Immigration + Tax
Digital Nomad Visa + Beckham Law: how much you save
The digital nomad visa makes you a Spanish tax resident, but you can opt into the impatriate regime and pay a flat 24%. Calculate your annual and 6-year saving versus progressive IRPF.
Beckham Law Tax Calculator
Compare your tax burden under standard IRPF vs the impatriate special regime
Enter your total annual gross remuneration in euros
Standard IRPF
—
Estimated annual tax
Net: —
Effective rate: —
Beckham Law
—
Estimated annual tax
Net: —
Flat rate: 24% (up to €600K)
| Year | Standard IRPF | Beckham Law | Saving |
|---|---|---|---|
| Enter your salary to see the projection. | |||
| 6-year total | — | — | — |
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This calculator provides an indicative estimate only. The actual result depends on individual circumstances (region, deductions, income source, etc.). Please consult our advisers.
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Why the digital nomad visa and the Beckham Law go together
The digital nomad visa (Ley 28/2022, the Spanish Startup Act) allows a remote worker to reside legally in Spain while working for foreign companies. However, it makes the holder a Spanish tax resident: under the general regime they would pay tax on worldwide income under the progressive IRPF scale, which reaches 47%.
The same Startup Act opened the special impatriate regime (Beckham Law, Art. 93 LIRPF) to digital nomads. Under it, the holder pays a flat 24% on the first €600,000 of Spanish-source income (47% above that threshold) for the year of arrival and the following five years, while foreign-source income falls outside Spanish taxation entirely. This is why digital nomad visa holders are also the people who benefit most from the Beckham Law.
To qualify you must not have been a Spanish tax resident during the five prior years, and you must file Form 149 within six months of registering with Spanish Social Security or commencing activity. Planning the visa and the Beckham election together matters: missing the Form 149 deadline means losing the 24% rate for the entire assignment.
Visa income requirement
The digital nomad visa requires demonstrating income of around 200% of the national minimum wage (approx. €2,500/month in 2026), with uplifts for dependants. That is precisely the income range where the Beckham Law starts to be clearly advantageous over standard IRPF. See the full requirements for the permit in our Digital Nomad Visa service.
How the calculator works
The calculator compares the tax arising from the 2026 IRPF brackets (national scale plus an average regional surcharge) with the tax under the Beckham Law at the 24% flat rate. The result is indicative: your actual liability depends on your autonomous community, deductions, income type, and other personal circumstances. For standard IRPF with actual regional rates, use the Beckham Law Calculator →
Plan your move to Spain with BMC
BMC coordinates both pieces: the digital nomad visa and the impatriate special regime (Beckham Law), including Form 149 and the annual return (Form 151), so you save from the first tax year without missing any deadline.
Related services
Further reading
Related calculators
This tool provides a directional estimate. A specialist can analyse your specific situation in detail.
Methodology and sources
This calculator applies the special impatriate regime under Art. 93 LIRPF with the parameters in force for 2026 (the same regime available to digital nomad visa holders) and compares it with the national IRPF scale plus an average regional surcharge. The result is an estimate; the final liability depends on your autonomous community, deductions, and the nature of your income.
Assumptions applied by this calculator
- Income scope
- Only Spanish-source employment income (gross annual earnings from remote work) is modelled. The Beckham regime applies only to this type of income; foreign-source income (dividends, interest, rental income, gains) is generally exempt from Spanish tax during the regime — a major Beckham benefit not quantified in the headline saving figure.
- Beckham flat-rate brackets applied
- 24% flat on the first €600,000 of Spanish-source employment income; 47% on the excess (Art. 93 LIRPF). The €600,000 threshold is per tax year.
- Standard IRPF comparison scale
- National 2026 scale (19%–47%, 6 brackets) plus an average regional surcharge. In regions with more aggressive scales (Catalonia up to 50%, Comunidad Valenciana up to 54%), real Beckham savings exceed the estimate shown. In Madrid (reduced scale), savings are lower.
- Visa income requirement
- The digital nomad visa requires demonstrating around 200% of the national minimum wage (approx. €2,500/month in 2026), with uplifts for dependants. The calculator does not verify visa eligibility: it estimates only the tax saving once you are resident.
- Regime duration and what is NOT modelled
- The cumulative total reflects the maximum 6-year regime (year of arrival plus 5 following years) at a constant income. Not covered: personal and family allowances, social security contributions, mixed-income structures, or double-tax treaties with your country of origin.
Official sources
- Law 35/2006 IRPF — Article 93 (impatriate special regime)
- Law 28/2022 Startup Act — digital nomad visa and Beckham Law extension
- AEAT — Form 149 (impatriate regime election)
- AEAT — Form 151 (annual impatriate return)
Last reviewed: 2026-07-07
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.
Plan your move to Spain with the best available tax treatment
BMC coordinates your digital nomad visa and the impatriate special regime (Form 149) so you save from the first tax year, without missing deadlines or requirements.