Tax tools
Modelo 151 Calculator
Calculate your annual IRPF liability under the expatriate regime (Beckham Law). Flat 24% on the first €600,000 and 47% on the excess, with a full breakdown.
Calculate your Modelo 151 liability
Enter your Spanish-source income. Foreign-source income is exempt under the Beckham Law.
Gross salary, bonus, allowances and benefits in kind of Spanish origin.
| Income bracket | Base | Rate | Tax |
|---|---|---|---|
| Enter your income to see the breakdown. | |||
| Total taxable base | — | — | — |
Estimated gross tax
—
Before withholdings
Effective rate
—
On total base
Estimated net
—
After estimated tax
Withholding tax: Your Spanish employer withholds at 24% on the first €600,000 and at 47% on the excess. If withholdings exceed the tax calculated above the return results in a refund.
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Indicative calculator. The actual result depends on the specific nature of the income, withholdings made, applicable deductions and individual circumstances. Consult our advisers.
What is Modelo 151?
Modelo 151 is the annual IRPF return specific to individuals under the special expatriate regime, commonly known as the Beckham Law (article 93 LIRPF). It replaces the standard Modelo 100 (ordinary IRPF return) for the years in which the taxpayer is under the regime.
The expatriate regime applies a flat rate of 24% on the first €600,000 of Spanish-source employment income and 47% on the excess. Unlike standard IRPF there is no progressive scale: the tax is calculated directly by applying these rates to the taxable base.
Only Spanish-source income is taxed in Spain. Foreign-source income (dividends, capital gains, rental income from properties abroad) is exempt from taxation in Spain while the taxpayer is under the Beckham regime. This is one of the principal advantages of the regime for expatriates with global income.
How the Modelo 151 calculator works
The calculator applies in real time the rates of art. 93.2 LIRPF: 24% on the first €600,000 and 47% on the excess. The breakdown shows the base for each bracket, the applicable rate and the tax for each bracket, with a total representing the estimated gross tax liability before withholdings.
The effective rate is the ratio of the total tax to the total taxable base. For income up to €600,000 the effective rate is exactly 24%. For income above that level the effective rate falls between 24% and 47% depending on the excess.
Difference between Modelo 149 and Modelo 151
Modelo 149 is the application form to opt into the expatriate regime, filed once (within six months of registering with Social Security). Modelo 151 is the annual IRPF return filed each year while the regime is in force. At BMC we manage both documents in an integrated way. Visit our tax compliance services page for more details.
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Methodology and sources
This calculator applies the rates of the special expatriate regime (art. 93.2 LIRPF) in force for the 2026 tax year. The methodology reflects that applied in our Modelo 151 portfolio management. The result is an estimate: the actual tax liability may vary depending on the specific nature of the income, withholdings made by the Spanish paying entity, applicable deductions and other individual circumstances.
Assumptions applied by this calculator
- Beckham rates applied
- The calculator applies 24% on the first €600,000 of the Spanish-source taxable base (bracket 1) and 47% on the excess (bracket 2), in accordance with art. 93.2.a and 93.2.b LIRPF. The €600,000 threshold was introduced by Law 28/2022 (Startups Law) with effect from 1 January 2023.
- Income included in the base
- Spanish-source employment income (salary, bonus, benefits in kind from the Spanish employer) is included and, optionally, other Spanish-source income subject to Modelo 151 entered by the user. Foreign-source income is not included because it is exempt from taxation in Spain while the regime is in force (art. 93.1 LIRPF).
- Withholding taxes
- The Spanish paying entity is required to withhold at the flat rate of 24% on the first €600,000 and at 47% on the excess (art. 93.3 LIRPF and art. 86 RIRPF). These withholdings are deducted from the gross Modelo 151 tax liability. The calculator does not model withholdings already made: it shows the gross tax liability.
- What is NOT modelled
- The calculator does not include: tax credits, withholdings already made, Spanish movable capital income taxed at the savings rate (which is taxed separately), Spanish-source capital gains and losses, complex remuneration structures (stock options, SARs, restricted shares), or possible adjustments on expiry of the regime.
Official sources
- Law 35/2006 LIRPF — art. 93 (special expatriate regime)
- Law 28/2022 Startups Law — €600,000 threshold and digital nomads
- RD 439/2007 RIRPF — art. 86 (expatriate withholdings)
- AEAT — Modelo 151 (annual expatriate return)
- AEAT — Special tax regime for displaced workers
Last reviewed: 2026-06-30
Reviewed by: Barbara Botia — 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.
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Our expatriate regime specialists manage your Modelo 151 filing, verify withholdings and optimise your remuneration structure throughout the six years the regime is in force.