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The short answer
Possibly. Since Ley 28/2022, Spain's special regime for people who move to Spain, known as the Beckham law, can apply to employees who move to work remotely using IT and telecommunications, as well as to administrators of startups, provided they were not Spanish tax resident in the previous five tax years. The regime covers the year of the move and the following five years, and you must opt into it within the deadline set by regulation.
What the regime does
Article 93 of Spain's income tax law (Ley 35/2006) lets certain people who become Spanish tax resident because they move to Spain choose to pay tax under non-resident income tax rules while remaining income tax taxpayers. The regime is commonly called the Beckham law. In broad terms it means Spain taxes mainly Spanish-source income at the regime's rates, rather than taxing worldwide income on the normal progressive scale. Ley 28/2022 amended the article, and its final provision says its changes to the income tax law take effect from 1 Jan 2023.
The core conditions
From the opening of the amended article and the law's preamble:
- Prior residence
- You must not have been Spanish tax resident in the five tax periods before the move (previously ten).
- Duration
- The year in which you become resident and the following five years.
- Reason for the move
- The move must be linked to one of the circumstances the article lists, such as an employment relationship.
- How it applies
- By choice, under terms set by regulation; it is not automatic.
Remote workers
The preamble of Ley 28/2022 says the regime now covers employees who move to Spain to work remotely using only computer, telematic and telecommunications means, whether or not the employer requires the move. For a Nigerian working for a Nigerian or other foreign company from Spain, this is the change that matters. It pairs naturally with the international telework permit; see the Spain digital nomad visa for Nigerians. The Spanish Consulate General in New York's guidance on that visa is clear that employees must work only for companies located outside Spain.
Administrators and entrepreneurs
The preamble also says administrators of startups (empresas emergentes) can qualify regardless of their shareholding. For administrators of other companies, and for entrepreneurs and highly qualified professionals, the conditions are in the amended article itself, and they are narrower than many online summaries suggest. If you are a self-employed autónomo serving Nigerian clients, do not assume you qualify; read article 93 in full or ask an asesor before you plan around it.
Family members
The reform lets children under 25 (or of any age if disabled) and the spouse, or failing a marriage the other parent of the children, opt into the regime too, if they meet conditions set out in the law. Check those conditions separately for each family member.
How it interacts with Nigeria
The Beckham law is a Spanish regime and does not change how Nigeria taxes you. Nigeria and Spain have a double tax treaty in force, listed in PwC's summary of Nigeria's treaties (reviewed 29 May 2026). If you keep Nigerian-source income, such as rent from a property in Lagos, consider how both countries treat it; see the Spain-Nigeria double tax treaty and declaring Nigerian rental income in Spain.
When the regime may not help
Because the regime taxes you under non-resident rules, its value depends on where your income comes from. Someone moving to Spain to earn a Spanish salary may benefit from the regime's rates. A remote worker paid by a Nigerian company is in a different position: the question is how the regime treats income paid from abroad for work done in Spain, which the full text of article 93 and the AEAT's guidance answer. Do the comparison with real figures before choosing, because once you opt in, you are bound by the regime's rules for the years it covers, and some families find the normal rules, with deductions and the treaty, work out better.
Also consider timing. The five-year look-back means anyone who lived in Spain recently, for example as a student or on an earlier permit, may be excluded even if they left and returned. Check every year carefully, including years you spent partly in Spain.
Steps before you rely on it
- Check your residence history: list each tax year in which you may have been Spanish resident.
- Identify which circumstance in article 93 your move fits, and get the supporting documents (contract, employer's remote-work authorisation, company documents).
- Find the opt-in deadline and form in the AEAT's guidance, and diarise it from the day your activity in Spain starts.
- Compare your tax under the regime and under the normal rules with an asesor; the regime is not better for everyone, particularly if most of your income is from outside Spain.
- Keep records showing the regime's conditions continue to be met in each year.
Where Pryme fits
A Pryme account holds naira, dollars and euros with local details for each, which keeps foreign-source and Spanish-source income visibly separate for your records. The app shows the rate and the fee before you convert. Tax points here are information, not advice.
Questions people ask
Can remote workers use the Beckham law in Spain?
Since Ley 28/2022, employees who move to Spain to work remotely using IT and telecommunications can qualify, if they meet the other conditions, including no Spanish tax residence in the previous five years.
How long does the Beckham law last?
The year you become Spanish tax resident and the following five tax years.
Can an autónomo use the Beckham law?
Only in the circumstances article 93 sets out, which are narrower than many summaries suggest. Read the article in full or ask an asesor.
Does the Beckham law change my tax in Nigeria?
No. It is a Spanish regime. Nigeria taxes you under its own rules, and the Nigeria-Spain treaty applies.
Sources
- Ley 28/2022, de fomento del ecosistema de las empresas emergentes (BOE, 22 Dec 2022) · accessed Oct 2026
- Consulado General de España en Nueva York: visado de teletrabajo de carácter internacional · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, foreign tax relief and tax treaties (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.