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Loi Beckham Espagne 2026 : 24 % d'impôt forfaitaire pour télétravailleurs

Comment marche le régime Beckham en 2026, qui est éligible, la règle des 6 ans, et l'empilement avec le visa nomade digital.

Frequently asked

What is the Spain Beckham Law?
A special tax regime allowing newly-arrived workers to pay 24% flat tax on Spanish-source income (instead of progressive up to 47%) for the year of arrival + 5 more years.
Who qualifies for the Beckham law in 2026?
Anyone who became a Spanish tax resident in 2026 after not being one for the prior 5 years, holding an employment contract or DNV-based remote work agreement.
Does Beckham law apply to crypto and dividends?
It applies to employment income only. Capital gains, dividends and crypto are taxed at standard non-resident rates (19-23%).

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