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: 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%–28%) — see the 2026 Spanish tax brackets for all the tables.
The break-even point depends on your region and personal situation, which is exactly what the calculator 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 — regular regime vs Beckham, side by side
- Spanish income tax brackets 2026 — all the tables the calculator uses
- Self-employed in Spain 2026 — if you are considering the autónomo route instead
Last reviewed: July 2026.