Compare regional tax rates, check if you qualify for Beckham Law's 24% flat rate, and assess Digital Nomad Visa eligibility — all in one place.
Spain's wealth tax (Impuesto sobre el Patrimonio) is levied by autonomous communities. Three regions have effectively abolished it — a critical factor for high-net-worth individuals relocating to Spain.
| Region | Wealth Tax Status | Top Rate | Exemption (Base) | Impact on HNW Expats |
|---|---|---|---|---|
| 🏰 Madrid | ✅ Abolished (100% bonification) | 0% | €500K + €300K residence | No wealth tax payable |
| ☀️ Andalusia | ✅ Abolished (100% bonification) | 0% | €500K + €300K residence | No wealth tax payable |
| 🌸 Murcia | ✅ Abolished (100% bonification) | 0% | €500K + €300K residence | No wealth tax since 2023 |
| 🏖️ Balearic Islands | ⚠️ Active | up to 3.45% | €700K + €300K residence | Higher exemption, active tax |
| 🍊 Valencia | ⚠️ Active | up to 3.50% | €500K + €300K residence | Highest top rate in Spain |
| 🟥 Catalonia | ⚠️ Active | up to 2.75% | €500K + €300K residence | No bonification offered |
Rates reflect 2024–2025 fiscal year. Primary residence exemption up to €300K applies in all regions. Indicative only — consult a qualified asesor fiscal.
Select the autonomous communities you're considering. We cover the six most popular regions for EU expats.
The "Beckham Law" lets qualifying workers pay a flat 24% income tax instead of Spain's progressive IRPF (up to 47%). Answer 4 questions to see if you qualify.
Beckham Law (Art. 93 LIRPF) is restricted to employees, company directors, and startup founders. General autónomos and freelancers are explicitly excluded.
Curious about other Spanish tax pathways for freelancers?
Book a ConsultationTo access Beckham Law, you must not have been a Spanish tax resident in any of the 5 calendar years immediately before the year you arrive. This prevents returning Spaniards from using it as a windfall.
Want to verify your specific timeline with an expert?
Book a ConsultationBeckham Law requires that your move to Spain is specifically caused by a work event — an employment contract, company transfer, or qualifying startup. Moving independently without a formal work trigger typically doesn't qualify.
Your situation may qualify — let's review the details.
Book a ConsultationBased on your answers, you meet the main eligibility criteria. Here's what the regime means for your tax position:
Beckham Law applications must be filed within 6 months of registering with Spanish Social Security or obtaining your NIE. Use Modelo 149 to elect the regime. Miss this window and you'll file as a standard IRPF resident for the entire year — no second chance.
Next steps: Apply for Beckham Law status within 6 months of registering with Spanish Social Security or obtaining your NIE. Use Modelo 149 to elect the regime. Miss this window and you'll file as a standard IRPF resident for that year.
Ready to apply? A Polder to Playa advisor can handle your Modelo 149 filing and make sure you don't miss the 6-month window.
Book a ConsultationFull eligibility breakdown, Modelo 149 walkthrough, and 3 worked tax comparison examples — everything to act on your result.
Spain's Digital Nomad Visa lets remote workers legally live in Spain for up to 5 years, with a clear path to permanent residency. Check your eligibility in 5 questions.
As an EU or EEA citizen, you have the right of free movement within Spain. You don't need any special visa to live and work there remotely.
Want help navigating Spanish residency as an EU remote worker?
Book a ConsultationThis visa is specifically for teletrabajadores — workers whose role is fully location-independent. If you need to be physically present at a Spanish employer's premises, a standard work permit (autorización de trabajo) is the correct route.
Need help finding the right Spanish work permit for your situation?
Book a ConsultationThe Digital Nomad Visa requires that no more than 20% of your income comes from Spanish companies or clients. If more than 20% is Spanish-sourced, you'd need a standard Spanish work authorisation instead.
Let's discuss your options for a compliant structure.
Book a ConsultationThe current minimum income for the Digital Nomad Visa is approximately €2,646/month (200% of Spanish SMI for 2024-2025). This threshold increases by ~€993/month for each dependent family member who joins you.
