Spain Impatriate Regime

Beckham Law Calculator 2026

Find out whether Spain's Beckham Law (Art. 93 LIRPF) saves you money. Check your eligibility, compare the 24% flat rate against standard IRPF, and see your 6-year cumulative saving.

Eligibility quiz — 5 questions 6-year projection — no paywall Breakeven analysis included
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Eligibility check

Answer five questions to verify you meet the basic conditions. This is not legal advice — consult a specialist to confirm your situation.

1. Were you a Spanish tax non-resident for the entire 5 years before arriving in Spain?

You must not have been resident in Spain at any point in the 5 years prior to your current relocation.

2. Are you relocating to Spain due to an employment contract with a Spanish company, a qualifying directorship, a Digital Nomad Visa, or a Start-Up Law qualification?

3. Have you been resident in Spain for less than 6 months since this relocation? (Or are you about to arrive?)

The Form 149 window closes 6 months after Social Security registration. After that, eligibility is permanently lost.

4. If joining a Spanish company as a director, do you own less than 25% of its share capital?

Directors owning 25% or more of a non-listed company cannot use the Beckham regime.

5. Will you perform your work activities primarily in Spain?

Digital Nomad Visa holders with foreign employers may answer Yes.

2

Your tax comparison

Enter your salary to see your annual saving and 6-year cumulative projection.

Madrid has the lowest combined IRPF rates nationally

Dividends, capital gains, foreign rental — generally exempt under Beckham

Standard IRPF

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Estimated annual tax

Net: —

Effective rate: —

Beckham Law

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Estimated annual tax

Net: —

Flat rate: 24% (up to €600,000)

Estimated annual saving

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6-year cumulative saving

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6-year projection (Beckham is a 6-year regime)

Year Standard IRPF Beckham Law Annual saving
Enter your salary above to generate the projection.
6-year total — — —

Assumes constant salary for all 6 years.

Breakeven analysis

Below the breakeven salary, the progressive IRPF scale (with personal allowances) can be more favourable than the 24% flat rate.

Beckham breakeven salary

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for selected region

Your position

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Indicative calculator only. Results depend on individual circumstances — community of residence, type of income, deductions, double-tax treaties, directorship structure, etc. This tool does not constitute legal or tax advice.

Beckham Law vs standard IRPF — key differences

Beckham Law vs standard IRPF comparison
Criterion Beckham Law Standard IRPF
Spanish tax non-resident for 5+ years before relocation Required Not applicable
Relocating due to employment contract or qualifying directorship Required Not applicable
Application filed within 6 months (Form 149) Required Not applicable
Maximum duration of benefit 6 years (arrival + 5) Indefinite
Tax rate on Spanish employment income ≤ €600k 24% flat 19%–47% progressive
Tax rate on Spanish employment income > €600k 47% 47%
Foreign-source income Generally exempt Taxable (savings scale)
Annual filing obligation Form 151 Form 100
Personal and family allowances Not available Available
Primary residence deduction Not available Available (transitional)

6-year reference: €80,000 salary in Madrid

The Beckham Law is a 6-year regime. The table below shows an illustrative projection for a €80,000 salary in Madrid. Use the interactive calculator above for your own figures.

Year Standard IRPF (Madrid) Beckham Law (24%) Saving
Year 1 €19,428 €19,200 €228
Year 2 €19,428 €19,200 €228
Year 3 €19,428 €19,200 €228
Year 4 €19,428 €19,200 €228
Year 5 €19,428 €19,200 €228
Year 6 €19,428 €19,200 €228
6-year total €116,568 €115,200 €1,368

At €80,000 in Madrid the advantage is modest (Madrid has Spain's lowest rates). The advantage grows significantly at higher salaries or in higher-rate regions. Source: Art. 93 LIRPF.

