Spain has become one of the favorite destinations for digital nomads, remote entrepreneurs, and international professionals who want to combine quality of life with global work opportunities. With the entry into force of the Startups Law in 2023, the well-known special tax regime for displaced workers—popularly referred to as the “Beckham Law”—was also updated. This system allows newly arrived foreigners to be taxed as non-residents, enjoying reduced tax rates and significant fiscal advantages.
In this complete guide, Orience explains what the Beckham Law is, how it works, what its requirements are, and what specific benefits it offers to digital nomads. In addition, we show you how our team advises you to determine whether this regime is suitable for your financial and professional situation.
What is the Beckham Law and why is it so attractive for digital nomads?
The Beckham Law is the informal name for the special tax regime for workers displaced to Spanish territory (Article 93 of the Spanish Income Tax Act). This regime allows those who move to Spain for work-related reasons to be taxed as non-residents for a maximum of six years.
The main advantage is that beneficiaries pay a flat rate of 24% on the first €600,000 of income earned in Spain, instead of the progressive personal income tax (IRPF) rates that can reach up to 47% in certain brackets.
With the 2023 reform, this regime was expanded to include:
- Digital nomads working remotely for foreign companies.
- Entrepreneurs with international economic activity.
- Highly qualified professionals who telework from Spain.
- Company directors with limited shareholding.
The combination of this regime with the digital nomad visa has driven the arrival of professionals from all over the world. According to the Ministry of Inclusion, in 2024 more than 18,000 visas for digital nomads were approved, and a significant proportion applied for the Beckham regime.
Requirements to apply for the Beckham Law
To enjoy the advantages of this tax regime, it is necessary to meet a series of conditions established by the Spanish Tax Agency. At Orience, we help verify each requirement to ensure approval without risks.
1. Not having been a tax resident in Spain in the past five years
One of the essential requirements is not having been a tax resident in Spain during the last five fiscal years.
2. Relocation to Spain for work or professional reasons
The applicant must justify the relocation to Spain for one of the following reasons:
- Employment contract with a Spanish or foreign company.
- Start of a qualified professional activity from Spain.
- Remote work for a foreign company (digital nomads).
3. Registration with Social Security or an equivalent regime
It is essential to be registered in the Spanish Social Security system or its international equivalent if working for a foreign company.
4. Apply for the regime within the deadline
The application must be submitted within six months following the date of registration with Social Security (Form 149).
5. Not obtaining income through a permanent establishment in Spain
The income must come from employment. Income derived from business activities with a permanent establishment in Spain is not allowed.
Tax benefits of the Beckham Law for digital nomads
This regime offers highly competitive tax advantages compared to other European countries that have implemented similar systems to attract international talent.
1. Flat rate of 24% up to €600,000
Instead of the progressive IRPF (19% to 47%), digital nomads under this regime pay a flat 24% on all income generated in Spain.
2. Exemption from taxation on income generated outside Spain
International income (investments, dividends, rents, and gains generated outside Spain) is not taxed under this regime, allowing for optimized global taxation.
3. Regime valid for six years
The regime applies during the year of relocation and the following five years, enabling strong financial planning.
4. Extension of the benefit to family members
Spouses and children under 25 can also apply as long as they relocate with the applicant and meet basic conditions.
5. Attractive for entrepreneurs and IT professionals
Spain is one of Europe’s most dynamic tech hubs. According to the 2024 Spain Digital Nation Report, the Spanish startup ecosystem grew by 20% annually since 2020, attracting thousands of digital nomads in software, cybersecurity, design, and e-commerce.
How much can a digital nomad save with the Beckham Law?
The tax savings depend on the income level, but in most cases, it represents a significant advantage. For example:
- Annual income of €80,000 → Average savings of 25%.
- Annual income of €150,000 → Savings between 30% and 40%.
- Income above €300,000 → Savings of more than 50% compared to standard IRPF.
According to market estimates, the Beckham regime has helped foreign professionals save more than €120 million over the past five years.
How to apply for the Beckham Law step by step
The process requires strict fiscal and immigration coordination. At Orience, we support each stage:
- 1. Eligibility assessment: we analyze your tax and immigration profile.
- 2. Assistance with visa or residence permit: especially for digital nomads.
- 3. Registration with Social Security or equivalent regime.
- 4. Preparation and submission of Form 149.
- 5. Confirmation of the regime with the Tax Agency.
- 6. Annual tax support throughout the six-year regime.
Frequently asked questions about the Beckham Law for digital nomads
Can I apply for the Beckham Law if I work for a foreign company?
Yes. The 2023 reform allows digital nomads working remotely for non-Spanish companies to apply for the regime.
What if I have income from investments?
If that income originates abroad, it is not taxed in Spain under this regime. However, compliance with double taxation treaties is required.
Can I apply if I am self-employed?
Yes, as long as you carry out a highly qualified professional activity and meet the requirements established by the Tax Agency.
What happens if I change companies while under the regime?
The regime remains valid as long as you continue generating eligible employment income. Orience reviews each case to ensure continuity.
When is the best moment to apply?
It must be applied for within six months after Social Security registration. It is advisable to start the process as early as possible to avoid delays.
Conclusion: Take advantage of the Beckham Law with Orience
The Beckham Law is a powerful tax tool for digital nomads, entrepreneurs, and international professionals who want to settle in Spain without a heavy tax burden. But its correct application requires precise evaluation and expert guidance.
At Orience, we analyze your situation, guide you through every procedure, and help you optimize your tax benefits while you enjoy a full life in Spain. If you want to know whether this regime is right for you, we are ready to advise you.