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
Maximum duration
year of arrival + 5 following
Application deadline
from first day of work in Spain
Saving at €80k/yr
per year vs standard IRPF
Application form
filed by Billeo in 24–48 h
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.
- 1Flat 24% income tax rate (vs progressive IRPF up to 47%) on Spanish-source income up to €600,000/yr
- 2Lasts up to 6 fiscal years — year of arrival plus the following 5
- 3Deadline: Model 149 must be filed within 6 months of your first working day in Spain — no extensions
- 4Eligible: employees relocated to Spain, company directors, and Digital Nomad Visa holders (since 2023)
- 5Billeo 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 Income | Standard IRPF | Beckham 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
Get your NIE/TIE
Your Spanish ID number — required before any tax registration.
Register at AEAT
Tax registration via Form 036/037 or 030. Billeo handles this on day one.
File Model 149
The official Beckham Law application. Deadline: 6 months from first working day.
Get AEAT certificate
Tax Agency confirms your regime. Show it to Spanish clients when invoicing.
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