Spain's tax regime for relocated workers, known as the "Beckham law" (article 93 of the LIRPF), remains in 2026 one of the most attractive schemes in Europe for a working IT or AI consultant. A 24% flat tax on Spanish-source income up to 600,000 euros, for 6 tax years. Here is what you need to know before deciding.

Eligibility conditions in 2026

To qualify, four conditions must be met together:

  1. Not having been a Spanish tax resident in the previous 5 years (relaxed from 10 to 5 years since the 2023 reform).
  2. Having a professional reason to relocate: a Spanish employment contract (contrato indefinido), a declared service assignment, or being a director of a Spanish company.
  3. Working mostly in Spain: at least 50% of working time on Spanish territory.
  4. Not drawing income from a permanent establishment abroad (limited exceptions).

The application must be filed within 6 months of registering with Spanish Social Security, using form Modelo 149. Once accepted, the regime runs for 6 tax years.

Concrete tax advantages

On Spanish-source income up to 600,000 euros: a fixed 24% rate. Above that: 47%. Comparison with France for a consultant at 1,000 euros/day, 220 days/year (revenue ~220k):

  • France (self-employed, corporate tax + income tax + contributions): net after tax ~50% of revenue = 110,000 euros
  • Spain under Beckham (Spanish contract): net after tax ~63% of revenue = 138,000 euros
  • Annual gain: about 28,000 euros net
  • Gain over 6 years: 168,000 euros net

The gap widens further at higher income: at a 1,500 euros/day rate, the gain can reach 40 to 50k euros per year.

Traps and limits

Worldwide assets. The Beckham regime only covers employment income. Real estate or financial assets held outside Spain must still be declared (form Modelo 720), with heavy penalties for non-declaration.

Dividends. Dividends paid to a Beckham beneficiary are taxed under the standard Spanish scale (19-28%) above the thresholds. Beckham does not apply to foreign-source dividends.

Social coverage. You contribute to Spanish social security (~6% employee share + ~30% employer, built into the cost). Excellent health coverage; pension rights to be reconciled with what you accrued in France.

Transition period. The first tax year is partial if you arrive mid-year. Plan the calendar: optimal = settling at the start of the Spanish tax year (January).

Administrative steps

The typical path:

  1. NIE, Número de Identidad de Extranjero. Obtained in 5-10 days via a consulate or directly in Spain.
  2. Social Security registration (TGSS), a prerequisite for any hiring.
  3. Spanish contrato indefinido signed with the employer.
  4. Beckham application, Modelo 149, filed within 6 months of social registration.
  5. Beckham acceptance notified within 2-3 months.
  6. Annual Modelo 151, the specific Beckham return, replacing the standard tax return.

Working from Spain without your client creating a subsidiary

For a consultant who wants to benefit from Beckham without their end client creating a Spanish subsidiary, the standard route is to be employed by a licensed third-party Spanish entity, which handles payroll, social security and filings. The end client, in France or elsewhere, pays a monthly invoice. Net effect: the consultant accesses Beckham with no change to the client's legal structure. Take legal and tax advice on the exact setup before committing.

Beckham vs other European regimes

Portugal's NHR (Non-Habitual Resident status): closed to new entrants since 2024. Italy's inbound regime: a 50% rebate, but less attractive than Beckham above 100k. The Dutch 30% ruling: limited to 5 years, with a progressive cap. Beckham remains the most advantageous in the 80 to 600k income range.

Who is Beckham relevant for?

Typical profiles: freelance IT or AI consultants with revenue above 120k, ready to settle in Spain for 6 years. It is not a scheme for someone who wants to stay in France and invoice from Spain: the tax administrations on both sides look closely at that pattern.

Profiles who should think twice: those with significant foreign assets (Modelo 720 declaration), those whose family ties constrain them to France (elderly parents, school commitments), and those whose clients require work mostly performed in France.