
## What the contributory unemployment benefit is

The "paro" is the **contributory unemployment benefit** paid by the SEPE when you lose your job involuntarily and have contributed enough. It isn't a fixed allowance: it depends on **how much you've contributed** (how much you'll receive) and on **how long you've contributed** (for how many months you'll receive it).

You can work out your case in seconds with the [**unemployment benefit calculator**](/spanish-unemployment-benefit-calculator!new), but here's a step-by-step of where the numbers come from.

## Requirement: at least 360 days contributed

To be entitled to the contributory benefit you need to have contributed a **minimum of 360 days** for unemployment over the **last 6 years**, plus be in a legal situation of unemployment (dismissal, end of contract, collective layoff...). Voluntarily quitting doesn't entitle you to the benefit.

With fewer than 360 days contributed you don't get the contributory benefit, but you might qualify for a means-tested **subsidy** from the SEPE.

## The regulatory base

The benefit amount is calculated on the **regulatory base**: the average of your **unemployment contribution bases over the last 180 days** worked. As those bases roughly match your gross salary (with extra payments prorated), a good estimate is:

> Monthly regulatory base ≈ gross annual salary ÷ 12

The regulatory base is **capped by the maximum contribution base** (€5,101.20/month in 2026), so no matter how high your salary is, the benefit won't grow beyond that limit.

## How much you get: 70% and 60%

Two percentages are applied to the regulatory base:

- **First 180 days (6 months): 70%** of the regulatory base.
- **From day 181 onwards: 60%.**

This 60% from day 181 was set by Law 31/2022 (the 2023 State Budget, art. 270.2 of the General Social Security Law), in force since 1 January 2023; it used to be 50%.

## The IPREM caps by dependent children

The amount can't be just anything: it has a **minimum and a maximum** that depend on the **IPREM** (€600/month in 2026, frozen since 2023) increased by one sixth (€700/month) and on the **number of dependent children**:

| Dependent children | Minimum | Maximum |
|---|---:|---:|
| No children | €560 (80%) | €1,225 (175%) |
| 1 child | €749 (107%) | €1,400 (200%) |
| 2 or more children | €749 (107%) | €1,575 (225%) |

That's why, with a mid-to-high salary and no children, many people receive the **€1,225/month** cap even if 70% of their regulatory base would be higher.

If you worked **part-time**, both caps are reduced in proportion to your average working hours over the last 180 days (art. 270.3 of the General Social Security Law): with a half-time job, for example, the minimum without children is €280 and the maximum €612.50.

## How long you get it: the duration

The duration depends on the **days contributed** over the last 6 years, according to this scale:

| Days contributed | Benefit duration |
|---|---|
| 360 – 539 | 120 days (4 months) |
| 540 – 719 | 180 days (6 months) |
| 720 – 899 | 240 days (8 months) |
| 900 – 1,079 | 300 days (10 months) |
| 1,080 – 1,259 | 360 days (12 months) |
| 1,260 – 1,439 | 420 days (14 months) |
| 1,440 – 1,619 | 480 days (16 months) |
| 1,620 – 1,799 | 540 days (18 months) |
| 1,800 – 1,979 | 600 days (20 months) |
| 1,980 – 2,159 | 660 days (22 months) |
| 2,160 or more | 720 days (24 months) |

The maximum is **720 days, i.e. 24 months** of benefit, reached with 6 years contributed.

## And net? The Social Security contribution

While you receive the benefit you keep contributing: the SEPE **deducts the worker's share from your benefit**, **4.85% of the regulatory base** in 2026 (4.70% common contingencies + 0.15% intergenerational equity mechanism), never below the minimum contribution base. SEPE also **withholds income tax** based on your expected annual income and personal situation; at these amounts it's usually low or zero.

So the net you receive each month is, roughly, the gross amount minus that 4.85% of the regulatory base (and any income tax withheld).

