How many days in Spain trigger tax residency?

More than 183 days of physical presence in Spain during a calendar year triggers residency under Article 9 LIRPF, per the AEAT. Days are counted cumulatively. Sporadic absences count toward the total unless the individual holds a formal tax-residency certificate from another country. Residency can also arise from the centre-of-economic-interests test or the family-ties presumption.

What are the Beckham Law tax rates and income thresholds?

Under Article 93 LIRPF the Beckham Law applies a flat 24% non-resident rate on Spanish-source income up to EUR 600,000 per year. Income above EUR 600,000 is taxed at 47%. Spanish-source savings income (dividends, interest) is taxed at 19%. All foreign-source income falls outside the Spanish IRPF base during the six-year regime period, confirmed by AEAT guidance.

How does the Beckham Law compare with standard resident IRPF rates?

Standard resident IRPF in Spain applies progressive rates of approximately 19% to 47% or higher (depending on the autonomous community) on worldwide income. The Beckham Law caps the rate at 24% on Spanish-source income up to EUR 600,000 and excludes all foreign-source income from the base. For earners above EUR 35,000 with significant foreign income, the Beckham regime typically produces a materially lower Spanish tax burden.

How and when must the Beckham Law election be filed with AEAT?

The election is made by filing Form 149 (Modelo 149) with AEAT within six months of the date on which the qualifying Spanish activity begins, typically the start of employment or Social Security registration. AEAT does not accept late elections. Annual tax returns under the regime use Form 151 (Modelo 151) rather than the standard Form 100. Missing the six-month window forecloses the regime for all six years.

Expat Tax Residency in Spain — Rates, Rules & Filing

Q: Who qualifies for the Beckham Law after the 2022 Startups Law reform?

To qualify, an individual must not have been Spanish tax-resident in the five years before arrival and must relocate under a qualifying reason: employment with a Spanish entity, a posting from a foreign employer, remote telework under Spain's International Telework Visa, founding an innovative startup, or highly qualified R&D activity. The 2022 Startups Law (Ley 28/2022) reduced the look-back from ten to five years and added digital nomads and entrepreneurs.

Who is considered a Spanish tax resident?

Spanish tax residency is governed by Article 9 of Ley 35/2006 del IRPF (the Personal Income Tax Law). Any one of three independent tests triggers resident status for an entire calendar year. First, physical presence in Spain exceeding 183 days during that calendar year -- days are counted cumulatively, not consecutively, and sporadic absences count toward the threshold unless the taxpayer can demonstrate tax residency in another country through an official certificate from that country's tax authority (per AEAT administrative practice and the PwC Worldwide Tax Summaries for Spain, last reviewed 31 December 2025). Second, Spain is the individual's main centre or base of activities or economic interests, interpreted as where the majority of assets are held or income is generated. Third, the family-ties presumption: where a non-separated spouse and underage dependent children habitually reside in Spain, residency is presumed unless disproven with substantial documentation. Spain does not recognise part-year residency; status is binary for the full calendar year.

How is the 183-day count calculated?

The 183-day test runs on a strict calendar-year basis (1 January to 31 December). Any physical presence in Spanish territory counts as a full day, including arrival and departure days. Brief trips abroad -- holidays, business travel, short family visits -- do not interrupt or reset the count unless the taxpayer presents a foreign tax-residency certificate covering those periods. Under AEAT's long-standing sporadic-absence doctrine, the burden of proof falls entirely on the individual: a utility bill or employment contract in another country is not sufficient to rebut the count. For those relocating from tax-haven jurisdictions, AEAT may additionally require proof of at least 183 days spent in that jurisdiction. The test does not apply to temporary visits to Spain for unpaid cultural or humanitarian work.

What is the Beckham Law special impatriate regime?

Article 93 LIRPF -- known as the Beckham Law after David Beckham's 2003 Real Madrid signing -- allows qualifying new arrivals to elect non-resident IRPF treatment for the year of relocation plus the five following tax years (six tax periods in total). Confirmed by the AEAT guidance page for the special expatriate regime (sede.agenciatributaria.gob.es), the regime taxes electing individuals at the non-resident flat rate on Spanish-source income only: 24% on the first EUR 600,000 of employment and business income, 47% on the excess. Spanish-source savings income (dividends, interest, capital gains from asset transfers) is taxed at 19%. All foreign-source income falls entirely outside the Spanish IRPF base during the regime period. The key eligibility conditions, as codified in Article 93 and amended by Ley 28/2022 (the Startups Law), are: (a) the individual was not a Spanish tax resident in any of the five tax years immediately before arrival; (b) the relocation is linked to an employment contract with a Spanish entity, a posting from a foreign employer, remote telework under an international telework visa, founding or managing an innovative startup, or highly qualified professional or R&D activity; (c) the individual is not receiving income through a permanent establishment in Spain outside the qualifying activity. Application is via Form 149 (Modelo 149) filed with AEAT within six months of commencing the qualifying Spanish activity -- this deadline is strict and AEAT does not accept late elections.

Beckham regime vs standard IRPF: a comparison

The table below compares the two regimes for an individual with Spanish-source employment income. Regional rates vary; the figures below use the combined state-plus-regional scale for the Community of Madrid as published by Europe Accountants (2025/26), which applies the national IRPF withholding scale symmetrically across state and regional tranches.

Income band (EUR)	Standard IRPF (Madrid combined)	Beckham Law flat rate
0 - 12,450	19%	24%
12,450 - 20,200	24%	24%
20,200 - 35,200	30%	24%
35,200 - 60,000	37%	24%
60,000 - 300,000	45%	24%
300,001 - 600,000	49%	24%
Above 600,000	49%+ (varies by region)	47%

Note: standard IRPF applies to worldwide income; the Beckham rate applies only to Spanish-source income, with foreign-source income outside the base entirely. Regional rates differ across Spain's 17 autonomous communities; Catalonia and Asturias set rates above the Madrid combined scale for high earners.

Who qualifies for the Beckham Law after the 2022 Startups Law?

Ley 28/2022 (in force from 23 December 2022) significantly expanded Article 93 LIRPF. The non-residency look-back period was reduced from ten to five preceding tax years, opening the regime to individuals who lived in Spain six to ten years before returning. New qualifying categories were added: remote teleworkers holding Spain's International Telework Visa (Visado de Residencia para Teletrabajadores de Carácter Internacional) working for non-Spanish employers, founders and managers of innovative startups classified under NACE codes qualifying for the Startups Law, highly qualified professionals engaged in R&D activities in Spain, and the immediate family of an electing taxpayer (spouse and dependent children under 25, or parents where no spousal relationship exists) provided they relocate in the same or immediately following tax period and their combined taxable base is lower than the principal taxpayer's. A July 2025 ruling by Spain's Central Economic-Administrative Tribunal (TEAC) confirmed that Beckham regime beneficiaries must include imputed rental income on their Spanish primary residence in their taxable base -- 2% of the cadastral value of the property -- even while the regime is active. Eligible individuals and professionals should consult a qualified Spanish tax specialist to assess whether their specific circumstances satisfy the current AEAT criteria.

For a comprehensive overview of Spain's country-level tax framework, visit the Spain country overview. For specific guidance on capital gains or inheritance tax obligations, see the related Spain crossover pages on this site.

The rules governing the Beckham Law eligibility, the 183-day count, and Spanish IRPF obligations are technical and fact-specific. Individuals considering relocation to Spain or assessing their current resident status should consult a qualified Spanish tax professional registered with the AEAT or a recognised professional body.

Expat Tax Residency in Spain

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