TL;DR
The Beckham Law lets you pay just 24% income tax (IRPF) on your earnings in Spain (up to €600,000), which include all your salary even if it's paid from abroad, instead of the usual progressive rates. If you earn €100,000 and have no children, you could save around €8,000 in tax a year, depending on your region. Ideal if you're coming to work in Spain and haven't been a Spanish tax resident in the last 5 years.
How to calculate personal income tax with the Beckham Law
The Beckham Law lets you pay a flat 24% on the first €600,000. Above that, the rate is 47%, as set out by the Spanish Tax Agency.
🧮 Steps to Calculate Your Tax
It’s super easy:
✅ Just enter your annual salary in our calculator.
✅ We’ll show you exactly how much you’ll pay in tax, and your net income, monthly and yearly.
If you have no children and your salary is over about €58,000 a year, the Beckham Law will likely save you money. Below that amount? Regular IRPF may work better for you. The exact point depends on your region and your family. But if you’re earning more… you’re already late to apply!
✏️ A Simple Example
Let’s break it down:
- With the Beckham Law: earn €100,000 → pay €24,000 in tax (24%)
- Without the Beckham Law: same income → pay around €32,000 (approx. 32%), using the State scale plus a regional scale with the same rates, with no children, after deducting your Social Security contributions, €2,000 of expenses and the €5,550 personal allowance
💰 That’s a saving of about €8,000 a year, and the more you earn, the more you save.
So you live in Spain. The tax part does not stop in June.
Registering with the tax office, tax residency and the returns you already filed here. We handle all of it.
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⚙️ How the Beckham Law Works
Originally designed to attract elite talent (and yes, David Beckham was the first to benefit), this special tax regime is now available to most qualified professionals moving to Spain.
It allows you to pay:
And unlike the regular IRPF, rates don’t increase progressively with your income.
The regime applies from the year you become a Spanish tax resident and lasts for 5 more years. After that, you’ll switch to the standard tax system.
Your tax registration, form 030, from 35€
If you spend more than 183 days a year in Spain, you need it. We prepare it and file it for you.
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✅ Requirements to Apply
To qualify for the Beckham Law, you must meet these conditions:
- Haven’t been a tax resident in Spain for the last 5 years, the prior non-residence period set by the Spanish Tax Agency for art. 93 LIRPF
- Move for an employment contract, which does not have to be with a Spanish company: being assigned to Spain by your employer (with an assignment letter) or working remotely using only telematic means also qualifies. So does moving to become a company director, to run a business classed as entrepreneurial or to work as a highly qualified professional for start-ups or in training, research, development and innovation
- Move to Spain specifically for work purposes
- Submit Form 149 within 6 months, a deadline counted by the Spanish Tax Agency from the start-of-activity date shown in your Spanish Social Security registration
- Not be a professional athlete or part of excluded professions
- If you’re a company director, there is only a limit if the company is a holding company (entidad patrimonial): then you must own less than 25% of it
- There is no cap on income from work abroad: the old 15% limit was removed in 2015, but all your employment income, including pay for work done abroad, is treated as earned in Spain
- Live in the common tax territory: if your habitual residence will be in the Basque Country or Navarre, your income tax is governed by their own regional (foral) rules and this State regime does not apply
⚠️ Top-tier footballers? They’re no longer eligible. But you probably knew that.
👉🏻 Want to know more about the requirements of the Beckham Law?We break them down for you in this article.
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Frequently asked questions
What is the Beckham Law and how does it work?
The Beckham Law is a special tax regime for foreign professionals who move to Spain. It lets you pay tax only on income obtained in Spanish territory, which by law includes all your employment income even if it comes from abroad. Instead of the progressive rates of personal income tax (IRPF), you pay a flat 24% up to €600,000 and 47% on anything above that (dividends, interest and gains from selling assets are taxed at 19% to 30%). It lasts six tax years: the year you become a tax resident in Spain (the first year in which, after moving, you spend more than 183 days here) and the following five.
How much can I save with the Beckham Law?
The saving depends on your salary and can be very significant. On a €100,000 salary, the Beckham Law applies a 24% rate (€24,000). Under regular IRPF you'd pay around €32,000 (about 32%) if you have no children, with the State scale and a regional scale with the same rates, after deducting Social Security contributions, €2,000 of expenses and the personal allowance. The saving is around €8,000 a year. With no children, it usually pays off from around €58,000 of gross pay, although it depends on your region.
What requirements do I need to meet to opt for the Beckham Law?
You must meet several requirements. You can't have been a tax resident in Spain in the five tax years before the year you move. You must move for work: an employment contract that doesn't have to be with a Spanish company, an appointment as a company director, an activity classed as entrepreneurial (it needs a favourable report from ENISA, Spain's national innovation company, before you move) or work as a highly qualified professional for start-ups or in training, research, development and innovation that brings in more than 40% of your total business, professional and employment income. Apart from those last two cases, you can't carry out any self-employed activity while you're under the regime. You must file modelo 149 (Form 149) within six months of the start date of your activity shown in your Seguridad Social (Spanish Social Security) registration or in the documents that let you keep your home country's Social Security. If you're a director of an asset-holding company (entidad patrimonial), your stake must be under 25%. Professional athletes are excluded.
How do I calculate my tax under the Beckham Law?
The calculation is straightforward: apply 24% to the first €600,000 of employment income (all of which the law treats as obtained in Spain) and 47% to anything above that. There are no progressive bands as in regular IRPF, which makes your net pay easier to estimate. A specialised calculator takes your gross annual salary and returns the tax to pay, your monthly net pay and your annual net pay.
TaxDown, Beckham Law Calculation Experts
The Beckham Law offers major savings—but the paperwork? Not so fun.
Forms, deadlines, documentation… a real headache.
That’s where we come in.
At TaxDown, we handle it all:
✔️ We help individuals and employees weekly
✔️ We manage every step of the process
✔️ You focus on enjoying your savings—we handle the Tax Agency
👉 Start now at app.taxdown.es and make the most of the Beckham Law with zero stress.
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