Expat Tax Regimes: Beckham Law, NHR 2.0, and Impatriati Guide
Fixed-Rate Tax Advantages in Spain, Portugal, Italy, and Dubai
Europe's governments offer powerful expat tax regimes to attract high-earning remote workers and founders. Spain's Beckham Law (Article 93 of Ley 35/2006 LIRPF, reformed by Ley 28/2022 and Ley 7/2024) allows qualifying foreign workers to pay a flat 24% rate on Spanish-sourced income for six years, instead of the progressive rate reaching 47%. Applicants must not have been Spanish tax residents in the prior five years.
Portugal's NHR / IFICI regime offers 20% flat tax on qualifying tech and creative roles, while Italy's Impatriati law exempts 50%–70% of income from the tax base. Dubai (UAE) levies zero income tax and zero capital gains tax, making it the most tax-efficient destination for remote founders. Our calculator models net savings across all four regimes simultaneously.
Under Article 93 of Ley 35/2006 (LIRPF), amended by Ley 28/2022 ('Ley de Startups') and Ley 7/2024: employment income is taxed at a flat 24% up to €600,000 and 47% on the excess for the year of arrival plus 5 subsequent tax years (6 years total). No personal allowance (€5,550) applies under the special regime.
2026 Spain Beckham Law (Art. 93 LIRPF) vs. Standard IRPF Worked Comparison
| Gross Salary (€) | 2026 Employee SS | Standard IRPF Tax | Beckham Law Tax (24%) | Beckham Net Annual | Annual Tax Saved | 6-Year Total Saved |
|---|---|---|---|---|---|---|
| €60,000 | €3,900 | €14,510 (24.2%) | €14,400 (24.0%) | €41,700 (€3,475/mo) | +€110/yr | +€660 |
| €90,000 | €3,979 (Capped) | €26,590 (29.5%) | €21,600 (24.0%) | €64,421 (€5,368/mo) | +€4,990/yr | +€29,940 |
| €120,000 | €3,979 (Capped) | €40,090 (33.4%) | €28,800 (24.0%) | €87,221 (€7,268/mo) | +€11,290/yr | +€67,740 |
| €200,000 | €3,979 (Capped) | €76,090 (38.0%) | €48,000 (24.0%) | €148,021 (€12,335/mo) | +€28,090/yr | +€168,540 |
| €350,000 | €3,979 (Capped) | €144,550 (41.3%) | €84,000 (24.0%) | €262,021 (€21,835/mo) | +€60,550/yr | +€363,300 |
| €650,000 | €3,979 (Capped) | €285,550 (43.9%) | €167,500 (25.8%)* | €478,521 (€39,877/mo) | +€118,050/yr | +€708,300 |
How Spain's Beckham Law (Régimen Especial de Trabajadores Desplazados — Art. 93 LIRPF) Works in 2026
Officially titled the Régimen fiscal especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español under Article 93 of Law 35/2006 (LIRPF) and modernized by Law 28/2022 ('Startup Law'), the Beckham Law allows qualifying newcomers to become Spanish tax residents while being taxed under Non-Resident Income Tax (IRNR) rules for 6 tax years (the calendar year of acquiring tax residency plus the following 5 years). Instead of facing progressive Spanish IRPF rates reaching 45%–47% (or up to 54% in certain autonomous communities), employment income up to €600,000 is taxed at a flat 24%, and any portion above €600,000 is taxed at 47%.
Who Qualifies After the Startup Law (Ley 28/2022) Expansion?
To qualify in 2026, you must not have been a Spanish tax resident during the previous 5 tax years (reduced from 10 years by Ley 28/2022), and your move to Spain must be triggered by one of four qualifying pathways: (1) an employment transfer to Spain or a new employment contract with a Spanish employer; (2) international remote workers (Digital Nomad Visa holders) employed by a foreign company using exclusively computer/telecommunications systems; (3) appointment as a company director (administrador)—if the entity is patrimonial (asset-holding), your equity stake must be below 25%, whereas for active operating entities the 25% shareholding limit was removed; or (4) certified innovative entrepreneurs (ENISA endorsement) and highly qualified professionals providing R&D or startup services. Spouses and children under 25 (or any age with a disability) who move with the main taxpayer can also opt into the regime provided their combined taxable income is lower than the principal applicant's.
