Ley Beckham (Beckham Law, special inpatriate tax regime)
The Beckham Law is Spain's special inpatriate regime under article 93 of the personal income tax law, which lets certain workers who relocate to Spain be taxed for several years as non-residents, at a flat 24% on their employment income up to a threshold. It does not apply to freelance autónomos billing clients as contractors, including digital nomad visa holders who work as self-employed contractors.
The regime targets people who arrive with an employment contract, remote employees of foreign companies, and a few other cases listed in the law; self-employment is precisely the path that falls outside it. If you move to Spain to invoice clients as a freelancer, your scenario is the ordinary resident income tax, not this regime.
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