{"id":892,"date":"2026-04-27T17:18:27","date_gmt":"2026-04-27T15:18:27","guid":{"rendered":"https:\/\/romantic-boyd.31-170-100-185.plesk.page\/loi-beckham-tout-savoir-sur-ce-regime-fiscal-cree-pour-les-etrangers\/"},"modified":"2026-10-06T10:37:44","modified_gmt":"2026-10-06T08:37:44","slug":"beckham-law-spanish-tax-regime","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/beckham-law-spanish-tax-regime\/","title":{"rendered":"Beckham Law Spain 2026: complete tax-regime guide for foreign professionals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"892\" class=\"elementor elementor-892 elementor-888\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cef0f89 e-flex e-con-boxed e-con e-parent\" data-id=\"6cef0f89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c8357f elementor-widget elementor-widget-text-editor\" data-id=\"8c8357f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style='background-color:#f5f7f5;padding:24px 28px;border-radius:8px;border:2px solid #718472;margin:0 0 32px 0;color:#000;'><h2 style='margin-top:0;margin-bottom:14px;'>Beckham Law: key points<\/h2><ul style='margin:0;padding-left:20px;'><li>The Beckham Law is the special regime in <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"dofollow noopener\">article 93 of the Spanish personal income tax law (LIRPF)<\/a>: a new Spanish tax resident can opt to be taxed under the non-resident income tax rules, while remaining an IRPF taxpayer, for the year of arrival and the five tax years that follow.<\/li><li>To qualify, you must not have been a Spanish tax resident in the five tax periods before the year of arrival, and you must move for a listed reason: an employment contract (including remote work), becoming a company director, an entrepreneurial activity, or work as a highly qualified professional.<\/li><li>Employment income earned while the regime applies is taxed at 24% up to \u20ac600,000 and at 47% above that amount, and Spanish-source dividends, interest and capital gains follow a savings scale from 19% to 30% (since 1 January 2025).<\/li><li>The option is exercised on Modelo 149 within six months of the start date of the activity shown in the Spanish Social Security registration, and the Tax Agency issues its certificate within ten working days of the filing.<\/li><li>A regime taxpayer is subject to Spanish wealth tax only on assets in Spain, and the Tax Agency&#8217;s published answer is that a person resident in Spain under article 93 does not file Modelo 720.<\/li><li>The regime changes how Spain taxes you, not how the United States taxes its citizens: a US citizen stays taxable in the US on worldwide income and should coordinate with a US adviser.<\/li><\/ul><\/div><h2>Beckham Law in Spain: how the regime works in 2026<\/h2><p>The <strong>Beckham Law in Spain<\/strong>, officially the special tax regime for workers, professionals, entrepreneurs and investors who move to Spanish territory, is one of the best-known tax options for foreign professionals relocating to Spain.<\/p><p>It was widened by the Startup Law, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-21739\" target=\"_blank\" rel=\"dofollow noopener\">Ley 28\/2022 of 21 December 2022<\/a>, which shortened the look-back period and added remote workers, entrepreneurs and highly qualified professionals.<\/p><p>The <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-tributacion-no-residentes\/regimenes-opcionales\/regimen-especial-impatriados.html\" target=\"_blank\" rel=\"dofollow noopener\">Tax Agency&#8217;s non-resident manual (October 2026 version)<\/a> confirms that the new rules apply to people who become Spanish tax residents from 2023.<\/p><h3>What is the Beckham Law in Spain?<\/h3><p>Under article 93 LIRPF, a person who becomes a Spanish tax resident because of a move to Spain can opt to be taxed under the non-resident income tax rules, while keeping the status of IRPF taxpayer.<\/p><p>In practice, Spain taxes the income you obtain in Spain. According to the Tax Agency&#8217;s manual, regime taxpayers are taxed exclusively on income from Spanish sources.<\/p><p>There is one important exception. Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"dofollow noopener\">article 93.2.b<\/a>, all employment income, and the income of a qualifying entrepreneurial activity, obtained while the regime applies is treated as obtained in Spain, wherever the work is carried out.<\/p><p>For a broader overview of relocating and tax residency, see our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/residency-in-spain\/\">residency in Spain<\/a>.