Beckham's law for digital nomad in Spain: 24 percent

What is Beckham's law and what he changes in taxes

The "Beckham Law" is referred to as the special regime of article 93 Ley 35/2006 (LIRPF), Spanish rule of special de Trabajadores desplazados, in business speech as well as "impatriados mode". [1].

The year of change of residence is the first calendar year in which you became a tax resident under Article 9: usually the year you stayed in Spain for more than 183 days. [1]If you arrive in the autumn and you haven't gained 183 days in the first year and the centre of interest in Spain is not yet in place, the countdown will normally start next year, and that makes six consecutive tax periods.

The member pays the property tax (Patrimonio) on the principle of obligación real, i.e. property in Spain [1]. AEAT, citing the TEAC decision of July 17, 2025, writes that participants of the regime are subject to imputed income on real estate, including housing where they live. [3]I. General review of taxes for nomads: Taxes of the digital nomad in Spain.

Beckham's law for a hired television worker on DNV

For employees, article 93.1.b.1.o refers to remote work as direct work. The basis of the "work contract" is considered to have been completed when the work is carried out remotely using computer and telecommunications means only and the employment of employees with a teletrabajo visa de carácter international on Ley 14/2013 has been "in particular" fulfilled. [1]The DNV recruiter working for a foreign company is on the list.

In consultation V2460/025 of 11 December 2025, DGT debriefed a man with Spanish and U.S. citizenship who works for an American company from Spain and cannot obtain a TELL visa. Conclusion: If there is a labour relationship, distance work and other conditions are met, he can choose the regime [7]We wouldn't have to pass it on to every UGE permit holder without checking it out.

The remaining conditions for hiring are the same as for all: not to be resident in 5 tax periods prior to relocation, not to earn income through the Permanent Mission in Spain, to arrive in the first year of application or in the previous year [1]How does a tax residence work, we've been looking at the material? 183 days and centre of economic interestsThe visa itself and the rights of the hired person are described in the article DNV for a hired staff member.

Beckham's law for freelancer and autónomo: what the text of the law says

The presentation on the topic contains two opposite answers: "The autonomous mode is not appropriate" and "the whole" is "the same." Both are too categorical. Article 93.1.b identifies four grounds for moving, and the self-employed can rely on two of them. [1]:

The Frylancer on the DNV with foreign customers is not hired, he has no ENISA report, he doesn't usually serve the startups and R&D. He doesn't get into any table line without additional circumstances. This does not mean "self-excluded": the ENISA entrepreneur or the launch specialist claims to be a starter. But "all" is wrong.

There is also a limitation on the duration of the regime. [1][2]. In the consultation V2248/2024 of October 21, DGT responded to the person who worked for hire and switched to self-employment (development of software for clients from third countries): except in cases of 3o and 4o, obtaining income from economic activity through a permanent establishment in Spain leads to exclusion from the tax period when the condition is violated [8].

We did not find any direct DGT consultation that would allow a freelancer to be allowed to be on the DNV without ENISA, startups and R&D.

Mode conditions: List

1. In the five tax periods prior to your move, you were not a Spanish tax resident, and until 2023, it took 10 years, from 2023 five periods. [1][4].
2. The move is based on one of the grounds in the table above and occurred in the first year of application or in the previous year. [1].
3. You do not receive income that would have been earned through the Permanent Mission in Spain. [1].
4. You have indeed become a tax resident of Spain (article 9 LIRPF) [1][2].
5. You filed the modelo 149 in time and attached the documents. [2][5].

Family: A spouse and children under 25 (in the event of disability of any age) and without marriage the parent of the children may choose the regime separately, who must move with the principal applicant or later, but before the end of his first tax period in the regime. [1]If the main participant refuses or is excluded, the family is also separated with him. [2]. Questions about income and family on the visa are discussed in the article DNV family.

How to formalize: Modelo 149, documents and 6 months

1. Get a NIF and get on the tax account. [5].
2. Send the documents to the special section of AEAT "Aportar documentación necesaria para optar por el régien special." For remote employment, this letter from the employer recognizing the employment relationship, the date of commencement, the expected duration of work from Spain, the confirmation of the alta in the Seguridad Social (or the document on the preservation of the legislation of the country of origin) and the permit of residence [2][5]How to close down the A1 social security, explains the article DNV: Social workers.
3. Get the shipping registration number and indicate it in Modelo 149 [5].
4. Give a modelo 149 within six months of the date of commencement of the activity specified in the alta or in the document on the preservation of foreign law. [2][5].
5. AEAT issues a supporting document within 10 working days. [2].
6. Each year before the end of the mode, a modelo 151 is submitted. [11].

Modelo 151 is supplied electronically: AEAT calls identification via DNIe, certificate or Cl@ve PIN [10]How to obtain Cl@ve, see annex I. Cl@veI'll give you more details on the form: What is a modelo 149What happens if you miss six months, the Reglamento doesn't say, and we don't find an AEAT explanation, which is a question for the tax consultant.

How to get out of the regime and what happens when the conditions are violated

Refusal may only be refused in November and December before the year from which the refusal takes effect. [2]. You can not return to the regime after refusal [2].

If you have ceased to meet the conditions, you are excluded from the tax regime when it occurred. You must report it within a month through the modulo 149, and you cannot re-elect the regime. [2]If you have completed your assignment but remain resident, this is also reported within a month: the income from work after that date and before the move is not covered by the regime [2].

What the regime doesn't change is Russia, modelo 720, typical mistakes

Double taxation treaty. AEAT states that the members of the regime are not considered residents of Spain for the purposes of the treaty because they pay only from Spanish revenues, and the law allows a deduction for international double taxation for the income of an entrepreneur in the labour market and for the income of an entrepreneur abroad, with a limit of 30% of the tax on such income. [2][4]I. How the treaty between Russia and Spain works and its status, we consider in article Double taxation Russia and Spain.

In the light of the AEAT explanation, article 93 does not require the parties to the declaration, but the wording of the AEAT is mixed for family members: they are not automatically released and are required to file if they are resident and exceed the threshold. [6].

Typical errors:

• Consider that the visa or DNV itself gives the mode. The mode is selected by a single modelo 149.
• To consider the income from the Russian employer as "foreign." During the regime, all wages are considered to have been received in Spain and are subject to 24% of the total wage. [1].
• Late from Modelo 149: 6 months is considered as starting, not as visa approval [2].
• Move from employment to self-employment during the regime without checking whether new activities fall under 3o or 4o [1][8].
• Forget that the regime cannot be restored after refusal or exclusion [2].
• Not to mention that pre- and post-departure income does not cover the regime [2].

When Individual Review Is Needed

The regime is chosen once and cannot be returned to it after refusal. The break is needed when you are a freelancer or when you combine hiring and ordering, when you have a residence permit or tax residence in Spain in the last five years, when the employer is going to open a branch in Spain or hire you when the family moves. Whether the regime is good for you depends on the income structure. We do not appreciate that: the calculation is tax-based. Your data counselor.

What can we help you with?

The NEXO team in Barcelona is collecting a DNV package with the tax part of the move: helping to compile a list of employer documents for the modudelo 149, check the start dates and alta, prepare questions for the tax consultant. We are not giving a tax opinion on your case. First consultation: 30 minutes free, full consultation: 121 I in 45 minutes. ConsultationIII. Service page: Digital nomad ’s residence permit, the filing procedure by step: DNV route sheet.

Frequent issues

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.