Beckham Law for digital nomads

The Beckham Law is a Spanish legislation that establishes a special tax regime for certain foreign workers who move to Spain to work. This law was created in 2005 with the aim of attracting highly qualified professionals and foreign workers to Spain.

Under the Beckham Law, foreign workers can choose to pay taxes in Spain at a fixed rate of 24% on their income, instead of being subject to Spain's progressive income tax, which can be up to 45%. However, to qualify for this special tax regime, certain requirements must be met, such as not having resided in Spain in the last ten years and working for a Spanish company or conducting business activities in Spain.

The Beckham Law also applies to digital nomads who meet the established requirements and work in Spain. However, it should be noted that self-employed digital nomads who do not have an established company in Spain cannot benefit from this law. In addition, the Beckham Law is optional, and workers can choose to pay taxes under the general tax regime if they wish.

It is important to note that the Beckham Law is a special tax regime, and each tax situation is unique, so digital nomads are advised to consult with a tax advisor to determine if they can benefit from the Beckham Law and if it is the most suitable option for their individual situation.