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.

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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.

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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. 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.

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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