Beckham Law for Americans: eligibility, rates and Valencia

October 21, 2026

Essential updates for Beckham Law for Americans

The Beckham Law for Americans works as it does for any other national: employment income is taxed in Spain at 24% up to €600,000 and 47% above, for the year you become resident and the five following years [1][2].
While the regime applies, all your employment income counts as Spanish-source, but US dividends, interest, rent and gains on US assets are generally outside Spanish income tax because Spain taxes only Spanish-source investment income [1][4][5].
The digital nomad visa, the highly qualified professional permit, an intra-company transfer, the entrepreneur route, and a Spanish job can all lead to the regime, while the non-lucrative visa cannot, because it does not allow work [1][8][9].
A US employer can keep you in US Social Security for up to five years with a certificate of coverage, and the start date in that certificate or in your Spanish registration starts the six-month deadline for Modelo 149 [2][10][11].
Under the regime, the Valencian income tax scale does not apply, and wealth tax is due only on assets in Spain [1][3][17].
Delaguía y Luzón advises on Spanish law only, so every US tax point below must be confirmed with your US tax adviser [15].

Why Americans need a US-specific plan for the Beckham Law

The Beckham Law for Americans raises questions that a general guide does not answer, because a US citizen remains a US taxpayer wherever they live [15].

Your visa route, your W-2 or 1099 status, your US brokerage account, your 401(k), and your employer’s payroll set-up all affect whether the regime works and what it saves.

Delaguía y Luzón is a Spanish law firm, so we advise on Spanish tax and immigration law only.

Anything we say about IRS filing, state taxes or US retirement accounts is a flag for your US tax adviser, not advice.

For the general rules on the regime, start with our full guide to the Beckham Law Spanish tax regime.

What the Beckham Law offers a US professional

Article 93 of the Personal Income Tax Law (LIRPF) lets a person who becomes resident in Spain because of a move opt to pay tax under non-resident rules while keeping the status of a resident taxpayer [1].

Under article 93.2, employment income is taxed at 24% up to €600,000 and at 47% on the excess, and Spanish dividends, interest, and gains follow a savings scale from 19% to 30% [1].

The regime lasts for the tax year in which you become resident and the five following years, and the first year is the first calendar year after the move with more than 183 days in Spain [2].

Regime employment income is taxed at a flat 24% up to €600,000, and the employer withholds at the same 24% rate [1][2].

For a US professional earning a high salary, that flat rate replaces the progressive Spanish scale, which in the Valencian Community reaches a combined marginal rate of 53.85% in 2026 for ordinary residents [1][20].

US tax on the same salary continues, so the real saving depends on how your US return credits Spanish tax: confirm this with your US adviser [15].

Eligibility for Americans under the Beckham Law

Nationality plays no part in article 93, so the Beckham Law for Americans turns on the same three conditions as for anyone else [1].

You were not resident in Spain in the five tax periods before the year of your move [1].
You move, in the first year of the regime or the year before, because of employment, a directorship, a qualified entrepreneurial activity or work as a highly qualified professional for startups or in research and innovation [1].
You do not obtain income through a permanent establishment in Spain, except on the entrepreneur and highly qualified professional routes [1].

Law 28/2022, the Startup Law, cut the look-back period from ten years to five and added remote work, entrepreneurs, highly qualified professionals and family members [1][7].

The employment route covers a new job with an employer in Spain, a posting ordered by your employer with a posting letter, and remote work done exclusively through computer and telecommunication systems [1].

Your spouse and children under 25, or the other parent of your children if you are not married, can opt too, provided their combined taxable base stays below yours [1].

Which US visa route fits the Beckham Law

Most Americans reach Spain through one of the routes below, and each one connects to article 93 differently.

Visa or permit	Typical US user	Link to the regime
International teleworking (digital nomad) visa, Law 14/2013 arts. 74 bis to 74 quinquies	W-2 employee of a US company working remotely	Employment route; employees holding this visa are expressly named in article 93
Highly qualified professional, art. 71	Executive or specialist hired in Spain or working for a startup	Employment route, or the startup route if more than 40% of earned income comes from qualifying services
Intra-company transfer, art. 73	Employee of a US multinational posted to its Spanish entity	Employment route with the employer’s posting letter
Entrepreneur, arts. 69 and 70	Founder building an innovative business in Spain	Entrepreneur route; the art. 69 permit is needed before the move
Work permit with a Spanish employer	American hired locally	Employment route with a Spanish employer
Non-lucrative residence	Retiree or person living on savings	No route: it authorises residence without work or professional activity

Sources: LIRPF art. 93 [1]; RIRPF art. 113 [2]; Law 14/2013 [8]; Royal Decree 1155/2024, art. 61 [9].