Foreign Dividends, Capital Gains (Ley 7/2024 Scale) & Wealth Tax Rules
One of the biggest advantages of the Beckham Law is territorial taxation on passive investment income: non-Spanish foreign dividends, foreign interest, and capital gains from selling foreign shares or real estate outside Spain are 0% taxed in Spain (though still subject to source-country withholding taxes, frequently without treaty relief since Beckham taxpayers cannot obtain standard residency certificates for all bilateral treaties). Spanish-source savings income (dividends, interest, and capital gains originating in Spain) is taxed on the special savings scale updated by Ley 7/2024: 19% on the first €6,000; 21% from €6,000 to €50,000; 23% from €50,000 to €200,000; 27% from €200,000 to €300,000; and 30% on amounts exceeding €300,000. Similarly, Spanish Wealth Tax (Impuesto sobre el Patrimonio) applies strictly on a real-obligation basis to assets located in Spain, though the Temporary Solidarity Tax on Large Fortunes can impact Spanish net assets above €3,000,000.
Filing Procedure: Modelo 149 Deadline & Annual Modelo 151 Return
Election into the Beckham Law is not automatic. You must submit Form Modelo 149 electronically to the Agencia Tributaria (AEAT) within a strict 6-month deadline from the date you register with Spanish Social Security (Alta en la Seguridad Social) or the date documented on your foreign Certificate of Coverage (A1/bilateral treaty). Once approved, AEAT issues a certificate that you give to your employer so payroll withholding is set at 24%. Each spring (typically April–June), you file your annual declaration using Modelo 151 instead of the standard Modelo 100.
Frequently Asked Questions & Statutory Rules
Who qualifies for Spain's Beckham Law?
Foreign workers who have not been Spanish tax residents in the prior five years and are relocating under an employment contract with a Spanish or internationally structured company.
At what salary does the Beckham Law become worth it in Spain?
The breakeven point is approximately €55,000 to €60,000 gross per year. Below €55,000, standard progressive IRPF is often cheaper because standard residents receive the €5,550 personal allowance, the €2,000 employment expense deduction, and can deduct their Social Security contributions (€3,979) from their taxable base—none of which are deductible under the flat 24% Beckham Law.
Do I still pay Spanish Social Security under the Beckham Law?
Yes. The Beckham Law only modifies your Income Tax (IRPF). Unless you hold a valid Certificate of Coverage (e.g., an EU A1 form or US/UK bilateral detachment certificate), you pay normal Spanish employee Social Security at roughly 6.50% (4.70% common contingencies + 1.55% unemployment + 0.10% training + 0.15% MEI), capped at the 2026 maximum base of €5,101.20/month (€3,979/year maximum employee contribution).
Can freelancers (autónomos) apply for the Beckham Law?
Standard self-employed freelancers (autónomos) cannot apply merely by registering as self-employed. However, under Ley 28/2022, self-employed professionals can qualify ONLY if they obtain official ENISA certification for an innovative entrepreneurial activity or qualify as highly skilled professionals providing services to startups or R&D projects.
What happens if I miss the 6-month Modelo 149 filing deadline?
The 6-month window from your Spanish Social Security registration date is a strict statutory forfeiture deadline (plazo de caducidad). Missing it permanently disqualifies you from opting into Article 93 LIRPF for that relocation.
Can I exit the Beckham Law early if my salary drops?
Yes. You may voluntarily renounce the special regime during November or December of any year via Modelo 149, taking effect on January 1 of the following tax year. Once renounced, you cannot re-enter the regime.