How Beckham Law Affects Digital Nomads

So, you’re gearing up to Spain to work abroad. While that’s exciting, it unfortunately brings up flat topics such as taxes that you should be aware of. There are different tax scenarios depending on what country you live in, and Spain specifically has a tax regime, called Beckham Law, that assists those working in Spain as a non-resident. Let’s go over how Beckham Law affects digital nomads.

What is Beckham Law?

Simply put, Beckham law is a special tax regime that allows non-residents to pay a flat tax rate of 24% on their Spanish-sourced income. With that, it allows foreign income to be excluded from the Spanish Taxation. However, note that this has an expiration date of 6 years.

The main idea of this law was to entice professionals to come to Spain to live and work without having to pay high taxes or encountering double taxation.

What are the qualifications?

In order to qualify for this tax exemption, you must meet all of the requirements:

• Must not have been a Spanish resident within the last 5 years
• Must be moving to Spain for work related reasons only
• Must work primarily in Spain (allowing up to 15% of your work to be abroad)
• Your income and residency must not be tied to any permanent establishments
• Conditions extend to any spouses, family members, or dependents moving with the individual

What is required to apply?

• Passport and photo ID
• Foreign Identification Number (NIE)
• Spanish Social Security Number
• Employment contract

Who can’t apply for this tax law?

As we said earlier there are specifications that have to be met to qualify. Any of these will disqualify you:

• Freelancers or self-employed — with a possible exception of digital nomad visas depending on the situation
• Professional athletes
• Own over 25% of the business that employs you (unless you’re on a startup/entrepreneur visa
• Receiving income in a tax-exempt category
• Tax residents of 5+ years living in Spain

How to apply for this exemption:

1. Register with the Spanish Tax Agency (AEAT):

• File Form 030 to join their tax obligations census — this is a prerequisite

2. Submit Form 149:

• Electronically via AEAT website using a digital certificate or Cl@ve ID, within six months of starting employment
• Fill Sections 1 & 3; validate and send; retain confirmation receipt

3. Upload Supporting Documents:

• After filing, upload required documentation through the same AEAT portal.

4. Monitor the Status:

• Check application progress in “My Procedures” on the AEAT portal. Approval typically takes 4–8 weeks — legally up to 10 business days .

After Approval

• You’ll be taxed at a flat 24% rate for Spanish-sourced income up to €600,000 (47% on amounts above)
• Your foreign income generally won’t be taxed in Spain under this regime
• File annual tax returns (Modelo 151) under the Beckham regime for up to six years

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🧭 Recap: Quick Checklist

Step	Task
✅ 1	Ensure you meet eligibility criteria
✅ 2	Get Spanish NIE and Social Security registration
✅ 3	Register via Form 030 with AEAT
✅ 4	File Form 149 within six months
✅ 5	Upload necessary documents
✅ 6	Track the application and await approval
✅ 7	File annual Beckham-tax returns for up to 6 years

💡Make sure you have all of the required documentation for a smooth application process