Want help assessing whether your total income qualifies?
Book a ConsultationYou meet the other criteria, but the 3-month minimum work relationship with your employer/clients hasn't been reached. This is a documentation requirement, not a fundamental barrier.
Want a personalised checklist and timeline for your application?
Book a ConsultationBased on your answers, you meet the main criteria under Law 28/2022. Here's what to expect:
Tax implications: In your first year, if you spend fewer than 183 days in Spain, you may be taxed as a non-resident (IRNR) — only Spanish-source income taxed at 24%. Once you cross the 183-day threshold and become a tax resident, you can apply for Beckham Law status (if you're an employee) to lock in 24% flat rate for up to 6 years.
Ready to apply? Polder to Playa can guide you through the full application, document preparation, and post-arrival tax filing.
Book a ConsultationConsulate vs. in-country application routes, exact document specs, realistic 8–20 week timelines, and the Beckham Law combination strategy.
You can have up to 20% of income from Spanish sources. If your Spanish-source income stays strictly below that threshold, you proceed to the full eligibility check. Above 20% and you'll need a different visa category.
Unsure how to document your income split? Talk to a Polder to Playa advisor.
Book a ConsultationThe three main visa routes for non-EU expats moving to Spain have very different income requirements and tax implications. See which path fits your situation.
| Criterion | 🏖️ Non-Lucrative Visa (Visado de No Lucrativa) |
💻 Digital Nomad Visa (Visado para Nómadas Digitales) |
⚖️ Beckham Law (Régimen Especial Art. 93) |
|---|---|---|---|
| Income Requirements | |||
| Minimum Monthly Income | ~€2,400/mo Passive income required (no active work) | ~€2,646/mo 200% Spanish SMI (2024–2025). +€993/mo per dependent | No strict minimum Benefit meaningful from ~€50K+/yr. 24% flat rate up to €600K |
| Income Source | ❌ No active work allowed | ✅ Remote work for foreign clients Max 20% Spanish-source income |
✅ Employment / executive role Spanish company or posted from abroad |
| Duration & Renewal | |||
| Initial Permit | 1 year (from consulate) | 1 year (from consulate) | 6 years total (automatic renewal while qualifying) |
| First Renewal | 2 years | 3 years (residence permit) | N/A — tax regime, not a visa |
| Path to Permanent Residency | Yes — 5 years continuous | Yes — 5 years continuous | Yes — via underlying visa (usually employed) |
| Tax Implications | |||
| Income Tax Rate | Standard IRPF Up to 47% on Spanish-source income (if resident) | IRNR or IRPF 24% non-resident flat rate in yr 1 (if <183 days). Standard IRPF once resident — or 24% if Beckham-eligible | 24% flat rate Up to €600K income. Above €600K: 47% |
| Beckham Law Compatible? | ❌ No (no employment income) | ✅ Yes (if employee) | ✅ This IS Beckham Law |
| Wealth Tax | Depends on region of residence | Depends on region of residence | Exemption on foreign assets during Beckham regime |
| Who It's For | |||
| Ideal Profile | Retirees, passive investors, rental income holders. Don't want to work actively in Spain. | Remote workers, freelancers, international contractors. Work for foreign companies from Spain. | Executives, employees transferred to Spain, or startup founders. High employment income. |
| Key Advantage | Simple lifestyle visa — no work obligations | Best balance of flexibility & tax savings | Maximum tax savings for high earners |
Best for those with savings, pensions, or rental income. You cannot work actively — but you can invest passively. Proof of €2,400+/month is typically required per applicant.
Purpose-built for remote workers. Minimum ~€2,646/mo gross. Combine with Beckham Law (if employed) for a 24% flat rate — the most powerful combination for mid-high earners.
A tax regime, not a visa — you still need a qualifying work visa. Locks in 24% flat income tax for up to 6 years. On €150K employment income, this saves ~€25K/yr vs standard IRPF.
The right visa and tax regime depends on your income structure, assets, work situation, and timeline. A 30-minute consultation can save you years of wrong decisions.
Book a Free ConsultationConsulate vs. in-country routes, exact document specs, income proof requirements, and the Beckham Law combination strategy.