Quick answer
Spain's special regime for people moving to the country (art. 93 of the Personal Income Tax Law, the "Beckham law") lets eligible newcomers pay 24% on employment income up to €600,000 (47% above) for the year of arrival and the 5 following years, if they were not Spanish tax residents in the previous 5 years. The law expressly covers employees holding the international telework visa.
Who can opt in
- You become a Spanish tax resident because you move to Spain.
- You were not resident in Spain during the 5 tax periods before the move.
- The move is due to one of the listed circumstances — including remote employment: the law states this is met by employees holding the international telework visa of Law 14/2013.
- You do not obtain income through a permanent establishment in Spain (with exceptions for entrepreneurs and highly qualified professionals).
| Taxable base (employment income) | Rate |
|---|---|
| Up to €600,000 | 24% |
| Above €600,000 | 47% |
Freelancers: the article explicitly mentions employees with the telework visa. For self-employed remote workers the situation is not spelled out in the same way — get advice from a qualified tax adviser before counting on the regime.
Other things to know
- The option must be exercised through the procedure set by the Ministry of Finance.
- People under the regime are taxed in Wealth Tax only on assets located in Spain.
- Social security contributions are separate from income tax and apply anyway (see requirements).
We are not tax advisers. This page summarises the law so you can ask the right questions; for your case, speak to a registered tax adviser.
Questions
How long does the Beckham regime last?
The year in which you change residence plus the following five tax years.
Do I apply automatically?
No, it is an option you must request following the procedure established by the Ministry of Finance.