Who is Eligible for the Beckham Law in Spain in 2026?
Spain's legendary 24% flat tax regime is no longer just for corporate executives. Thanks to the Spanish Startup Act, remote tech workers, digital nomad visa holders, and startup founders can now legally opt out of Spain's progressive tax system. Here is the exact eligibility checklist for 2026. The Special Tax Regime for Inbound Workers — colloquially known as the Beckham Law after David Beckham's 2004 Real Madrid transfer, one of its earliest high-profile beneficiaries — is arguably the most powerful individual wealth-preservation tool available in Western Europe. For six years, it allows qualifying foreign professionals to pay a flat 24% on Spanish-sourced employment income up to €600,000, while completely exempting foreign-sourced income, overseas capital gains, and international asset portfolios from Spanish taxation entirely. For most of its history, accessing this regime required being physically relocated by a large multinational. Law 28/2022 (the Spanish Startup A...