Before we start: qualifying for the Beckham law is nothing like qualifying for the Champions League, no away goals, just paperwork, and missing a deadline is a straight red card.
Think of it like a VIP door at the tax club: if you bring the right documents, you walk in. Good news: freelancers can qualify. Better news: I’ll keep this human and simple. And no, you do not have to bend any free kicks.
Q&A
Can a normal autónomo use the regime? No. If you register as a classic autónomo with a permanent establishment in Spain (a fixed base where you work and invoice from), you are out.
So when can a freelancer qualify? If you get ENISA certification as an entrepreneur, or if you are a highly qualified professional linked to a certified startup or R+D+I work (research, development, and innovation) and at least 40 percent of your earned income comes from that activity.
What tax rate applies? 24 percent up to 600,000 euros. 47 percent on the excess. Up to 6 tax years in total.
How do you apply? File Modelo 149 within 6 months of your Social Security start. Then file Modelo 151 every year.
Does this change VAT or Social Security? No. Beckham is an income tax regime only.
Can a Freelancer Be Under Beckham Law: The Short Answer
Yes, but not by default. The regime excludes people who earn through a Spanish permanent establishment. That is the normal case for an autónomo. You invoice, you have ongoing activity in Spain, so you would be out.
Two exceptions now exist. The law opened a door for entrepreneurs and for highly qualified professionals. If you fit one of those and meet all the general rules, you can be in.
What The Regime Is
Think of Beckham as a special tax box. You move to Spain and, if you qualify, Spain taxes your work income at a flat 24 percent up to 600,000 euros each year. Anything above that pays 47 percent.
You keep this box for up to 6 years, the year you become resident and the next 5. If you stop meeting the rules, the box closes.
Read more about the Beckham law.
Baseline Rules You Must Meet First
- You must not have been a Spanish tax resident in the last 5 years.
- You must move to Spain for one of the listed reasons: a job, a director role within limits, an entrepreneurial activity, or a highly qualified professional activity.
- Watch the permanent establishment rule. If your income comes from a Spanish business base that is not covered by the two freelancer routes, you are out.
The Entrepreneur Route For Freelancers
What it means. You run an innovative project in Spain. ENISA (a public body that evaluates startups) checks and certifies your plan.
What you need. An approved ENISA entrepreneur report. You usually prepare this before the move. It explains your idea, why it is innovative, and how it can scale.
Who it fits. Solo founders and small teams building a product or tech-based service. If you only provide generic consulting, it is harder to fit.
The Highly Qualified Professional Route
What it means. You provide services to certified Spanish startups, or you work in R+D, training, or innovation.
The 40 percent test. At least 40 percent of your earned income must come from those activities. This is checked each year, so keep clear records.
Who it fits. Examples: a data scientist contracting with a certified startup, or a trainer in deep tech for startup teams. Normal B2B consulting with mixed clients rarely fits unless the 40 percent rule is clearly met.
Taxes Under The Regime
- How long. The year you become resident plus the next five years.
- Rates. 24 percent up to 600,000 euros, 47 percent above that.
- Savings income. Dividends, interest, and capital gains follow the standard savings brackets.
- Scope. Your qualifying entrepreneurial or HQP income is treated as Spanish source and taxed at the special rates inside the regime.
How To Apply And The 6 Month Clock
- File Modelo 149 within 6 months. The clock usually starts on the date you register with Social Security in Spain. Do not miss it.
- What to attach. ID, NIE, proof of Social Security registration, and proof of your route. That means the ENISA report if you are an entrepreneur, or documents that prove your HQP or startup link and the 40 percent condition.
- Each year file Modelo 151. This is your annual tax return under the regime. Keep all proofs and contracts in case the Tax Agency asks.
Common Pitfalls To Avoid
- Missing the 6-month deadline. Once the window closes, the regime is lost.
- No ENISA or weak documents. For the entrepreneur route you need formal proof, not just a pitch deck.
- Failing the 40 percent test. If you claim HQP, track your income sources each month.
- Forgetting routine taxes. Beckham does not remove VAT filings, withholdings, or bookkeeping.
Bottom Line
Freelancers can use the Beckham regime only through the entrepreneur or HQP routes. Classic autónomos do not qualify because of the permanent establishment rule. If you fit one of the new routes and meet the 5-year lookback, the 6-month application window, and the simple rate rules, the regime can cut your tax for up to 6 years. Keep your proof tight, your deadlines clear, and your invoices compliant.
