How the Beckham Law saves you money
The Beckham Law gives several benefits that stack:
- 24% flat rate on Spanish employment income up to β¬600,000 β versus progressive rates climbing to ~47%. The benefit kicks in once your income passes the point where the average IRPF rate exceeds 24%.
- Foreign income exempt β taxed as a non-resident, so foreign dividends, interest, capital gains and rental fall outside Spanish tax.
- No foreign wealth tax, no Modelo 720 β overseas assets aren't subject to Spanish wealth tax or the onerous overseas-asset declaration.
The calculator above shows your effective Beckham rate versus normal Spanish tax, and your annual saving β including the 47% band above β¬600,000.
Who qualifies β and the 6-month deadline
To qualify for the Beckham Law you need:
- 5 years prior non-residence β not a Spanish tax resident in the previous 5 tax years.
- A qualifying work move β employment, posting to Spain, company director, or (since the 2022 Startup Law) highly-qualified professional, entrepreneur, innovator, or some digital-nomad-visa holders.
- 85% of work in Spain β the bulk of your activity performed inside Spain.
The deadline trap: you must apply within 6 months of registering with Spanish social security (Modelo 149). Spain's Supreme Court has upheld a strict reading β miss the window and you cannot recover the regime retroactively. This is the single most common way people lose the benefit.
Spain vs Italy vs Portugal β which regime?
The three headline EU expat tax regimes suit different profiles:
- Spain Beckham β 24% flat (β€β¬600k). Best for high-earning employees relocating on a job, especially with foreign passive income and overseas assets (no wealth tax, no Modelo 720). 6 years.
- Portugal IFICI β 20% proportional. For qualifying science/tech/health professionals; slightly lower headline rate but stricter activity rules and no β¬600k cap concept. 10 years.
- Italy β β¬300k fixed lump sum. Only for the ultra-wealthy (worth it above ~β¬700k income). A fixed cap, not a rate. 15 years.
Rule of thumb: relocating employee with a big salary and foreign assets β Spain; qualifying tech/science professional β Portugal; ultra-wealthy with huge passive income β Italy. Compare with our Italy and Portugal IFICI calculators.
Frequently asked questions
Q. Who is eligible for the Beckham Law?
People not Spanish tax-resident in the prior 5 years who move to Spain through a qualifying work pathway (employee, director, posted worker, or since 2022 also highly-qualified professionals, entrepreneurs and some digital nomads) and do 85%+ of their work in Spain. You must apply within 6 months.
Q. Can my family join the regime?
Yes. Each family member (spouse, children, dependants) can opt in for an extra β¬50,000/year (2026 entrants; β¬25,000 for earlier ones), covering their own foreign income under the same flat regime. This calculator adds it to your total.
Q. How long does the Beckham Law last?
The year you arrive plus the following 5 β six years total. After that you revert to Spain's standard progressive IRPF on worldwide income. Plan the "year-seven cliff" in advance, especially for stock options vesting later.
Q. Is my foreign income really tax-free in Spain?
Under Beckham you're taxed as a non-resident, so foreign dividends, interest, capital gains and rental are generally outside Spanish tax. The main trap: employment income is taxed worldwide-to-Spain in some readings, and US citizens still owe US tax. Confirm your specific income mix with an adviser.
Sources: Spain Special Regime for Inbound Workers (Beckham Law, Art. 93 LIRPF; Royal Decree 687/2005; 2022 Startup Law expansion); β¬600,000 threshold and 24%/47% rates confirmed for 2026. Normal tax shown is a simplified national IRPF estimate excluding regional (autonomous community) variations and deductions. This is an independent informational tool, not tax, legal or immigration advice. Verify all figures and eligibility with a licensed Spanish tax adviser before relocating.
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