Spain Digital Nomad Visa & Beckham Law: Flat 24% Tax Rate Explained (2026)
Under Spain's Startup Act, holders of the Digital Nomad Visa qualify for the Beckham Law (Special Expat Tax Regime), capping personal income tax at a flat 24% up to €600,000 for up to 6 consecutive tax years, compared to normal progressive brackets reaching 47%.
| Gross Annual Income | Standard Spanish Progressive Tax | Beckham Law (Flat 24%) | Annual Net Savings |
|---|---|---|---|
| €50,000 | €13,450 (26.9%) | €12,000 (24.0%) | +€1,450 / yr |
| €85,000 | €28,750 (33.8%) | €20,400 (24.0%) | +€8,350 / yr |
| €120,000 | €45,200 (37.7%) | €28,800 (24.0%) | +€16,400 / yr |
| €200,000 | €85,600 (42.8%) | €48,000 (24.0%) | +€37,600 / yr |
1. Key Eligibility Requirements for 2026
To access the 24% Beckham Law rate as a digital nomad, you must satisfy three non-negotiable statutory tests:
- Non-Residency History: You must not have been a tax resident in Spain during the 5 preceding tax years (reduced from 10 years by the Startup Act).
- Remote Employment Contract: You must be employed remotely by a company located outside of Spain, or operate as an autonomous contractor (Autónomo) with at least 80% of revenue derived from foreign clients.
- Minimum Monthly Income: You must demonstrate monthly income of at least €2,670 (200% of the Spanish minimum wage / SMI), plus 75% for a spouse and 25% per child.
2. Social Security & Certificate of Coverage
If your home country maintains a bilateral Social Security Agreement with Spain (such as the United States, UK, Canada, or EU member states), you can present a Certificate of Coverage (e.g. Form USA/E-1 for Americans) to remain insured in your home country and be exempt from Spanish social security contributions for up to 3–5 years.
How to Submit Form 149 (Modelo 149)
You must formally opt into the Beckham Law by filing Modelo 149 with the Agencia Tributaria within 6 months of registering your Spanish social security (NIE/TIE) arrival. Missing this 6-month deadline automatically reverts you to the standard progressive tax tables (up to 47%).