Can digital nomads in the Balearics get Spain's flat 24% tax rate?

If you have just become a Spanish resident, through the Digital Nomad Visa or another route, you may be able to apply for the Beckham Law, a reduced-tax regime for new arrivals that can bring your income tax down to a flat 24 percent for several years, instead of Spain's standard progressive scale. It is a separate mechanism from the visa itself: getting into Spain and getting the tax break are two different applications, with their own conditions and deadlines.

Why does the Digital Nomad Visa matter here?

Because it is usually the route that makes you eligible for Spanish residency in the first place, if you are British or American. As we cover in our guide to Spain's Digital Nomad Visa, non-EU nationals working remotely for a foreign employer or client base need this visa to live legally in the Balearics. Once that residency is in place, the Beckham Law becomes a separate, optional filing, not an automatic benefit.

What does the Beckham Law actually give you?

The Beckham Law (article 93 of Spain's income tax law, reformed by the 2023 Startups Law) lets a new arrival be taxed as a non-resident, at a flat 24 percent rate up to 600,000 euros a year of Spanish-source income (47 percent above that), instead of the standard progressive scale, which climbs quickly in Spain. The regime runs for the year of arrival plus five more years, six tax years at most.

Main conditions:

• you must not have been a Spanish tax resident in the previous 5 years;
• you must have moved for a recognised reason: an employment contract with a Spanish employer, an assignment letter from a foreign company, setting up a business, or qualifying as an international remote worker under the Startups Law, which explicitly covers Digital Nomad Visa holders;
• you must file the application (modelo 149) within a strict 6-month window from your Social Security registration. This deadline does not extend for any reason: one day late and the application is automatically rejected.

Does it cover your spouse and children?

Since the 2023 reform, the regime can extend to a spouse and children under 25 (no age limit if disabled), provided they move with you or within the following year, have also not been Spanish tax residents in the previous five years, and their income stays below half of yours.

Is there anything Balearic-specific about applying?

There is no dedicated Balearic desk for this tax filing, which goes through the national Agencia Tributaria; on the immigration side, the Oficina de Extranjeria in Palma remains your local point of contact for the NIE and residency paperwork. What is genuinely specific to the archipelago is the wider remote-work scene: Palma regularly ranks among the world's most attractive cities for remote workers, and several coworking spaces have opened in recent years, in Palma as well as in Menorca. The flip side, flagged by local business press, is that this year-round presence of remote workers, not just a summer influx, adds to pressure on an already tight rental market. Before you commit, our guide to renting a home in the Balearics is worth a look.

Frequently asked questions

Does the Digital Nomad Visa automatically give you the 24% tax rate?

No. The visa gives you legal residency; the Beckham Law is a separate application with its own conditions, including a strict six-month filing deadline from your Social Security registration.

How much tax do you pay under the Beckham Law?

A flat 24 percent on your Spanish-source income up to 600,000 euros a year, 47 percent above that, for the year of arrival plus five more years, instead of the standard progressive scale.

What is the deadline to apply for the Beckham Law?

Six months from your Social Security registration. It is a hard deadline with no extensions: file well before it expires.

Tax rules and deadlines are strict and case-specific; verify your situation with a tax advisor before filing. Information verified in August 2026. The Daily Baleares is an AI-assisted publication with human review.