The Beckham Law.For informational purposes only. Not financial, legal, or tax advice. Verify all requirements with a Spanish tax adviser (asesor fiscal).
Eligibility & Tax Comparison
Beckham Law Calculator
See your Spanish tax liability under the Beckham Law versus standard IRPF. The saving on a significant foreign portfolio can be enormous.
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Beckham Tax (Year 1)
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24% flat on Spanish income
Standard IRPF Tax
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progressive to 47% + foreign
Annual Tax Saving
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Beckham vs Standard IRPF
6-Year Total Saving (est.)
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compounded at same income levels
Standard IRPF vs Beckham
Spanish Income Tax Rates Compared
❌ Standard Spanish IRPF (Residents)
EUR 0 - EUR 12,45019%
EUR 12,451 - EUR 20,20024%
EUR 20,201 - EUR 35,20030%
EUR 35,201 - EUR 60,00037%
EUR 60,001 - EUR 300,00045%
EUR 300,001+47%
Foreign incomeProgressive rates
✅ Beckham Law Rate
Spanish income: EUR 0 - EUR 600,00024% flat
Spanish income: EUR 600,001+47%
Foreign employment income0%
Foreign dividends & interest0%
Foreign capital gains (ETFs)0%
Foreign rental income0%
Eligibility Rules
Critical Requirements & Risks
The Modelo 149 application must be submitted within precisely 6 months of either (a) registering with Spanish Social Security or (b) commencing employment. A single day's delay results in permanent disqualification for that move - there are no extensions and no appeals. Action this immediately upon arrival and Spanish Social Security registration.
The 2023 reform reduced the prior non-residency requirement from 10 years to 5 years. You must demonstrate you were not a Spanish tax resident in the 5 calendar years immediately preceding the year of your Spanish arrival. Coming from the UAE, where you held a UAE residency visa, typically satisfies this requirement easily - but formal documentation (Emirates ID, residency visa stamps) will be required.
The 2023 reforms extended Beckham Law protection to the primary applicant's spouse and dependent children, provided their individual foreign-source income does not exceed that of the main applicant. Both spouses must apply separately. Children must be under 25 (or any age if disabled). This is a powerful mechanism for families with dual-income UAE careers.
A 2025 ruling by Spain's Central Economic-Administrative Tribunal (TEAC) now requires Beckham Law beneficiaries to pay tax on an imputed rental income equal to 2% of the cadastral (assessed) value of their primary Spanish residence - even if they live in it and do not rent it out. For a €500,000 apartment with a cadastral value of €200,000, this generates a €4,000 deemed income taxable at 24% (€960/year). Factor this into your net cost of Spanish primary residence.
US citizens are always taxed on worldwide income by the IRS, regardless of Spain's Beckham Law. Because Beckham Law rates (24%) are often lower than equivalent US tax brackets, Foreign Tax Credits (FTC) from Spanish taxes may be insufficient to fully offset US liability - creating a residual US tax obligation. Coordinate carefully with the Foreign Earned Income Exclusion (FEIE: $130,000 in 2025) and use a US-qualified international tax CPA to model the net position before committing.