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%).

tax

Lei Beckham Espanha 2026: 24% fixo para teletrabalhadores

Como funciona o regime Beckham em 2026, quem aplica, o relógio de 6 anos, e como combina com o visto DNV.

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%).