Why applications get refused
The deadline to opt for the Beckham regime is short and cannot be recovered once missed. Freelancers often assume the regime applies to them when, in most cases, it does not. Tax planning should start before you move, not after your first Spanish tax return.
When you become tax resident
Under the Income Tax Law, you are tax resident in Spain if you spend more than 183 days in the country in a calendar year, if Spain is the main centre of your economic activities or interests, or, by presumption, if your spouse and minor children live here. Double tax treaties can resolve conflicts with your home country.
The Beckham regime (article 93 LIRPF)
What it does
You are taxed as a non-resident on most income: employment income at a flat 24% up to 600,000 euros a year and 47% above that, while most foreign investment income is not taxed in Spain. Wealth-type taxes apply only to assets in Spain.
Who qualifies
- People who acquire tax residence in Spain by moving here.
- Who have not been tax resident in Spain in the previous five tax years.
- Who move because of, among other cases, an employment relationship, including remote work for a foreign employer using only telematic means, as provided for digital nomads.
How long
The year in which you become resident and the following five years.
How to opt in
By filing form 149 with the Spanish Tax Agency within six months from the start of your activity in Spain, as shown by your social security registration or equivalent documents.
Freelancers
The regime is designed mainly for employees. Self-employed digital nomads can generally only use it if their activity qualifies as entrepreneurial under the Startups Law, so most freelancers are taxed under the ordinary rules. Get advice before you move.
Other obligations
- Obtain your NIE and register with the Tax Agency.
- Consider the foreign assets declaration (form 720) if you are taxed under the ordinary regime and hold assets abroad above the thresholds.
- Coordinate with your home country to avoid double taxation.
A practical example
A German-American engineer employed by a US company moved to Palma in February. We coordinated his residence permit and his social security registration and, with his tax adviser, filed form 149 within the six-month deadline. His Spanish employment income was taxed at the flat 24% rate. More information on the firm's main website: immigration law at Castell Abogados (in Spanish).
Get your file checked before you apply
Most refusals come from documents that do not prove what the law asks for. Send us your situation and an immigration lawyer will tell you what is missing before you submit.
Questions about taxes
Do digital nomads pay taxes in Spain?
Yes, if they become tax resident, usually after more than 183 days in Spain in a year.
Can digital nomads use the Beckham regime?
Remote employees moving to Spain can, if they meet the conditions and opt in on time.
What tax rate applies under the Beckham regime?
A flat 24% on employment income up to 600,000 euros.
Can freelancers use the Beckham regime?
In general only if their activity qualifies as entrepreneurial; most freelancers are taxed under the ordinary rules.