What is the Beckham law and do digital nomads qualify?

It is Spain's special tax regime for inbound workers (article 93 of the income tax law). Law 28/2022 extended it to international teleworkers. Conditions apply; check with a tax advisor.

Do I still pay US taxes on a Spain digital nomad visa?

US citizens must file US returns. The FEIE, Foreign Tax Credit and the US–Spain treaty help avoid double taxation.

How does the foreign earned income exclusion work in Spain?

If you qualify (bona fide residence or physical presence test), you can exclude foreign earned income up to the IRS annual limit from US tax. See the IRS page.

Do I need an accountant before moving?

It is strongly recommended, especially to decide on the Beckham regime within its 6-month window.

Does the Spain digital nomad visa let me pay less tax with the Beckham law?

Updated 2026-11-12 · Spain nomad visa guide · Not legal advice

Possibly. Since Law 28/2022, international teleworkers can opt into Spain's special regime for inbound workers (the 'Beckham law'): employment income is taxed at a flat 24% up to €600,000 a year, for the year you become resident plus the next five, if you were not a Spanish tax resident in the previous 5 years and you opt in within 6 months. This is an overview, not tax advice: consult a cross-border tax advisor before you move.

Beckham law at a glance (check with Agencia Tributaria and a tax advisor)
Point	Rule
Who	People who move to Spain for work, including international teleworkers since Law 28/2022
Rate	24% on employment income up to €600,000; higher rate above
Duration	6 tax years: year of arrival plus five
Prior residence	Not tax resident in Spain in the previous 5 years
How to opt in	Modelo 149 to the Agencia Tributaria, within 6 months of starting activity / social security registration
Foreign income	Generally only Spanish-source income is taxed under the regime; get advice on your case

When you become a Spanish tax resident

As a rule, spending more than 183 days in Spain in a calendar year (or having your main centre of economic interests there) makes you a Spanish tax resident, taxed on worldwide income unless you are under the special regime.

Americans: you still file in the US

US citizens file US returns wherever they live. Tools to avoid double tax include the Foreign Earned Income Exclusion (Form 2555) and the Foreign Tax Credit, plus the US–Spain tax treaty.
Whether the FEIE or the Foreign Tax Credit works better depends on your income and Spanish tax rate; that is a question for a tax professional.
Social security is separate from income tax: see social security.

Consult a tax advisor

Tax outcomes depend on your contract, your employer's setup and the timing of your move. We do not give tax advice. Speak with a Spanish tax advisor (asesor fiscal) and, if you are American, a US expat tax preparer before you choose the regime.

Quick answers

What is the Beckham law and do digital nomads qualify?: It is Spain's special tax regime for inbound workers (article 93 of the income tax law). Law 28/2022 extended it to international teleworkers. Conditions apply; check with a tax advisor.
Do I still pay US taxes on a Spain digital nomad visa?: US citizens must file US returns. The FEIE, Foreign Tax Credit and the US–Spain treaty help avoid double taxation.
How does the foreign earned income exclusion work in Spain?: If you qualify (bona fide residence or physical presence test), you can exclude foreign earned income up to the IRS annual limit from US tax. See the IRS page.
Do I need an accountant before moving?: It is strongly recommended, especially to decide on the Beckham regime within its 6-month window.

What to do next

Visa first, taxes second. Check your visa eligibility now, then take the result to your tax advisor.

Check visa eligibility

Sources

Checked: 2026-11-12. Rules change; confirm current values on the official pages above before you file.