Beckham Law expanded to digital nomads and shortened non-residency period

Under the Startups Law, the Beckham Law special tax regime was expanded to explicitly cover holders of the DNV and HQP routes. The minimum pre-relocation non-residency period was reduced from 10 to 5 years, materially opening the regime to more applicants. The 24% flat rate on Spanish-source income up to €600,000 remains unchanged.