Spain

Before you apply

• The Beckham Law's 24% flat rate is for EMPLOYEES ONLY. Freelancers (autónomos) are generally excluded: they pay progressive 19–47% PLUS mandatory autónomo social security (€230–400/month) and usually a gestor (€100–200/month). Spain is a materially different country for a freelancer than for an employee.
• Where you apply changes how long you get: from a consulate abroad you receive 1 year; applying from INSIDE Spain while legally present gives a 3-year residence authorisation. Ukrainians with biometric passports have visa-free Schengen entry and can use the in-country route.
• The Beckham application (Modelo 149) must be filed within 6 months of registering with Spanish social security. Miss it and you are permanently disqualified from the regime.
• At least 80% of your income must come from outside Spain — no more than 20% from Spanish clients.
• Renewal requires at least 6 months of physical presence in Spain per year, and enforcement tightened in 2026 (UGE is actively pursuing fake contracts and social-security non-registration).
• Income is pegged to the SMI and changes every year (Real Decreto 126/2026 set it in February).
• Beware the widely-quoted €2,442 — that wrongly doubles the monthly SMI. UGE assesses on the annual figure.