## A full example

Imagine a worker with a **gross salary of €30,000/year**, **no children** and **6 years contributed**:

- Regulatory base ≈ 30,000 ÷ 12 = **€2,500/month**.
- 70% = €1,750, but it's **capped at €1,225/month** (maximum with no children) for the first 6 months.
- 60% = €1,500, also capped at **€1,225/month** from month 7.
- Social Security: 4.85% of 2,500 = **€121.25/month**, so the net is around **€1,104/month**.
- Duration: **720 days (24 months)**.

## Calculate your benefit

Every situation is different (salary, children, days contributed), so the fastest way is to try your own case:

👉 [**Calculate my unemployment benefit**](/spanish-unemployment-benefit-calculator!new)

And if you've just lost your job, remember that before the benefit you're entitled to [**severance pay**](/severance-pay-calculator!new): calculate that too to know how much of a cushion you have.


Unemployment benefit in Spain 2026 (paro): from €1,225 to €1,575 max


## What the Beckham Law is

The Beckham Law (officially the _special regime for inpatriate workers_) lets people who move to Spain for work pay income tax **as if they were non-residents**: a **flat 24% on employment income up to €600,000 per year** (47% on anything above), instead of the progressive scale that reaches 45%–50% depending on the region. It applies for the **year of arrival plus the following five tax years** — six years in total.

You can see exactly what your net salary would look like under the regime with our [**Spanish net salary calculator**](/en/spanish-net-salary-calculator!new): select **"Beckham Law"** in the region dropdown and compare it against your actual region.

## Who qualifies in 2026

- You have **not been a Spanish tax resident in the 5 years** before the move.
- You move to Spain because of an **employment contract** (Spanish employer, or posted to Spain by a foreign one), as a **remote employee with the digital nomad visa** working for a non-Spanish company, or as a qualifying **entrepreneur / highly qualified professional** under the Startup Law.
- You apply on time: **Modelo 149 within 6 months** of registering with Spanish social security. Miss the deadline and the regime is lost — there is no second chance.

## When it pays off — and when it doesn't

24% flat sounds unbeatable, but it is a flat rate from the very first euro, with **no personal allowances and no joint-taxation options**. Meanwhile the regular scale starts at 19% and only reaches 24% around €20,000 of taxable base.

- **High salaries (roughly €60,000 and up): the regime wins clearly.** At €100,000 in most regions you save five figures over the six years.
- **Salaries under roughly €35,000–€40,000: run the numbers first.** The regular regime's allowances and lower opening brackets can leave you paying *less* than 24%, especially with family allowances.
- Savings income (interest, dividends, capital gains) from Spanish sources is taxed at the normal savings scale (19%–30%) — see the [2026 Spanish tax brackets](/en/blog/spanish-income-tax-brackets-2026) for all the tables.

The break-even point depends on your region and personal situation, which is exactly what the [calculator](/en/spanish-net-salary-calculator!new) shows side by side.

## Things expats often miss

- The six years run on **tax years**, not full calendar years from arrival: arriving in November still burns the whole first year.
- Under the regime you are taxed **only on Spanish-source income** for most income types, but employment income is taxed in Spain wherever it comes from.
- You keep filing as a **non-resident for wealth-tax purposes only on Spanish assets**, which matters if you keep property abroad.
- US citizens: the regime does not remove your US filing obligations, and the interaction with the foreign tax credit deserves professional advice.