<\/p><h3>Who can apply in 2026?<\/h3><p>The conditions are set out in <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"dofollow noopener\">article 93.1 LIRPF<\/a>. You must meet all of the following.<\/p><ul><li>You were not a Spanish tax resident in the five tax periods before the one in which you move to Spain. Before 2023 the period was ten years.<\/li><li>You move to Spain, in the first year of the regime or the year before, for one of the listed reasons: an employment contract, becoming a company director, an entrepreneurial activity, or work as a highly qualified professional.<\/li><li>You do not obtain income through a permanent establishment in Spain, except in the entrepreneur and highly qualified professional cases.<\/li><\/ul><p>The employment route covers a new employment relationship with a Spanish employer and a posting ordered by the employer with a posting letter. It also covers remote work, if the work is done exclusively through computer and telecommunication systems, and the law names holders of the international teleworking visa.<\/p><p>The entrepreneur route requires an activity qualified as entrepreneurial under article 70 of Ley 14\/2013. The highly qualified professional route requires services to startups or research and innovation activities, and that remuneration must represent more than 40% of total business, professional and employment income.<\/p><p>Professional athletes under Real Decreto 1006\/1985 are excluded from the employment route.<\/p><p>More detail on the visas is in our guides to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/apply-digital-nomad-visa-spain\/\">digital nomad visa for UK citizens<\/a>, the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-digital-nomad-visa-w2\/\">digital nomad visa for US W-2 employees<\/a> and the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-startup-visa\/\">Spain startup visa<\/a>.<\/p><h3>Tax rates under the Beckham Law (2026)<\/h3><div style='overflow-x:auto;-webkit-overflow-scrolling:touch;width:100%;margin:20px 0;'><table style='width:100%;border-collapse:collapse;margin:20px 0;min-width:520px;'><tbody><tr style='background:#718472;color:#fff;'><th style='padding:10px;'>Income<\/th><th style='padding:10px;'>Rate<\/th><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>Employment income and other income, up to \u20ac600,000<\/td><td style='padding:10px;border:1px solid #ddd;'>24%<\/td><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>The part above \u20ac600,000<\/td><td style='padding:10px;border:1px solid #ddd;'>47%<\/td><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>Spanish-source dividends, interest and capital gains<\/td><td style='padding:10px;border:1px solid #ddd;'>19% up to \u20ac6,000, 21% up to \u20ac50,000, 23% up to \u20ac200,000, 27% up to \u20ac300,000, 30% above<\/td><\/tr><\/tbody><\/table><\/div><p>These rates come from <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"dofollow noopener\">article 93.2.e LIRPF<\/a>, in the version in force since 1 January 2025 after Ley 7\/2024.<\/p><p>Employers withhold on account at the same 24% rate, and at 47% on the part of the pay from one payer that exceeds \u20ac600,000 in the calendar year.<\/p><h3>Main benefits of the Beckham Law<\/h3><ul><li><strong>A fixed 24% rate<\/strong> on employment income up to \u20ac600,000, instead of the progressive general scale.<\/li><li><strong>Income from sources outside Spain<\/strong>, such as foreign dividends, interest and gains, is outside the Spanish tax net.<\/li><li><strong>Wealth tax only on Spanish assets<\/strong>, because the regime taxpayer is subject to wealth tax by real obligation under article 93.1.<\/li><li><strong>No Modelo 720<\/strong> for the taxpayer who opts, according to the Tax Agency&#8217;s published answer, covered below.<\/li><\/ul><p>These benefits come with a separate annual return, Modelo 151, instead of the ordinary IRPF return.<\/p><p>The regime works best with planning, for example when <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/reduce-your-tax-burden-in-spain\/\">reducing your tax burden in Spain<\/a> and keeping track of the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-tax-deadlines\/\">Spanish tax deadlines<\/a>.<\/p><h3>Recent changes and 2026 updates<\/h3><p>Ley 28\/2022 changed article 93 with effect from 1 January 2023. The main changes are listed below.<\/p><ul><li>The look-back period fell from ten years to five tax periods.<\/li><li>Remote employees, entrepreneurs and highly qualified professionals joined the original employment and director routes.