IRPF Spain 2026 Calculator

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IP + ISGF for Spain expats

Beckham Law Service

Form 149 + annual Form 151

Frequently asked questions about the Beckham Law

Who qualifies for the Beckham Law in 2026?
To qualify for Spain's impatriate special regime (Art. 93 LIRPF), you must: (1) not have been a Spanish tax resident during the five years prior to relocation; (2) relocate to Spain as a result of an employment contract with a Spanish entity, or as a director of a Spanish company (without owning more than 25% of the share capital, unless the company is not a listed entity); or qualify as a digital nomad under the 2022 Start-Up Law or as a highly-qualified professional at a start-up. The application must be filed within six months of registering with Spanish Social Security or commencing economic activity.
How does the Beckham Law 24% flat rate work?
Under the Beckham Law, Spanish-source employment income up to €600,000 per year is taxed at a flat 24%. Income above €600,000 is taxed at 47%. Foreign-source income is generally exempt from Spanish tax during the six-year period (the year of arrival plus the following five years). This compares favourably with the progressive IRPF scale, which reaches 45%–47% on income above €60,000–€300,000 depending on your autonomous community.
Is foreign income really exempt under the Beckham Law?
Generally yes — foreign-source income (dividends, capital gains, rental income, interest) is exempt from Spanish personal income tax during the Beckham Law period. The main exception is income from entities or assets in countries classified as tax havens by Spain, which does not benefit from the exemption. Gibraltar ceased to be on the Spanish non-cooperative list under Order HAC/649/2026, so Gibraltar-sourced income benefits from the Beckham foreign-income exemption from 1 January 2027 (IRPF). Foreign employment income received while working outside Spain is also exempt, though professional advice is recommended for complex multi-country remuneration structures.
When is the Beckham Law NOT advantageous?
The Beckham Law is typically less advantageous when: (1) your Spanish salary is below approximately €45,000–€55,000 (depending on your community), at which level the progressive IRPF scale with personal allowances can produce a lower effective rate than 24%; (2) you have very large foreign income that would be fully exempt under Beckham but which you also have significant IRPF allowances to offset under standard IRPF; or (3) your salary already triggers IRNR withholding at the exit country that creates double-taxation complexity. Use the breakeven section below to find your personal threshold.
What is the application deadline for the Beckham Law?
You must file Form 149 (comunicación) with the Spanish Tax Agency (AEAT) within six months of registering with Social Security or commencing your taxable activity in Spain. Missing this deadline permanently disqualifies you for the current posting — there is no late application process. BMC handles the full application including Form 149 and the annual Form 151 compliance filing.

Further reading

Related calculators

IRPF Spain 2026 CalculatorSpain Wealth Tax CalculatorNon-Resident Rental Yield CalculatorModelo 210 Calculator

Key concepts

Beckham LawSpecial Impatriate RegimeTax Residency SpainDouble Taxation
REAF-registeredICAM memberSince 2010

This tool provides a directional estimate. A specialist can analyse your specific situation in detail.

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Methodology and sources

This calculator applies the Beckham Law special impatriate regime under Article 93 LIRPF with the parameters in force for tax year 2026, and compares with the national IRPF scale plus an average regional surcharge. The methodology mirrors what we apply in our Beckham mandates — the result is an estimate; the final tax depends on your specific region, allowances, and the nature of your income.

Assumptions applied by this calculator

Scope of taxable income
Only Spanish-source employment income (gross annual salary) is modelled. The Beckham regime only applies to this type of income; Spanish-source capital income keeps its special tariff (19%–28%); foreign-source income (dividends, interest, rentals, gains) is generally exempt from Spanish tax during the regime — a major Beckham benefit not quantified in the headline calculation.
Beckham flat-rate brackets
24% flat on the first €600,000 of Spanish-source employment income; 47% on the excess. Rates are set by Art. 93 LIRPF and remain stable for 2026. The €600,000 threshold is per-tax-year, not per-engagement.
Standard IRPF comparison scale
The calculator applies the national 2026 scale (19%–47%, 6 brackets) plus an average regional surcharge. For regions with aggressive scales (Cataluña up to 50%, Comunidad Valenciana up to 54%), real Beckham savings exceed the estimate. In Madrid (reduced scale), savings are lower.
Regime duration
The cumulative total shown reflects savings over the maximum 6-year regime (arrival year + 5 following years), assuming the salary stays constant. Any salary change modifies the annual saving.
What is NOT modelled
The calculator does not cover: personal and family allowances (dependants, spouse), social security contributions, withholdings at source, mixed income (employment + capital), stock-option compensation structures, or bilateral double-tax treaties (e.g. US–Spain Totalisation, UK–Spain) which may affect residual taxation in the country of origin.

Official sources

Last reviewed: 2026-06-03

Reviewed by: Bárbara Botía — Of Counsel · ICAM 11.233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

Apply for the Beckham Law — Form 149 deadline is 6 months

BMC specialists handle the full application: Form 149, annual Form 151, salary structuring across the 6-year duration, and foreign income analysis.

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