Beckham Law Savings Calculator

Spain's Beckham Law, formally the impatriate special regime under Article 93 of the Spanish Income Tax Act (LIRPF), allows workers relocating to Spain to pay a flat 24% income tax on the first €600,000 of Spanish-source employment income for up to six years (the year of arrival plus five subsequent years), instead of the progressive IRPF scale that reaches up to 47%.

To qualify, you must not have been a Spanish tax resident during the five years prior to relocation, the move must be driven by an employment contract or a directorship in a Spanish entity, and you must apply within six months of your Spanish social security registration or activity start date.

Since the 2022 Start-Up Law reform, the regime has been extended to digital nomads holding a Digital Nomad Visa, entrepreneurs with an innovative project, and highly-qualified professionals at start-up companies — significantly broadening its reach.

How this calculator works

The calculator compares the tax resulting from the 2026 standard IRPF brackets (combined national and average regional scale) with the Beckham regime flat rate of 24% on the first €600,000 and 47% on the excess. Results are indicative: actual figures depend on your region of residence, applicable deductions, nature of income, and other individual circumstances.

Apply for the Beckham Law with BMC

At BMC, we are specialists in Beckham Law applications. We manage Form 149, the annual Form 151 filing, and structure your remuneration to maximise tax efficiency across the full six-year duration. Learn more about our Beckham Law service.