## Related tools

- [Spanish net salary calculator](/en/spanish-net-salary-calculator!new) — regular regime vs Beckham, side by side
- [Spanish income tax brackets 2026](/en/blog/spanish-income-tax-brackets-2026) — all the tables the calculator uses
- [Self-employed in Spain 2026](/en/blog/self-employed-social-security-spain-2026) — if you are considering the autónomo route instead

_Last reviewed: July 2026._


Beckham Law in Spain 2026: the 24% flat tax explained (with calculator)


## How the Spanish self-employed quota works in 2026

Since 2023, Spanish freelancers (_autónomos_) contribute to social security based on their **real net income**: revenue minus deductible expenses (minus an extra 7% generic allowance, 3% for company directors). Your monthly net income places you in one of **15 brackets**, and within your bracket you freely choose a contribution base between the minimum and the maximum. The monthly quota is **31.5%** of the chosen base (28.30% common contingencies, 1.30% occupational accidents and illness, 0.90% cese de actividad, 0.10% vocational training and 0.90% MEI), per Orden PJC/297/2026.

You can check your exact case in seconds with the [**self-employed quota calculator**](/en/self-employed-social-security-calculator!new).

## 2026 brackets and quotas table

| Bracket | Net income/month | Contribution base (min–max) | Monthly quota (min–max) |
|---:|---:|---:|---:|
| 1 | Up to €670 | €653.59 – €718.94 | **€205.88 – €226.47** |
| 2 | €670 – €900 | €718.95 – €900 | **€226.47 – €283.50** |
| 3 | €900 – €1,166.70 | €849.67 – €1,166.70 | **€267.65 – €367.51** |
| 4 | €1,166.70 – €1,300 | €950.98 – €1,300 | **€299.56 – €409.50** |
| 5 | €1,300 – €1,500 | €960.78 – €1,500 | **€302.65 – €472.50** |
| 6 | €1,500 – €1,700 | €960.78 – €1,700 | **€302.65 – €535.50** |
| 7 | €1,700 – €1,850 | €1,143.79 – €1,850 | **€360.29 – €582.75** |
| 8 | €1,850 – €2,030 | €1,209.15 – €2,030 | **€380.88 – €639.45** |
| 9 | €2,030 – €2,330 | €1,274.51 – €2,330 | **€401.47 – €733.95** |
| 10 | €2,330 – €2,760 | €1,356.21 – €2,760 | **€427.21 – €869.40** |
| 11 | €2,760 – €3,190 | €1,437.91 – €3,190 | **€452.94 – €1,004.85** |
| 12 | €3,190 – €3,620 | €1,519.61 – €3,620 | **€478.68 – €1,140.30** |
| 13 | €3,620 – €4,050 | €1,601.31 – €4,050 | **€504.41 – €1,275.75** |
| 14 | €4,050 – €6,000 | €1,732.03 – €5,101.20 | **€545.59 – €1,606.88** |
| 15 | €6,000 or more | €1,928.10 – €5,101.20 | **€607.35 – €1,606.88** |

The usual minimum quota works out at **~€205.88/month** for low incomes, and the maximum possible in the system is **~€1,607/month**.

## Flat rate for new freelancers (tarifa plana)

If you register as self-employed for the first time (or have not been registered in the last 2 years), you can apply for the **reduced quota (tarifa plana) for your first 12 months**, whatever your income, extendable for another 12 months if your net income stays below the Spanish minimum wage (art. 38 ter, Ley 20/2007). It was €80/month from 2023 to 2025; from 2026 the amount is set by each year's budget law, so check the current figure with the Seguridad Social.

## The quota is provisional: the yearly adjustment

What you pay each month is an advance. The following year, the tax agency cross-checks your real income with social security:

- If you contributed **below** your real bracket, you will be billed the difference.
- If you contributed **above** it, the excess is refunded.

You can change your contribution base every two months, so adjust it during the year if your income changes.

## Related tools

- [Self-employed quota calculator](/en/self-employed-social-security-calculator!new) — your bracket and 2026 quota instantly
- [Spanish net salary calculator](/en/spanish-net-salary-calculator!new) — if you are comparing employment vs freelancing
- [Spanish income tax brackets 2026](/en/blog/spanish-income-tax-brackets-2026) — the income tax you will pay on top

_Last reviewed: October 2026. The table is generated automatically from the same data the calculator uses._


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