Expatriate to Spain from Canada: tax guide 2026

Ley Beckham: 2026 conditions and benefits

• Eligibility: must not have been a Spanish tax resident in the last 5 years. Must have a Spanish employment contract or be appointed director of a Spanish company (participation < 25%).
• Rate: 24% flat on Spanish-source employment income ≤ EUR 600,000. Above: 47%. Foreign-source income (dividends, interest, capital gains) follows IRNR (non-resident) brackets, generally more favorable.
• Duration: year of arrival + 5 following years (6 years maximum).
• Wealth tax: Beckham beneficiaries are exempt from Impuesto sobre el Patrimonio on assets located outside Spain.

Caution for freelancers

The Ley Beckham was extended to entrepreneurs by the 2023 Startups Law, but only for qualifying activities (innovation, R&D). Classic freelancers (consulting, marketing, web dev) are not eligible for Beckham — they're subject to standard progressive brackets (19 to 47%).

2026 Tips

• NIE mandatory: the foreigner identification number is your first step. Get it before arriving (consulate) or in Spain (cita previa, often saturated).
• Modelo 149: the Beckham application is filed via this form, within 6 months of registering with Spanish Social Security. Don't miss the deadline.
• Spanish exit tax: if you leave Spain with unrealized gains > EUR 4M on participations, Spain applies an exit tax. Plan your exit.
• Social contributions: autónomo (freelancer): ~EUR 300-500/month depending on income. The progressive system introduced in 2023 is fully in effect.