<\/li><li>A family option was created in article 93.3: the spouse and children under 25 (any age if disabled), or the other parent where there is no marriage, can opt too.<\/li><\/ul><p>The family members must move with the main taxpayer or later in the main taxpayer&#8217;s first tax year under the regime, must become Spanish tax residents, and must meet the five-year and permanent establishment conditions. The sum of their tax bases must also stay below the main taxpayer&#8217;s tax base.<\/p><p>From 1 January 2025 the top rate of the savings scale is 30%, up from 28%, after Ley 7\/2024.<\/p><h3>Application process<\/h3><p>The option is exercised with a communication to the Tax Agency on Modelo 149. Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a116\" target=\"_blank\" rel=\"dofollow noopener\">article 116 of the IRPF Regulations<\/a>, the maximum period is six months from the start date of the activity shown in the Spanish Social Security registration.<\/p><ol><li>Obtain your NIE and register with Spanish Social Security (or hold the documents that keep your home-country Social Security legislation).<\/li><li>File Modelo 149 within the six-month period, with the supporting documents listed in <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a119\" target=\"_blank\" rel=\"dofollow noopener\">article 119 of the IRPF Regulations<\/a>, such as an employer&#8217;s statement, a posting letter or the ENISA report for entrepreneurs.<\/li><li>Receive the Tax Agency&#8217;s certificate, which it issues, where appropriate, within ten working days of filing. Give a copy to your employer so that it withholds at 24%.<\/li><li>File the annual return on Modelo 151, approved with Modelo 149 by <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2023-25416\" target=\"_blank\" rel=\"dofollow noopener\">Orden HFP\/1338\/2023<\/a>.<\/li><\/ol><p>Do not wait until the end of the six months. If the date has passed or the start date of your activity is unclear, contact us before assuming anything about your eligibility.<\/p><p>You can renounce the regime only in November and December before the year in which the renunciation takes effect, and a taxpayer who renounces, or who is excluded for failing a condition, cannot opt again (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a117\" target=\"_blank\" rel=\"dofollow noopener\">articles 117 and 118<\/a>).<\/p><h2>Beckham Law for US citizens<\/h2><p>This section covers Spanish law and the Valencian angle, and you should coordinate your US filing with your US adviser, because we do not give US tax advice.<\/p><h3>How the regime works for an American<\/h3><p>The conditions in article 93.1 do not mention nationality. A US citizen qualifies on the same terms as anyone else: no Spanish tax residence in the five previous tax periods, and a qualifying reason for the move.<\/p><p>Two typical cases are a US citizen with a Spanish employment contract and an employee working remotely for a US company with the international teleworking visa. The employment income earned while the regime applies is taxed in Spain at 24% up to \u20ac600,000 and 47% above, because article 93.2.b treats it as Spanish-source income.<\/p><h3>Spain&#8217;s regime does not change US taxation<\/h3><p>The regime is a Spanish domestic option. It does not change how the United States taxes its citizens: the IRS states that a US citizen or resident alien abroad is <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/us-citizens-and-resident-aliens-abroad\" target=\"_blank\" rel=\"nofollow noopener\">subject to tax on worldwide income from all sources<\/a>.<\/p><p>The US-Spain tax treaty keeps that position. Under article 1(3), each State may tax its own citizens as if the treaty had not entered into force, and the <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2019-15166\" target=\"_blank\" rel=\"dofollow noopener\">2013 Protocol, in force since 27 November 2019<\/a>, did not change that clause.<\/p><p>The full <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-1990-30940\" target=\"_blank\" rel=\"dofollow noopener\">text of the 1990 treaty<\/a> is published in the BOE. How Spanish and US tax credit each other for your income is a question for your US adviser together with us.<\/p><h3>The treaty and the regime<\/h3><p>The Tax Agency&#8217;s manual says that taxpayers who opt for the regime <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-tributacion-no-residentes\/regimenes-opcionales\/regimen-especial-impatriados.html\" target=\"_blank\" rel=\"dofollow noopener\">are not treated as residents for the application of a double taxation treaty<\/a>, because Spain taxes them only on Spanish-source income.