ValenciaMove
Modern Valencia office building facade reflecting palm trees and warm afternoon sky
Financial Strategy Pillar

The Beckham Law: 24% Flat Tax Rate

Officially known as the "Special Tax Regime for Displaced Workers," this law allows new residents to pay a fixed 24% tax on Spanish income, bypassing the progressive rates that can reach 47%.

24%Fixed Tax Rate
6 YearsTotal Duration
6 MosApplication Window
ā‚¬600k+Applicable Income Cap

Why High-Earners Choose Valencia

The Beckham Law was historically for athletes and corporate CEOs. However, the **2022 Startup Law** opened the floodgates for Digital Nomads and Entrepreneurs. This single tax benefit can save a six-figure earner over ā‚¬30,000 per year in taxes.

Qualifications for 2026

  • Tax Residency

    You must not have been a tax resident in Spain for the previous 5 tax years.

  • Eligible Visas

    Digital Nomad Visa holders and Highly Skilled Professional (HSP) holders are pre-qualified.

  • Professional Reason

    Move must be for a new employment contract, DNV remote work, or director-level duties.

The Critical "Modelo 149" Deadline

CRITICAL: You must file the Modelo 149 within **6 months** of registering with the Spanish Social Security or starting your work on the DNV. If you miss this window, you stay on the progressive tax scale (up to 47%) for your entire stay.

Beckham vs Progressive: see your real number

Plug your gross salary into our IRPF calculator and the tool runs both regimes side-by-side, so you can see exactly how much the 24% flat rate saves you over five years.

Compare Beckham and progressive IRPF on your salary

Book Your Tax Strategy Call

We don't just help with the paperwork. We coordinate with elite Spanish tax lawyers to ensure your worldwide wealth is protected while enjoying the 24% rate.

Full Modelo 149 Management

We handle the registration and documentation.

Legal Feasibility Check

Pre-screening to ensure you hit all criteria.

Request Tax Setup

100% SUCCESS RATE IN 2025/2026

FAQ

Am I eligible for the Beckham Law as a Digital Nomad Visa holder or autonomo?
Yes, since the Ley de Startups passed in December 2022, DNV holders are explicitly eligible. Self-employed autonomos became eligible too, but only if they perform 'highly qualified' or innovative R&D work and tick a few extra boxes (academic credentials, recognised industry expertise, or work for a Spanish startup). Salaried employees on a Spanish contract have always qualified. The 2022 reform was specifically designed to make Beckham accessible to remote tech workers moving to cities like Valencia.
What does the 5-year non-residency rule actually mean?
To opt into Beckham, you must not have been a Spanish tax resident at any point in the previous 5 tax years. 'Tax resident' means having spent more than 183 days in Spain in a calendar year, or having your main economic interests here. Holiday trips and short visits do not count. If you spent 5 months a year in Valencia for the last 4 winters as a tourist, you are still eligible, since none of those years crossed the 183-day threshold.
What is the deadline for filing Modelo 149?
You have 6 months from the date of your alta with Spanish Social Security (or, if you are an autonomo, your alta as self-employed) to file Modelo 149 with the Agencia Tributaria and elect the Beckham regime. Miss the window by one day and the option is gone for the entire 6-year window. Most expats file Modelo 149 within the first 4 weeks to be safe. The form itself is short, but the supporting employment letter and DNV authorization must be attached in PDF.
What is the actual tax rate under Beckham in 2026?
On Spanish-source income up to 600,000 EUR per year you pay a flat 24%. Anything above 600,000 EUR is taxed at 47%. Foreign-source income (dividends, capital gains, rental income from a property abroad) is generally exempt while you are under Beckham, with the important exception of foreign-source employment income, which since 2015 is taxed in Spain. There are no personal allowances or family deductions: the 24% is a gross rate from euro one of Spanish income.
How does wealth tax work under the Beckham regime?
Beckham residents are treated as non-residents for wealth tax (Impuesto sobre el Patrimonio), which means you only pay on assets located in Spain, not on your worldwide net worth. So your French apartment, your US brokerage account or your UK pension fund stay out of scope. A Spanish flat or a Spanish bank account above the regional threshold (700,000 EUR allowance plus 300,000 EUR for primary residence in Comunidad Valenciana) does count. This is one of the biggest hidden wins of Beckham.
What happens after the 6-year Beckham window ends?
On 1 January of year 7, you automatically switch to the standard progressive IRPF rate (up to 47% in Comunidad Valenciana for 2026) and you become a full Spanish tax resident on worldwide income and worldwide wealth. There is no extension and you cannot opt back in. Most high-earners plan ahead: some restructure into a Spanish SL company before year 7, others move tax residency to a more favourable jurisdiction, others simply accept the higher rate as the price of staying.

Explore ValenciaMove guides

Continue through the relocation topics most readers need next, from visas and housing to schools, healthcare, safety, and local life.

Ready to make Valencia your home?

Book a free 30-minute consultation and let us map out your move together - visa, housing, schools and everything in between.

Book Free ConsultationView Relocation Packs