Beckham Law and the digital nomad visa: who really qualifies
Who really qualifies for Spain's 24% impatriate tax regime on a digital nomad visa, why freelancers usually do not, and how it compares with the FEIE.
Last reviewed 13 August 2026
Quick answer
The Beckham Law is Spain's special regime for workers moving to Spain, taxing Spanish-source employment income at a flat 24% up to €600,000 (47% above that) for the year of arrival plus five, and generally leaving foreign income outside the Spanish net. Holding a digital nomad visa does not give it to you: it is a separate election, made with Modelo 149 within six months of registering with Spanish social security, and filed annually with Modelo 151. The decisive point for Americans is that the regime is built for employees. Freelancers registered as autónomos are generally excluded, and owners of a company they control frequently are too.
The numbers that matter
- Flat rate
- 24%
- Above the cap
- 47%
- Duration
- 6 years
- Election window
- 6 months
On employment income up to €600,000
On the excess over €600,000
Year of arrival plus five
Modelo 149, from social security registration
What the regime does
Ordinary Spanish residents pay progressive income tax on worldwide income, with top marginal rates in the high forties depending on the region. Someone earning a strong US salary lands in those brackets quickly.
The impatriate regime, introduced by Ley 14/2013 and widened by the 2022 Startup Act, lets a qualifying newcomer be taxed broadly like a non-resident: a flat 24% on employment income up to €600,000, 47% above it, for six tax years. Non-Spanish-source income other than employment generally falls outside the Spanish charge for that period, and wealth-tax exposure is narrowed too.
Why freelancers usually cannot use it
The regime is designed around the idea of someone coming to Spain to take up an employment relationship, or being posted by an employer. Self-employed professionals registered as autónomos providing services to clients do not fit that structure, and in practice are excluded.
That exclusion collides directly with the Certificate of Coverage situation. A W-2 employee who is pushed into registering as autónomo to resolve social security may lose access to the Beckham Law as a side effect — a tax consequence created by an immigration decision. This is the main reason the two questions have to be answered together rather than in sequence.
Where you read that "the DNV gives you the Beckham Law" or "freelancers get the 24% rate", both statements are wrong and both circulate widely. The regime is a separate election with its own eligibility rules and its own six-month deadline.
Beckham Law or the FEIE?
Americans often frame this as a choice, which it is not exactly — the FEIE is a US mechanism and Beckham is a Spanish one, and they interact rather than compete. But the comparison is still worth setting out, because the planning question is which combination leaves you with more.
| Beckham Law (Spain) | FEIE (United States) | |
|---|---|---|
| What it does | Taxes Spanish employment income at a flat 24% | Excludes up to $132,900 of foreign earned income from US tax in 2026 |
| Who can use it | Employees moving to Spain; autónomos generally excluded | Any US taxpayer meeting the bona fide residence or physical presence test |
| How long | 6 years | For as long as you qualify |
| How you claim it | Modelo 149 within 6 months; annual Modelo 151 | Form 2555 with your US return |
| Covers self-employment tax? | Not relevant — different system | No. The 15.3% SE tax is not excluded by the FEIE |
| Main trap | Missing the six-month election window entirely | Assuming it means you owe nothing, and ignoring FBAR and Modelo 720 |
One structural tension is worth flagging: the Foreign Tax Credit works by crediting tax you actually paid in Spain against your US liability. A regime that reduces your Spanish tax bill therefore reduces the credit available. For a high earner the arithmetic can go either way, and it depends on your income mix, your state filing position and your family situation.
The deadline people miss
The election is made with Modelo 149 within six months of registering with Spanish social security. There is no discretionary extension for having been busy moving countries, and the window opens on a date many new arrivals are not tracking. Once it closes you are taxed under the ordinary progressive regime for as long as you remain resident.
Once accepted, you file Modelo 151 each year instead of the ordinary resident return, and the regime runs for the year of arrival plus five.
Have a Spanish lawyer handle it
Abroad Life prepares, reviews and files your application through a lawyer admitted to a Spanish bar (abogado colegiado). Fixed price, agreed before you start, and the whole process runs online.
1.210 € VAT included
Spanish administrative fees are paid separately to the authorities.
Frequently asked questions
Does the digital nomad visa automatically give me the Beckham Law?
No. They are separate: one is an immigration permit, the other a tax regime you must elect with Modelo 149 within six months of registering with Spanish social security. Holding the visa does not apply the regime, and plenty of DNV holders miss the window and end up taxed progressively.
Do freelancers qualify for the Beckham Law in Spain?
Generally no. The regime is structured around employment relationships, and self-employed professionals registered as autónomos are in practice excluded. This matters more than it used to, because W-2 employees pushed into autónomo registration by the Certificate of Coverage situation can lose the regime as a side effect.
Can I use it if I own the company I work for?
Frequently not without restructuring. Owning and controlling the company you are employed by raises questions the regime is not designed to accommodate, and it is one of the areas where American founders most often need advice before filing rather than after.
What is the actual rate?
A flat 24% on employment income up to €600,000, and 47% on the excess above that, for the year of arrival plus five tax years.
Is the Beckham Law better than the FEIE for me?
It depends on your income level and mix. The Beckham Law cuts your Spanish tax; the FEIE cuts your US tax; and because the Foreign Tax Credit depends on Spanish tax actually paid, reducing one can increase the other. For most people the answer requires running the numbers on both sides rather than picking a rule of thumb.
Primary sources
Figures and legal references on this page come from the sources below. Requirements and thresholds change: check the current position before you rely on it.
- AEAT — special regime for workers posted to Spain (Beckham Law, Modelo 149/151)
- Agencia Tributaria (AEAT) — Spanish tax authority
- Ley 28/2022 (Startup Act) — legal basis of the digital nomad permit (BOE)
- IRS — Foreign Earned Income Exclusion
This page is general information about how Spanish immigration and tax rules work, not legal or tax advice for an individual case. Every file Abroad Life submits is prepared and filed by a lawyer admitted to a Spanish bar.
Read next
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