Beckham Law 2026: The Complete Guide for Tech Founders and Professionals Relocating to the Costa del Sol

Access is regulated by article 93 of the Spanish Personal Income Tax Law and developed in Royal Decree 1008/2023. Eligible are individuals who acquire Spanish tax residency as a result of a relocation to Spanish territory, provided they have not been Spanish tax residents during the five preceding tax periods —down from ten after the 2023 reform.

Eligible profiles expanded substantially: employees relocated by employment contract; foreign digital nomads (including the Nomad Visa introduced by Law 28/2022); company directors, whether shareholders or not; founders of startups certified by ENISA; and professionals carrying out R&D, training, or management activities linked to startups. Excluded are returns from activities through a permanent establishment.

The spouse and children under 25 of the primary taxpayer can join the same regime via a complementary option, provided their tax base does not exceed that of the primary holder. This turns Beckham into a family tool, not just an individual one.

Under the regime, employment income is taxed at 24% up to €600,000 per year and at 47% above that. Foreign-source income (dividends, capital gains, interest) is exempt from Spanish taxation, except when it comes from a tax haven or when generated by the relocated activity. This exemption is the regime's real wealth lever.

The term is six years: the year of relocation plus the following five. After that period, the taxpayer returns to the general Spanish IRPF regime. For this reason, exit planning must be designed simultaneously with entry: holding structures, spousal residency, and timing of capital gain realisation are decisions anticipated three tax years in advance.

There is also the obligation not to lose Spanish tax residency during the period. Any period below 183 days in Spanish territory or a shift of the economic centre of interest can invalidate Beckham status and force retroactive regularisation.

According to data published by the Spanish Tax Agency, the number of approved Beckham applications grew 38% in 2024 compared to 2023. The geographical distribution reveals a notable concentration: Madrid (45%), Barcelona (21%), and Málaga (14%). The latter position is historically high and reflects Marbella's rise as a tech-residential hub.

The reasons are manifold: a network of premium coworking hubs (Andamio.io, OYO Marbella), AVE high-speed rail connections Málaga-Madrid in 2h30, and daily direct flights from London, Amsterdam, Stockholm, and New York. Combined with the 100% Andalusian Wealth Tax bonus —which neutralises the state-level solidarity tax on large fortunes— the Costa del Sol has positioned itself as the most fiscally efficient Iberian ecosystem for tech founders with liquidity.