---
name: es-beckham
description: "Spain Beckham Law (Régimen Especial para Trabajadores Desplazados): 24% flat rate for inbound workers, 6-year duration, conditions, foreign income treatment. Trigger on: \"Beckham law Spain\", \"Spain special expat tax regime\", \"24% flat rate Spain\", \"RETD Spain\", \"impatriados Spain\", \"Spain non-resident tax rate\", \"Spain digital nomad visa tax\", \"Ley Beckham\", \"Spain inbound worker tax regime\". ALWAYS load before advising a new Spain-based worker on their tax rate."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/es-beckham"
  jurisdiction: "ES"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# ES Beckham

## Quick reference

**Quick reference**

| Item | Value |
| --- | --- |
| Official name | Régimen Especial para Trabajadores Desplazados (RETD) |
| Flat rate | **24%** on Spanish-source income up to €600,000; 47% above |
| Foreign employment income | Exempt (if work performed outside Spain) |
| Foreign investment income | Taxable at savings rates (19%–28%) |
| Duration | 6 tax years (year of becoming resident + 5 following) |
| Eligibility gap | Not tax resident in Spain in the 5 years prior |
| Legislation | LIRPF Art. 93; RIRPF Arts. 113–120 |
| Application | Form 149 — must apply within 6 months of Spanish social security registration |

## Who qualifies

The RETD (Beckham Law) is available to individuals who:
1. Become Spanish tax residents due to **moving to Spain for work**
2. Have **not been Spanish tax resident in the 5 years** prior to arrival
3. Are employed by a Spanish company or posted to Spain by a foreign employer, OR
   (since 2023 reform) are:
   - Remote workers for foreign companies ("digital nomads")
   - Entrepreneurs starting a business in Spain
   - Highly qualified professionals working for "emerging companies"
   - Individuals managing qualified investment in Spain

## Tax rates under RETD

**Tax rates under RETD**

| Income type | RETD treatment |
| --- | --- |
| Spanish employment income (≤ €600,000) | **24% flat rate** |
| Spanish employment income (> €600,000) | 47% on excess |
| Foreign employment income (work outside Spain) | **Exempt** |
| Spanish dividends, interest, capital gains | Savings income rates: 19% (up to €6k), 21% (€6k–€50k), 23% (€50k–€200k), 27% (€200k–€300k), 28% (above €300k) |
| Foreign dividends, interest, capital gains | **Taxable** at savings rates (not exempt) |
| Foreign rental income | Taxable |

- **Key limitation** — Only Spanish-employment and Spanish-business income is taxed at the flat 24%. Foreign passive income (dividends, interest, capital gains) is taxed at standard savings rates — the same as ordinary residents.

## Application process

1. Register with Spanish Social Security or obtain NIE
2. File **Form 149** (opting into the regime) within **6 months** of the date of
   registration with Social Security (or the start date of the activity in Spain)
3. Employer withholds at the 24% flat rate
4. File **Form 151** (simplified non-resident IRPF return) by 30 June of the
   following year instead of the standard Form 100

Missing the 6-month window = permanent exclusion for that stay in Spain.

## Renouncing the regime

The taxpayer can voluntarily renounce the RETD from 1 January of any year during the 6-year period. After renunciation, they return to ordinary resident taxation.

## Digital nomad visa (2023 onwards)

Spain introduced a **digital nomad visa** in 2023. Holders who become Spanish tax residents are explicitly eligible for the Beckham regime. Key conditions:
- Work for non-Spanish companies (at least mainly)
- Can work for Spanish clients up to 20% of total income

## Sources

- Ley 35/2006 (LIRPF), Artículo 93
- Reglamento del IRPF, Artículos 113–120
- AEAT: agenciatributaria.gob.es
- Form 149 (election), Form 151 (annual return)

> Working paper only. The 6-month application window is firm — missing it cannot be corrected retroactively. Have a qualified Spanish gestor/tax adviser confirm eligibility and file Form 149 promptly on arrival.

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---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `es-beckham` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/es-beckham. If neither is available, confirm every figure against the official source pages cited above before relying on it.