT: The Beckham Law does NOT apply to all digital nomads.
Freelancers and autónomos paying Spanish clients do NOT qualify. Read this before assuming you'll pay 24%.
Do You Qualify?
Answer two questions to get a quick eligibility read. Note: this is a guide only — consult a Spanish gestoría for a binding assessment.
Check Your Eligibility
Select your options above to see your eligibility result.
What Does 24% Actually Mean in Euros?
Spain's standard income tax is progressive from 19% to 47%. The Beckham Law replaces this with a flat 24% on income up to €600,000/year. The annual savings are substantial:
| Annual Income | Standard Spanish Tax | Beckham Law Tax | Annual Saving |
|---|---|---|---|
| €3,500/mo (€42k/yr) | ~€14,700 | €10,080 | €4,620 |
| €5,000/mo (€60k/yr) | ~€22,800 | €14,400 | €8,400 |
| €8,000/mo (€96k/yr) | ~€38,400 | €23,040 | €15,360 |
* Estimates based on 2026 Spanish tax brackets. Does not account for deductions. Always consult a qualified tax advisor.
The 6-Month Deadline — Don't Miss It
You must apply within 6 months of your first Agencia Tributaria registration.
Miss this window and you pay standard progressive rates for the entire year — you cannot apply retroactively. This is the most common mistake nomads make.
Get your NIE / TIE
Your Número de Identificación de Extranjero is required before any tax registration. Obtain this as part of your Digital Nomad Visa process.
Register with Agencia Tributaria (Modelo 030)
This is your first official registration as a tax resident. The 6-month Beckham Law clock starts here.
Apply for Beckham Law via Modelo 149
Submit Form 149 to the Agencia Tributaria declaring your intention to be taxed under the IRNR special regime. Include your employment contract or proof of remote work authorization.
Deadline: 6 months from Step 2
Mark this date in your calendar the day you register. Gestorías typically charge €200–400 to handle the Modelo 149 filing for you.
How Long Does the Beckham Law Last?
The Beckham Law applies for up to 6 tax years: the year you apply plus 5 additional years. This aligns well with the Digital Nomad Visa path:
Year 1–3
Initial DNV permit
24% Beckham Law
Year 4–6
DNV renewal period
24% Beckham Law
Year 7+
Path to permanent residency
Standard progressive rates
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