<\/p><p>The same manual notes that a deduction for international double taxation is available on employment income obtained abroad. Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a114\" target=\"_blank\" rel=\"dofollow noopener\">article 114.2.b of the IRPF Regulations<\/a>, that deduction is limited to 30% of the part of the Spanish tax that corresponds to that income.<\/p><p>What this means for a US citizen who wants to claim treaty benefits is not something we state as a rule here. Contact us and we will confirm it for your case with your US adviser.<\/p><h3>Modelo 720, Modelo 721 and US reporting<\/h3><p>The Tax Agency&#8217;s <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/declaraciones-informativas\/modelo-720-decla_____sobre-bienes-derechos-extranjero_\/preguntas-frecuentes\/contribuyentes-obligados-declarar.html\" target=\"_blank\" rel=\"dofollow noopener\">published answer<\/a> to whether a person resident in Spain under article 93 must file Modelo 720 is no. The same answer says the regime does not extend to the rest of the family unit.<\/p><p>Since 2023, article 93.3 lets a spouse and children opt in separately, so confirm the position for each family member with us. We found no Tax Agency statement on Modelo 721 (virtual currencies held abroad) for regime taxpayers, so ask us before assuming that it does not apply.<\/p><p>Our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720<\/a> explains the form for ordinary residents. US reporting of foreign accounts and assets follows US law and is separate from the Spanish forms, so take it up with your US adviser.<\/p><h3>Working with your US adviser<\/h3><p>We advise on the Spanish side: eligibility, the Modelo 149 deadline, the Spanish returns and the Valencian taxes. Your US adviser handles US filing, and we coordinate the two so that nothing is reported inconsistently.<\/p><p>Our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/us-and-spanish-tax-implications\/\">US and Spanish tax implications of using US investment funds to buy property in Spain<\/a> covers a related question. UK readers can see our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\">UK Spain double taxation<\/a>.<\/p><h2>Common mistakes to avoid<\/h2><ul><li>Applying too late after relocation.<\/li><li>Assuming that employment income earned abroad is outside the regime. It is treated as Spanish-source income.<\/li><li>Assuming automatic eligibility without meeting the conditions.<\/li><li>Setting up the work or business in a way that does not match the route you applied under.<\/li><\/ul><p>For business owners, understanding <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax\/\">Spain&#8217;s corporate tax<\/a> and the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-structure-startup-in-spain\/\">legal structures for startups in Spain<\/a> is essential before applying.<\/p><h2>Beckham Law vs standard taxation<\/h2><div style='overflow-x:auto;-webkit-overflow-scrolling:touch;width:100%;margin:20px 0;'><table style='width:100%;border-collapse:collapse;margin:20px 0;min-width:520px;'><tbody><tr style='background:#718472;color:#fff;'><th style='padding:10px;'>Feature<\/th><th style='padding:10px;'>Beckham Law<\/th><th style='padding:10px;'>Standard tax resident<\/th><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>Employment income<\/td><td style='padding:10px;border:1px solid #ddd;'>24% up to \u20ac600,000, 47% above<\/td><td style='padding:10px;border:1px solid #ddd;'>Progressive state and regional scale<\/td><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>Income from sources outside Spain<\/td><td style='padding:10px;border:1px solid #ddd;'>Outside the Spanish tax net, except employment income<\/td><td style='padding:10px;border:1px solid #ddd;'>Taxed on worldwide income<\/td><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>Wealth tax<\/td><td style='padding:10px;border:1px solid #ddd;'>Spanish assets only<\/td><td style='padding:10px;border:1px solid #ddd;'>Worldwide assets<\/td><\/tr><tr><td style='padding:10px;border:1px solid #ddd;'>Modelo 720<\/td><td style='padding:10px;border:1px solid #ddd;'>Not required for the taxpayer who opts<\/td><td style='padding:10px;border:1px solid #ddd;'>Required above the thresholds<\/td><\/tr><\/tbody><\/table><\/div><p>The wealth tax and exit tax rules are covered in our guides to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-wealth-tax\/\">Spanish wealth tax<\/a> and the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-exit-tax\/\">Spain exit tax<\/a>.