A non-lucrative visa holder who later switches to a work permit should seek advice before relying on the regime, because the move to Spain must be linked to the qualifying activity [1].

Remote employees should read our guide to the Spain digital nomad visa for W-2 employees, and founders can compare routes in our guide to the Spain startup visa.

US-source income under the Beckham Law

Under the regime, tax is calculated with the non-resident income tax rules, so Spain taxes only income obtained in Spain, with one major exception for employment income [1][4].

Article 13 of the Non-Resident Income Tax Law defines Spanish-source income, and that definition decides how the Beckham Law for Americans treats each US income stream [5].

Salary and bonuses: all employment income earned during the regime is treated as Spanish-source, including pay for days worked in the US, with a foreign tax deduction capped at 30% of the related Spanish tax [1][2]. US side: confirm with your US adviser.
US dividends: dividends from non-Spanish companies are not Spanish-source, so Spain does not tax them under the regime [5]. US side: confirm with your US adviser.
US interest: interest paid by non-Spanish payers on capital not used in Spain is outside Spanish tax under the regime [5]. US side: confirm with your US adviser.
US rental income: only rent from property in Spain is Spanish-source, so rent from a US home is not taxed in Spain under the regime [5]. US side: confirm with your US adviser.
Gains on US shares or a US home: gains are Spanish-source only for Spanish securities, Spanish property, and other assets in Spain [5]. US side: confirm with your US adviser.
401(k) and IRA withdrawals: Spanish law treats many pension benefits as employment income, and article 93 treats all employment income during the regime as Spanish-source, so the Spanish treatment of a withdrawal must be checked case by case [1][5]. US side: confirm with your US adviser.

Spanish assets are a different story: Spanish dividends, interest and gains are taxed at the 19% to 30% savings scale, and losses cannot be offset against other income [1].

The Tax Agency also states that a regime taxpayer must declare imputed income on Spanish urban property not let out, even when it is the taxpayer’s own home [3].

Americans who hold investments through a US entity should read our guide to US LLC tax in Spain, because the Spanish analysis of the entity comes first.

Social security for Americans: certificate of coverage or Spanish contributions

Social security is separate from income tax and is governed by the Spain-US agreement signed in 1986, in force since 1 April 1988 [10].

Under article 5.1, an employee sent by a US employer to work in Spain stays only in the US system if the work is not expected to last more than five years [10][12].

An exchange of notes in 2014 allows that period to be extended by up to two years with the agreement of the competent authority [11].

A posted US employee can remain in US Social Security for up to five years, extendable by up to two more, if a certificate of coverage is issued [10][11].

The certificate is issued by the institution of the country whose law applies, at the request of the employer, the employee or the self-employed worker, so for US coverage it comes from the SSA [10].

Without a certificate, an employee working in Spain is covered by Spanish law, so the employer must register you and contribute in Spain [10].

A self-employed person covered by both systems stays only in the system of the country where they live, which for a Spanish resident means Spain [10].

A new Spain-US social security convention was signed on 8 April 2024, extending postings to five years plus two for employees and the self-employed, but we found no BOE publication of its entry into force at 14 October 2026 [13].

For the Beckham Law for Americans, the start date shown in the Spanish registration (alta) or in the certificate of coverage is the date that starts the six-month deadline for Modelo 149 [2].

Timeline from arrival to Modelo 149 and Modelo 151

The Beckham Law for Americans depends on dates, and the step table below follows the Regulations and the Tax Agency order.

Step	When	Action
1	Before the move	Check the five-year test and choose the visa route
2	First day of work in Spain	Spanish Social Security registration, or US certificate of coverage, fixes the start date
3	Within six months of that date	File Modelo 149 with the supporting documents [2][6]
4	Within ten working days of filing	The Tax Agency issues its certificate; give a copy to your employer [2]
5	Every year of the regime	File Modelo 151 in the ordinary income tax return period [6]
6	November or December	Renounce with Modelo 149 for the next year, if needed; you cannot opt again [2]
7	Within one month	Report exclusion, or the end of your posting while still resident, with Modelo 149 [2]

Modelo 151 replaced the older Modelo 150, which applies only to people who opted before 1 January 2015 [6].

