Billeo

    English-Speaking Tax Advisors · Spain

    Beckham Law Spain 2026
    Pay 24% flat tax.
    Not 47%.

    Spain's Special Expat Tax Regime lets qualified foreign workers and digital nomads pay a fixed 24% income tax rate for up to 6 years. Billeo's English-speaking advisors handle the entire application — from Model 149 to your annual return.

    ✓ English-speaking advisors · ✓ 6-month deadline guaranteed · ✓ From €80/month

    Beckham Law at a glance

    Income tax rate

    vs up to 47% standard IRPF

    24%

    Maximum duration

    year of arrival + 5 following

    6 years

    Application deadline

    from first day of work in Spain

    6 months

    Saving at €80k/yr

    per year vs standard IRPF

    ≈ €9,000

    Application form

    filed by Billeo in 24–48 h

    Model 149

    Verified by Billeo Tax Advisors

    Beckham Law Spain 2026: Quick Summary

    Spain's Beckham Law (Art. 93 LIRPF) offers a 24% flat income tax rate for up to 6 years to expats and digital nomads who recently moved to Spain. You must apply via Model 149 within 6 months of arrival. Billeo handles the full process in English.

    • 1
      Flat 24% income tax rate (vs progressive IRPF up to 47%) on Spanish-source income up to €600,000/yr
    • 2
      Lasts up to 6 fiscal years — year of arrival plus the following 5
    • 3
      Deadline: Model 149 must be filed within 6 months of your first working day in Spain — no extensions
    • 4
      Eligible: employees relocated to Spain, company directors, and Digital Nomad Visa holders (since 2023)
    • 5
      Billeo files Model 149 + annual IRNR return — included in Digital Nomad plan from €80/month

    Updated in accordance with 2026 regulations (Art. 93 LIRPF, Ley 28/2022).

    Who Qualifies?

    You must meet ALL of the following conditions:

    Recent arrival in Spain

    You must not have been a Spanish tax resident in the previous 5 years before your relocation.

    Work-related move

    You relocated to Spain due to an employment contract, a company directorship, an entrepreneur project, or the Digital Nomad Visa.

    No significant ownership

    You must not own 25% or more of the Spanish company employing you (some exceptions apply for directors).

    Apply within 6 months

    You must file Model 149 within 6 months of your first working day in Spain. Missing this deadline = losing the regime for that year.

    Tax Savings at a Glance

    Gross annual income vs estimated tax under each regime

    Annual IncomeStandard IRPFBeckham Law (24%)Annual Saving
    €50,000≈ €14,700€12,000≈ €2,700
    €80,000≈ €28,500€19,200≈ €9,300
    €120,000≈ €47,000€28,800≈ €18,200
    €150,000≈ €61,000€36,000≈ €25,000
    €200,000≈ €86,000€48,000≈ €38,000

    * Estimates for single taxpayer, Spanish-source income only. Request a personalised simulation from Billeo.

    How to Apply: 5 Steps

    01

    Get your NIE/TIE

    Your Spanish ID number — required before any tax registration.

    02

    Register at AEAT

    Tax registration via Form 036/037 or 030. Billeo handles this on day one.

    03

    File Model 149

    The official Beckham Law application. Deadline: 6 months from first working day.

    04

    Get AEAT certificate

    Tax Agency confirms your regime. Show it to Spanish clients when invoicing.

    05

    Annual IRNR return

    Filed each June via Model 151. Billeo submits it as part of your monthly plan.

    The 6-Month Deadline is Non-Negotiable

    If you miss the Model 149 filing deadline — 6 months after your first working day in Spain — you permanently lose the Beckham Law regime for your first tax year, and potentially for all subsequent years. The Tax Agency does not grant extensions. If you are planning to move to Spain (or have recently moved), contact Billeo immediately to confirm your eligibility and start the application.

    Billeo Handles Your Beckham Law Application — In English

    English-speaking tax advisors based in Spain. We file Model 149 within the deadline, manage your quarterly filings, and submit your annual IRNR return — all included from €80/month.

    • Model 149 filed within 48 hours of your registration
    • Dedicated English-speaking advisor
    • Quarterly VAT + IRPF + annual return included
    • Digital Nomad Visa coordination available
    • No long-term contract — cancel anytime

    Frequently Asked Questions