The Spanish expatriate tax regime, also known as the Beckham regime: rates, duration and conditions of access

The expatriate tax regime (Article 93 of the Spanish Income Tax Law, LIRPF) is an optional regime, filed using form 149: the taxpayer remains subject to personal income tax (IRPF) but is taxed according to the rules for non-residents. It applies a tax rate of 24 % up to €600,000 and 47 % above that amount. It applies to the general tax base in the year of the change of residence and the following five tax years, for a total of six years. For moves from January 1, 2023, onwards, the requirement is not to have been a resident of Spain for the five preceding tax years, instead of ten. Eligibility also depends on the purpose of the move.

The name "Beckham" is a common usage, not an official term.

«The "Beckham Regime" is the common name for this system. The page in the Agencia Tributaria (Spanish tax authority) manual dedicated to this regime does not contain this term: it refers to a special tax regime applicable to workers relocated to Spain, and to the expatriate regime. Searching for texts using only the name "Beckham" will therefore not lead to official sources. Use "expatriate regime" and "Article 93 of the LIRPF (Spanish Income Tax Law).".

The rates under the regime

Under the special regime, the general taxable base is taxed according to two brackets:

These rates are listed in the Income Tax Manual for the 2025 tax year (page updated on March 17, 2026).

Income from savings (dividends, interest, capital gains) follows a different scale: 19 % up to €6,000, 21 % from €6,000 to €50,000, 23 % from €50,000 to €200,000, 27 % from €200,000 to €300,000, and then 30 % from €300,000 onwards. Two pages from the Spanish Tax Agency (Agencia Tributaria) agree on this scale. They are not aimed at exactly the same audience: one describes the tax regime for expatriates, the other for taxpayers subject to Article 66 of the law. See also our page on the taxation of residents in Spain, which details the savings tax brackets.

The duration: six years

Taxpayers who opt for this regime are subject to it in the year of their change of residence and for the following five tax periods. The year of arrival counts: an arrival mid-year therefore uses up one of the six years, even if it is only partial. Have this calculation confirmed for your arrival date.

Conditions of access

Five years of non-residence, since 2023

The scheme is open to individuals who have not been residents of Spain for the five tax periods preceding their move. Law 28/2022 of December 21, 2022, reduced this requirement from ten to five years, effective January 1, 2023, for moves made on or after that date. This requirement is detailed in the Non-Residents' Handbook and in the administrative guidelines on Law 28/2022.

The reason for the trip

The move must result from one of the following situations, according to the non-residents' handbook:

There is one additional restriction: no income can be attributable to a permanent establishment in Spain, with exceptions for professionals and entrepreneurs. The non-resident handbook also includes a requirement regarding the timing of the move, which should be read before making any decisions.

The family unit

The spouse, children under 25 (or of any age if they are disabled), and, if unmarried, the parent of these children may also opt in, subject to certain conditions. These conditions are not detailed here.

What this page doesn't say

The following points are not addressed here. They should be verified before any decision is made.

• The detailed conditions for each category. The administration's note on Law 28/2022 indicates that regulatory development is pending.
• The procedure: option and declaration forms, withholding tax rates on employment income.
• Whether a French citizen needs to obtain a teleworking visa to access the teleworking category is not addressed here.
• Wealth tax and inheritance tax applicable to a beneficiary of the scheme.
• Foreign source income: its treatment under the regime is not addressed here.
• The relationship with leaving France (exit tax, tax residence) and the tax treaty. See our dedicated pages.

Numerical example (fictitious profile)

Situation. A French executive, a fictitious profile, moves to Spain to work under an employment contract. He has never been a resident there. During his first year in Spain, he receives €800,000 in employment income, included in the general tax base. He also receives €100,000 in savings income.

Issue. He wants to know what the two scales applied to these amounts represent.

Strategy. It applies the scale of the impatriate regime to its general base, and the scale of savings to its €100,000.

Result. Based on the general income: 600,000 × 24 % = €144,000, plus 200,000 × 47 % = €94,000, totaling €238,000. Based on savings: 6,000 × 19 % = €1,140, 44,000 × 21 % = €9,240, and 50,000 × 23 % = €11,500, totaling €21,880. This calculation illustrates the tax brackets. It does not take into account deductions, the rules of the autonomous community, or foreign-source income.

What changes depending on your situation

• Your residence history in Spain over the previous five periods.
• The reason for your trip: employee, administrator, entrepreneur or highly qualified professional.
• Your arrival date, which determines the final year of the plan.
• The nature and location of your income.
• The situation of your spouse and children.

These elements are examined on a case-by-case basis. No tax result can be announced without this examination.