Beckham regime

Last updated: 2026-05-16

Beckham regime (formally Special regime for displaced workers) is Spain's Art. 93 LIRPF system that allows impatriates to file as non-residents for 6 years from arrival in Spain.

Benefits:

• Flat 24% on the first €600,000 of employment income.
• 47% on the excess over €600,000.
• No taxation on foreign-source income (except work physically performed in Spain).
• No Modelo 720 obligation while regime applies.

Requirements:

• Not having been a Spanish tax resident in the previous 5 years.
• Moving to Spain for work reasons (impatriation contract, internal transfer, non-owner administrator >25%, digital professional with Digital Nomad Visa).
• Apply within 6 months of Social Security registration.

Who doesn't qualify:

• Freelancers without impatriation contract.
• Professionals who already lived in Spain in the last 5 years.

The informal name comes from David Beckham, who used the regime when joining Real Madrid in 2003.

Official sources:

• Art. 93 LIRPF — Law 35/2006 on Personal Income Tax (BOE-A-2006-20764).
• Royal Decree 1008/2023 of December 5 — regime amendments applicable to Digital Nomad Visa.
• Spanish Tax Agency (AEAT) — electronic office, "Special regime for workers displaced to Spanish territory" section.