Do you qualify for the Beckham Law?

Six questions. No sign-up, nothing stored, no email asked for. At the end you get a straight answer — including the part most pages leave out: whether the regime would actually leave you better off.

Before you start

The Beckham Law is not automatically a good deal. It replaces Spain's progressive income tax with a flat 24%. If you earn below roughly €30,000–€37,500 — the exact figure depends on your region — the normal regime charges you less. Applying would cost you money. The calculator shows your break-even point.

This check needs JavaScript to work out your answer. The questions and the rules behind them are all written out below, so you can still work through them by hand. Every rule is sourced at the bottom of the page.

1

Have you been a Spanish tax resident in any of the last 5 tax years?

Counted as the 5 tax years before the year you moved. Before 2023 this was 10 years, which is why older guides disagree.

Yes No

2

Why did you move to Spain?

The law only accepts a closed list of reasons. Pick the closest one.

3

Are you a professional sportsperson?

The irony of the name: since 2015, professional athletes are explicitly excluded from the law nicknamed after a footballer.

Yes No

4

Are you registered as self-employed (autónomo) with ordinary Spanish clients?

This is where most people get it wrong. Full explanation here.

Yes No

5

When did you register with Spanish Social Security?

Leave blank if you haven't yet. This drives the 6-month filing deadline, and missing it is the most common way people lose the regime.

6

Roughly what will you earn in Spain per year, before tax?

Only used to tell you whether the regime is worth having. Nothing is sent anywhere.

The rules this check applies

So you can verify the logic rather than trust it. All of it comes from the Spanish Tax Agency's own manuals for tax year 2025.

What the regime requires and what it gives you
Item	Rule
Prior non-residence	Not a Spanish tax resident for the 5 tax years before the move (10 years before 2023)
Reason for moving	Employment contract, company directorship, entrepreneurial activity, or highly qualified professional / R&D work
Excluded	Professional sportspeople
Rate on work income	24% up to €600,000, then 47%
How long it lasts	The year you become resident plus the 5 following tax years — 6 in total
How you opt in	Form 149 (modelo 149), filed with the Spanish Tax Agency

Sources

Spanish Tax Agency — Special regime for workers posted to Spanish territory (rates and duration), Renta 2025 manual.
Spanish Tax Agency — Impatriate regime, Article 93 Personal Income Tax Act (requirements and qualifying reasons), Non-Resident Income Tax manual.
Article 93, Spanish Personal Income Tax Act (Ley 35/2006), as amended from 2023.