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Spain Expat Tax Calculator

Compare Beckham Law (24% flat) against standard IRPF for your Spanish move. Includes 2023 digital nomad extension.

Cálculo nacional. Resultado pode variar até ±15% conforme comunidade autónoma. Beckham Law applies nationally (same rate everywhere), but standard IRPF changes by CCAA.

Your details

€
Take-home€32,643per year
Monthly take-home€2,720
Bi-weekly€1,255
Effective tax rate27.0%
Marginal rate43.0%

Annual breakdown

  • Gross income
    €45,000
  • IRPF (tramos estatales)(21.1%)
    -€9,500
  • Seguridad Social (6.35%)(6.3%)
    -€2,858
  • Take-home pay(72.5%)
    €32,643

Cálculo nacional. Resultado pode variar até ±15% conforme comunidade autónoma (Madrid menor, Cataluña maior). Read full disclaimer.

Beckham vs standard IRPF — crossover point

At €60,000 gross, standard IRPF is ~28% effective after mínimo personal; Beckham is 24% flat — saving ~€2,400/year. At €100,000 gross, standard effective hits ~35%; Beckham stays at 24% — saving ~€11,000/year. The gap widens rapidly with income. For digital nomads earning foreign salary, Beckham is almost always optimal because foreign income is entirely tax-free in Spain.

Beckham Law application checklist

  1. Obtain NIE (Número de Identidad de Extranjero) at police station.
  2. Register with Seguridad Social (employer typically handles this within week 1).
  3. Submit Modelo 149 to AEAT within 6 months of SS registration.
  4. Receive approval letter (usually 2–3 months).
  5. File Modelo 151 annually (April–June) for IRPF under special regime.
  6. Keep proof of non-residency for past 5 years (previous country tax certificate).

Primary sources: Agencia Tributaria — Ley 35/2006 artículo 93 (régimen de impatriados). Combine with our Spain salary calculator for standard IRPF scenarios.

Spain expat tax FAQ (Beckham Law)

Who qualifies for Beckham Law in 2026?
Qualifying criteria: (1) Not tax-resident in Spain during the 5 years prior to your move. (2) Relocation must be due to an employment contract with a Spanish employer, OR you become a director of a Spanish entity (owning <25%), OR you are a highly-qualified professional in innovation/tech/R&D, OR digital nomad working remotely for a foreign employer (new 2023 extension). (3) You must apply within 6 months of Spanish Social Security registration.
What income is taxed under Beckham?
Only Spanish-source income is taxed at 24% flat (up to €600K; 47% above). Foreign-source employment, rental, dividends, interest, and capital gains remain tax-free in Spain for 6 years — a major advantage over the progressive IRPF which taxes worldwide income. One exception: foreign dividends from a Spanish-owned entity are taxable.
How do I apply for Beckham Law?
File Modelo 149 with Agencia Tributaria within 6 months of starting Spanish Social Security (or employment). Requires: employment contract, copy of passport, NIE, proof of prior non-residency (certificate from previous country's tax authority). Once approved, submit Modelo 151 annually for your IRPF return under the special regime.
How long does Beckham last?
Up to 6 tax years total: the year of arrival + 5 subsequent years. Applies until the end of year 6 regardless of income level. After expiry, you revert to standard IRPF (progressive + worldwide income).
What about digital nomads?
Since 2023, remote workers for foreign employers can qualify for Beckham if: (1) non-resident in Spain past 5 years, (2) work relationship is fully remote via digital means, (3) hold a digital nomad visa OR EU citizen with proof of employment. This is a game-changer — your foreign salary is taxed at 24% in Spain only (no worldwide taxation), often lower than your home country's rate.
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