Modelo 149 must be filed within six months of the start date in the Social Security registration or the certificate of coverage [2].

Document checklist for a US applicant

US passport and NIE, and later your TIE residence card.
Your visa or residence authorisation, which article 119 of the Regulations lists as a supporting document [2].
Proof of the Spanish Social Security registration, or the US certificate of coverage [2][10].
An employer’s statement, posting letter or remote-work statement with the start date and expected duration, or the ENISA report or startup documents on other routes [2].
Evidence of where you lived in the five prior years; IRS Form 6166, requested on Form 8802, certifies US residency for federal tax purposes and can support this [14].

The Regulations do not list a US residency certificate as a required attachment, so for the Beckham Law for Americans, Form 6166 is supporting evidence you keep ready, not a filing condition [2].

The Beckham Law in the Valencian Community and other regions

Article 93 sets its own scale, so the 24% and 47% rates are identical whether you live in Valencia, Madrid, Barcelona, or Seville [1].

Regions set the scale for the general income of ordinary residents, which is why the Beckham Law for Americans removes the regional income tax difference altogether [1][19].

That makes the Beckham Law for Americans particularly valuable in the Valencian Community, where the regional scale tops out at 29.35% in 2026 and the combined top rate for ordinary residents is 53.85% [1][20].

The regional differences that remain for a regime taxpayer are mainly in wealth tax, transfer tax on a home purchase and the wider cost of living.

Point	Valencian Community	Madrid	Catalonia	Andalusia
Regime rate on employment income	24% / 47%	24% / 47%	24% / 47%	24% / 47%
Wealth tax exempt minimum for residents	€1,000,000 for 2025; €2,000,000 under Law 5/2026	€700,000	€500,000	€700,000
Wealth tax relief	Scale from 0.25% to 3.5%	100% relief, limited while the solidarity tax applies	Scale from 0.21% to 3.48%	Relief limited while the solidarity tax applies
Transfer tax on a resale home	9%; 11% above €1,000,000	6%	10% to 13% by value	7%
Solidarity tax on large fortunes	State tax above €3,000,000	State tax above €3,000,000	State tax above €3,000,000	State tax above €3,000,000

Sources: AEAT wealth tax manual 2025 [17]; Valencian Law 13/1997 and Law 5/2026 [20][21]; Madrid, Andalusian and Catalan tax codes [22][23][24]; Law 38/2022, art. 3 [18].

A regime taxpayer pays wealth tax only on assets in Spain, with the €700,000 state minimum for taxpayers taxed in this way [1][16].

The Tax Agency adds that a regime taxpayer may choose to apply the wealth tax rules of their region of residence, so how the Valencian €2,000,000 minimum interacts with that choice must be confirmed case by case [17].

The solidarity tax applies to the same taxpayers as wealth tax, on net assets above €3,000,000, with a €700,000 minimum and rates from 1.7% to 3.5%, and it has been extended until wealth taxation is reviewed [18].

The Valencian Community also gives a 99% inheritance and gift tax bonus to spouses, children and parents, subject to the connecting rules that decide which region’s law applies [20].

If you are weighing up where to live, our guide to moving to Valencia covers the practical steps, and our breakdown of the Valencia cost of living helps with the budget.

How Spain compares Beckham Law for Americans with Portugal, Malta, Ireland and the Netherlands

Americans often look at several European regimes at once, so the table sets out the official headline rules of each as of 14 October 2026.

In every country, the IRS still taxes US citizens on worldwide income, so none of these regimes removes US filing [15].

