Beckham Law calculator

How the Beckham Law is calculated

• 24% of your gross employment income up to €600,000, and 47% above it.
• No deductions: social security, the work-income reduction and the personal and family allowances do not apply, so it is not worth it on lower salaries or with children.
• One national rate: it is the same in every region, which makes it especially valuable in high-tax regions such as Catalonia and Valencia.
• Social security is still paid in full.
• All your employment income, including salary from abroad, is taxed in Spain; other foreign income is not.

Who qualifies

• You have not been tax resident in Spain in any of the previous five years.
• You move to Spain because of a job with a Spanish employer, a posting by your employer, remote work for a foreign company (including the digital nomad visa), becoming a company director, an innovative business recognised by ENISA, or highly qualified work for a startup or in R&D.
• You do not earn income through a permanent establishment in Spain, except entrepreneurs and highly qualified professionals.
• Your spouse and children under 25 can also opt in if they move with you.

How to apply and how long it lasts

File form 149 with the tax agency within six months of the start date on your Spanish social security registration. The regime covers the year you become tax resident and the five years after it, six years in total. The first year is the first calendar year in which you spend more than 183 days in Spain, so if you arrive in the autumn it usually starts the following year.