Restrictions on applying other tax benefits and deductions

Learn which common tax deductions and benefits are NOT available under the Beckham Law — and why most of them have only a small impact.

Restrictions on working as a freelancer

Find out why freelancing or self-employment is generally incompatible with the Beckham Law — and what limited exceptions exist.

Incompatibility with some Tax Treaties

Explore how the Beckham Law interacts with international tax treaties and why it can sometimes lead to double taxation — plus how Spain tries to reduce it.

Real estate taxation

Discover why real estate taxation is often less favorable under the Beckham Law compared to the standard regime — and how to plan around it.

The 24% tax rate

Break down the 24% flat rate under the Beckham Law: general vs savings base, social security, withholdings, and annual filing.

Pros & Cons: Introduction

Discover the real advantages and disadvantages of the Beckham Law. This overview helps you decide if the 24% flat tax regime is right for you.