<\/p><h3>Who benefits the most?<\/h3><ul><li>High-income professionals relocating to Spain.<\/li><li>Remote employees earning a foreign salary, who meet the employment route.<\/li><li>Startup founders and entrepreneurs with an entrepreneurial activity qualified by ENISA.<\/li><li>Executives posted to Spain by a multinational.<\/li><\/ul><p>Those planning to work long-term should also review <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/working-in-spain-as-a-foreigner\/\">working in Spain as a foreigner<\/a> and <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/long-term-residence-in-spain\/\">long-term residence in Spain<\/a>.<\/p><h2>Beckham Law, wealth tax and exit tax<\/h2><p>The regime does not remove every Spanish tax obligation. Three points deserve attention.<\/p><ul><li><strong>Wealth tax:<\/strong> a regime taxpayer is taxed on assets in Spain only. The Valencian exempt minimum of \u20ac2,000,000 in <a href=\"https:\/\/atv.gva.es\/es\/ipatrimoni\" target=\"_blank\" rel=\"nofollow noopener\">Ley 5\/2026<\/a> is written for taxpayers by personal obligation who live in the Comunitat, and for real obligation the state minimum of \u20ac700,000 applies under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1991-14392\" target=\"_blank\" rel=\"dofollow noopener\">article 28 of the wealth tax law<\/a>. Contact us to confirm your position.<\/li><li><strong>Exit tax:<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a95bis\" target=\"_blank\" rel=\"dofollow noopener\">article 95 bis LIRPF<\/a> taxes unrealised gains on shares above set thresholds when an IRPF taxpayer who held that status for at least ten of the previous fifteen tax periods changes residence. Ask us whether years under the regime count in your case.<\/li><li><strong>Other activity:<\/strong> while the regime applies, the Regulations limit the economic activities you may carry on to the entrepreneurial, startup services and research routes (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a113\" target=\"_blank\" rel=\"dofollow noopener\">article 113.2<\/a>).<\/li><\/ul><h2>When the Beckham Law may not be ideal<\/h2><p>The regime is not always the best option. Consider the alternative if any of the following applies.<\/p><ul><li>Most of your investment income comes from Spain, where the savings scale reaches 30% as it does for ordinary residents.<\/li><li>Your employment income is well above \u20ac600,000, where the 47% rate applies to the excess.<\/li><li>You want to carry on other economic activities that the regime does not allow.<\/li><li>You expect losses, because <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a93\" target=\"_blank\" rel=\"dofollow noopener\">article 93.2.c<\/a> bars any offsetting between items of income.<\/li><\/ul><p>The regime lasts for at most six tax periods and cannot be taken again after renunciation or exclusion. Compare it with general <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/investing-in-spain\/\">investing in Spain<\/a> strategies and with <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/tax-structuring-between-ireland-spain\/\">tax structuring between Ireland and Spain<\/a> before deciding.<\/p><div style='background-color:#f5f7f5;padding:24px 28px;border-radius:8px;border:2px solid #718472;margin:32px 0;color:#000;'><h2 style='margin-top:0;margin-bottom:14px;'>Need advice on the Beckham Law in Spain?<\/h2><p style='margin:0 0 12px 0;'>Our Valencia team advises on eligibility, the Modelo 149 filing and the Spanish side of your tax position, and works with your adviser abroad. <a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\">Contact Delagu\u00eda y Luz\u00f3n<\/a> to confirm your case.<\/p><ul style='margin:0;padding-left:20px;'><li>Email: <a href='mailto:felix.delaguia@delaguialuzon.com'>felix.delaguia@delaguialuzon.com<\/a><\/li><li>Phone: <a href='tel:+34963741657'>+34 963 74 16 57<\/a><\/li><\/ul><\/div><h2>Beckham Law for US citizens: frequently asked questions<\/h2><h3>Does the Beckham Law reduce my US tax?<\/h3><p>No. The regime governs Spanish tax only. The United States taxes its citizens on worldwide income, and the 1990 treaty, as amended by the 2013 Protocol, lets each State tax its own citizens as if the treaty had not entered into force. Coordinate your US filing with a US adviser.<\/p><h3>Does a US citizen under the Beckham Law file Modelo 720?