Beckham Law Calculator
Spain's Beckham Law (Article 93 LIRPF) lets qualifying expats pay a flat 24% tax on employment income up to €600,000, instead of the regular progressive rates that reach 47%. Enter your salary below to see your exact savings.
Annual net income
€57,747
You save €4,360 / year vs regular tax
Annual net income
€53,387
This calculator provides estimates only and does not constitute tax advice. Rates are based on 2025–2026 Spanish tax law. Social Security figures use the general regime contribution bases. Consult a qualified tax advisor (gestor) for your specific situation.
Frequently asked questions
Who qualifies for Beckham Law?
You qualify if you become a Spanish tax resident for the first time (or haven't been resident in the previous 5 years), and you move to Spain due to an employment contract with a Spanish company, a remote work arrangement with a foreign company, or as a director of a Spanish company. You must apply within 6 months of registering with Social Security.
How long does Beckham Law last?
The regime applies for the year you become resident plus the following 5 tax years, so 6 years total. After that, you move to the regular progressive IRPF system.
How do I apply?
You apply using Modelo 149 with the Spanish Tax Agency (AEAT) within 6 months of your Social Security registration date. Most people use a gestor (Spanish tax advisor) to handle this. Once approved, you file your annual tax return using Modelo 151 instead of the standard Modelo 100.
Can freelancers (autónomos) use Beckham Law?
Since 2023, yes, but only under specific conditions tied to the Startup Law. Freelancers (autónomos) can qualify if they hold a Spanish Digital Nomad Visa, or if their activity is certified as innovative/entrepreneurial by ENISA (Spain's national innovation agency). Simply working for foreign clients as a traditional autónomo does not qualify. If you're unsure, consult a gestor before applying.
Does Beckham Law apply to dividends and investment income?
No. Beckham Law only covers employment income (rendimientos del trabajo) and, since 2023, certain business income. Investment income, dividends, capital gains, and rental income are taxed separately under the savings tax scale (19%–30%), the same as for regular residents. The flat 24% rate does not apply to these.