Beckham Law

The Beckham Law is the colloquial name for a Spanish tax regime that allows qualifying foreign workers who relocate to Spain to elect to be taxed as non-residents on their Spanish income at a flat rate of 24%, rather than at progressive resident rates of up to 47%. Named after footballer David Beckham, who benefited from the original 2005 provision, the current version was updated in 2023 and extended to remote workers and entrepreneurs. Eligible individuals can benefit from the regime for up to six years. Foreign-sourced income and assets outside Spain may also receive favourable treatment under the scheme.