<\/h3><p>The Tax Agency&#8217;s published answer is that a person resident in Spain under article 93 LIRPF is not obliged to file Modelo 720. The same answer says the regime does not extend to other family members, so confirm the position for your spouse and children with us. We found no Tax Agency statement on Modelo 721, so ask us before assuming. US reporting is separate and follows US law.<\/p><h3>Can I apply if I work remotely for a US employer?<\/h3><p>Article 93.1.b.1 covers remote work done exclusively through computer and telecommunication systems, and names employees with the international teleworking visa. The employer&#8217;s statement of the employment relationship is part of the documents listed in article 119 of the IRPF Regulations. Self-employed remote workers are not listed as such, so contact us to check which route applies to you. See also our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-digital-nomad-visa-w2\/\">digital nomad visa for US W-2 employees<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(16% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            max-width: 150px;list-style: none;\r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            font-style: normal;\r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/everything-know-capital-gains-tax-property-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain.webp\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"property capital gains tax\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/10\/property-capital-gains-tax-inheritance-tax-spain-768x432.webp 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Everything there is to know about property capital gains tax and inheritance tax in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/becoming-self-employed-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"becoming self-employed in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Becoming self-employed in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/working-in-spain-as-a-foreigner\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"274\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"working in spain as a foreigner\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner-300x171.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner-768x439.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Labour rights of foreign workers in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"modelo 720 spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Modelo 720: Mandatory informative declaration of foreign assets for Spanish tax residents<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-tax-for-australians\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/Spanish-tax-for-Australians.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Spanish tax for Australians\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/Spanish-tax-for-Australians.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/Spanish-tax-for-Australians-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/Spanish-tax-for-Australians-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Australian expats in Spain: Navigating tax residency and foreign assets<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/vat-exemption-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"365\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"VAT exemption Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain-300x228.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/VAT-exemption-spain-768x583.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Aut\u00f3nomo VAT exemption in Spain: New rules for foreigners and small businesses<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The Beckham Law is Spain&#8217;s special tax regime for foreign professionals relocating to Spain, offering a flat 24% IRPF on Spanish-source income up to \u20ac600,000. This 2026 guide covers eligibility under the Startup Law 28\/2022, application deadlines, comparison with ordinary IRPF and planning traps. Call our Valencia tax team on +34 963 74 16 57.<\/p>\n","protected":false},"author":2,"featured_media":963,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[45,52],"tags":[],"class_list":["post-892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-tax-legislation"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=892"}],"version-history":[{"count":75,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/892\/revisions"}],"predecessor-version":[{"id":28173,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/892\/revisions\/28173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/963"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}