Beckham Law & digital nomad visa: the 24% flat tax explained

Since landing in Valencia you have probably heard the words « Beckham Law » at every terrace. Behind the nickname sits a tax regime that can seriously cut your Spanish tax bill. Here is the plain-English version so you can tell whether it applies to you.

What the Beckham Law actually is

Officially it is the « special regime for posted workers » (article 93 of Spain's income tax law), nicknamed after the footballer who used it in the mid-2000s. The idea: if you become a Spanish tax resident, you can ask to be taxed at a flat 24% on your employment income up to €600,000 a year (47% above that), instead of Spain's steep progressive scale. The higher your salary, the bigger the win.

For how long?

It covers the year you move plus the following five, so six years in total, after which you shift to the standard resident regime.

Who qualifies, and the Brexit angle

Three key conditions: you must not have been a Spanish tax resident in the previous five years; your move must have a clear trigger (a Spanish employment contract, a company relocation, a director role, an entrepreneurial activity, or remote work under the digital nomad visa); and you must apply on time. This matters especially for Brits: since Brexit you are a third-country national with no more freedom of movement, so most UK remote workers reach Spain through the digital nomad visa, which in turn unlocks the Beckham regime.

The digital nomad visa

Created by the Startups Law, it lets non-EU nationals live in Valencia while working remotely for foreign companies. You need to show around 200% of the Spanish minimum wage, roughly €2,850 a month in 2026 (more with dependents), a degree or three years' experience, and mostly non-Spanish clients.

How to apply, step by step

Timing is everything. Once you register with Spanish Social Security or start your activity, you have six months to file Form (Modelo) 149 with the tax agency, with supporting documents. Miss the window and you lose the regime for those years. You then file annually with Modelo 151.

The traps to know

It is not magic for everyone. Foreign-source employment income is still taxed in Spain, and you lose some deductions available to ordinary residents. Under this regime you are not always treated as a treaty resident, which complicates how HMRC and Spain divide you up. Watch the UK-Spain double taxation treaty, and remember the US still taxes citizens worldwide. Run the numbers with an adviser before choosing.

Official sources

• Agencia Tributaria : impatriate regime, Modelo 149 and Modelo 151.
• Law 28/2022 (Startups Law), official BOE text.
• Spanish Ministry of Foreign Affairs: digital nomad visa and consulates.
• HMRC: UK rules on foreign income and the double taxation treaty.

The Daily Valencia newsroom