Special Regime for Inbound Workers (Beckham Law) (Régimen especial de trabajadores desplazados (Art. 93 LIRPF))
Special Regime for Inbound Workers (Beckham Law) is a residence route in Spain (Statut fiscal spécial). Tax status, not a permit: apply within 6 months of Social Security registration; employment/directorship (≤25% stake for directors of non-holding cos) or entrepreneur/telework status.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
24% flat on Spanish income ≤€600k; foreign income (except employment) exempt; wealth tax on Spanish assets only
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | — |
| Revenu / an | — |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | — |
| Citoyenneté | — |
| Travail | yes |
| Éligibles | new residents not Spanish-resident prior 5 yrs; employees, directors, entrepreneurs, digital nomads |
| Impôts | 24% flat on Spanish income ≤€600k; foreign income (except employment) exempt; wealth tax on Spanish assets only |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.