Country and regime	Headline relief	Who qualifies	Duration
Spain, Beckham regime	24% on employment income up to €600,000, 47% above; non-Spanish investment income outside Spanish tax	Movers for a job, posting, remote work, directorship, entrepreneurship or startup work; not resident in the prior five tax periods	Year of residence plus five
Portugal, IFICI	20% on net employment and self-employment income from eligible activities; most foreign income exempt, 35% if from listed low-tax jurisdictions	Eligible activities and employers in article 58-A EBF and Portaria 352/2024/1; not resident in the prior five years	10 consecutive years
Malta, Highly Skilled Individuals Rules 2026	15% on employment income from an eligible office, minimum €65,000, cap €7,000,000	Roles in sectors overseen by listed authorities; not domiciled in Malta	Five years plus two five-year extensions, ending 2040
Ireland, SARP	30% of income between €125,000 and €1,000,000 relieved from income tax for 2026 arrivals; USC still due	Assigned by an employer you worked for abroad for six months; basic salary of €125,000; not resident in the prior five tax years	Up to five consecutive years
Netherlands, 30% ruling	Tax-free allowance of up to 30% of salary, capped at €78,600 in 2026; 27% from 2027 for most	Recruited abroad with specific expertise (salary norm €48,013 in 2026); lived more than 150 km from the Dutch border for over 16 of the 24 months before starting	Up to five years

Sources: LIRPF art. 93 [1]; Portuguese Tax Authority [25]; Malta Legal Notice 20 of 2026 [26]; Irish Revenue [27][28]; Dutch Tax Administration and Government [29][30].

The Beckham Law for Americans stands out because its routes include remote employees of a US company and founders, and it leaves non-Spanish investment income outside Spanish income tax.

Ireland and Malta focus on employer assignments or regulated sectors, Portugal’s rate applies only to listed activities, and Spain’s 47% rate above €600,000 weighs against it for the highest earners.

Common mistakes Americans make with the Beckham Law

Arriving on a non-lucrative visa and expecting to opt in later.
Counting the six months from the arrival date instead of the Social Security or certificate start date.
Assuming pay for days worked in the US is outside Spanish tax under the regime.
Selling Spanish shares at a loss and expecting to offset it against other income.
Assuming a 401(k) or IRA withdrawal is automatically outside Spanish tax.
Switching from W-2 to contractor status without checking the regime and social security effects.
Ignoring imputed income tax on a Spanish home owned while on the regime.

The Beckham Law for Americans also sits alongside other Spanish filing duties, which our guide to protecting yourself against Hacienda explains.

How Delaguía y Luzón can help

Our tax law and accounting team in Valencia has advised international clients since 1960.

We check eligibility for the Beckham Law for Americans, prepare Modelo 149 and Modelo 151, review the Spanish treatment of your US income and work with your employer on the social security route.

We advise on Spanish law only, so we coordinate with your US tax adviser, who must confirm every US tax point.

Speak to our tax team about the Beckham Law

Contact our legal team for personalised guidance on your case.

We work in English, French, Spanish and Russian from our office in Valencia.

Email: felix.delaguia@delaguialuzon.com
Phone: +34 963 74 16 57
Office: Avinguda Regne de València, 6, 1º-2º, 46005 Valencia

Frequently asked questions about the Beckham Law for Americans

Can I use the regime if I studied in Spain years ago?

Usually yes.

Only Spanish tax residence in the five tax periods before your move blocks the regime.

Does Spain tax my US brokerage account while I am on the regime?

Generally not, because US dividends, interest and gains on US shares are not Spanish-source.

Your US adviser must confirm the US tax on that account.

What if I sell my US home while on the regime?

Spain taxes gains on Spanish property under the regime, not gains on a home in the US.

The US position on the sale is for your US adviser.

Can I qualify on a non-lucrative visa?

No.

That visa authorises residence without work, and the regime requires a work-related move.

What if my US employer cannot get a certificate of coverage?

Then Spanish Social Security applies, and the employer must register you in Spain.

The regime is still available, with the Spanish registration date as the start date.

When does the six-month clock for Modelo 149 start?

On the start date shown in your Spanish Social Security registration or US certificate of coverage.

Your arrival date in Spain does not start it.

Can my spouse and children use the regime too?

Yes, a spouse and children under 25 can opt individually.

Their combined taxable base must stay below yours.

Can I leave the regime if it stops suiting me?

Yes, with Modelo 149 filed in November or December for the next year.

You cannot opt back in afterwards.

Do Valencian income tax rates apply to me on the regime?

No, the regime has its own 24% and 47% scale.

The Valencian scale applies again once the regime ends.

Is Portugal’s IFICI better than Spain’s regime for an American?

It depends on your role, because IFICI applies only to listed activities and employers.

Spain’s regime covers more routes, including remote work for a US employer.

References

Tax Law, Tax Legislation