How long do I have to apply for the Beckham Law regime?

You must apply using Modelo 149 within six months of your Social Security registration in Spain. This deadline is strict and cannot be extended — missing it means losing the right to apply for that qualifying move.

International Taxation

The Beckham Law: Spain's special expat tax regime

How Spain's special tax regime for new arrivals works, and who can benefit from it.

Last reviewed: 2026-06-15The application must be submitted within six months of Social Security registration — this is a hard deadline with no extension.

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

Spain's 'Beckham Law' (named after the footballer, one of its early high-profile beneficiaries) is a special tax regime letting eligible new arrivals pay a flat rate on Spanish employment income, instead of the ordinary progressive IRPF scale — often a significant saving for higher earners.

Requirements

You must not have been a Spanish tax resident during the five tax years before your move
Your move to Spain must generally be linked to an employment relationship, an assignment by your employer, becoming a company administrator, or qualifying as a highly-skilled professional or entrepreneur under the specific categories the regime allows

Step-by-step process

Confirm you meet the eligibility criteria before your move, since the residency history requirement is checked strictly
Register with Social Security in Spain as part of starting your qualifying activity
Apply using Modelo 149, within six months of your Social Security registration — this deadline is strict and not extendable, and missing it means losing the right to apply for this period
Once approved, your Spanish employment income is taxed at a flat 24% up to €600,000, with the rate rising to 47% only on any excess above that amount
Benefit from the regime for the year you become resident plus the following five years — six years in total

Required documents

Employment contract or documentation of your qualifying activity
Social Security registration confirmation
Modelo 149 application

Common mistakes

Missing the six-month application deadline after Social Security registration, which permanently forfeits the right to apply
Assuming all foreign income is covered — under the regime, your Spanish employment income is taxed at the flat rate, but most of your foreign investment income remains protected from Spanish tax, while Spanish-source investment income and Spanish property still have their own separate tax treatment

Practical tips

The five-year prior non-residency requirement was reduced from ten years in a relatively recent reform — if you were previously told you didn't qualify under the old rule, it's worth checking again under the current criteria
This regime can mean a substantial tax saving for higher earners, but it also means you can't claim certain standard deductions available under ordinary IRPF — get a specific comparison for your situation before assuming it's automatically better

How Tuchati can help

If you think you might qualify for this regime, Tuchati can help you understand the eligibility criteria and the tight application deadline before you miss it.