How the Beckham Law works
Eligibility and the 6-month deadline
How to apply: steps, forms & deadline (2026)
Frequently asked questions
Common rejection & delay reasons
Common reasons the Spanish Beckham regime is denied or lost.
- Missing the 6-month Modelo 149 deadline. Filed within 6 months of social-security registration; late filing means permanent disqualification.
- Failing the 5-year non-residency test. You must not have been a Spanish tax resident in the prior 5 years.
- Not meeting the 85% Spanish-work rule. Too much work outside Spain breaks the conditions.
- Triggering the €600k boundary unaware. Income above €600,000 is taxed at 47%, not the 24% flat rate.
- Re-applying too soon. Once disqualified, re-application generally requires waiting 5 years.
Beckham Law application checklist (save your progress)
Tick each item as you prepare it. Progress is saved in this browser — nothing is uploaded. This is a preparation aid, not tax advice.
Sources and official references: Agencia Tributaria — Manual práctico de Renta 2025, “Contenido del régimen especial” (page updated 17 March 2026) and Agencia Tributaria — Manual práctico de Renta 2025, “Gravamen estatal” (state scale, page updated 17 March 2026); Art. 93 LIRPF (Ley 35/2006); Art. 114 Reglamento IRPF; Modelo 149/151; Startup Law (Ley 28/2022) eligibility expansion. Checked against that document on September 15, 2026 — fetched directly, no login, 7,120 characters. It carries three of the figures on this page in matching context: the 24% flat rate on employment income (“el porcentaje de retención o ingreso a cuenta sobre rendimientos del trabajo será el 24 por 100”), the €600,000 threshold and the 47% rate on the excess (“Hasta 600.000 euros — 24; Desde 600.000,01 euros en adelante — 47”). What we could not verify from Agencia Tributaria: the “up to 47%” figure quoted here for standard progressive IRPEF is a representative national rate, not an AEAT-published one — the agency publishes only the state half of the general scale, and each autonomous community sets the other half, so no single national top rate exists in an AEAT document; and the 85% Spanish-work condition does not appear in this document (its only “85” is a cross-reference to Art. 85 of the IRPF Law), so we are re-checking it against the regulation. The 20% Portugal and 50% Greece figures are other countries’ regimes, shown for comparison, and are outside what a Spanish tax-agency page can confirm. The standard-IRPEF comparison is a simplified estimate using representative national rates and excludes regional variation, deductions, and surcharges. Estimate, not tax advice — consult a licensed Spanish tax advisor.
Last reviewed: August 19, 2026 · the official sources linked above were re-fetched and compared against the figures on this page by our automated fact audit; next check on the weekly audit cycle.