Last updated · English · free calculator
Spain taxes residents on progressive scales that reach 47% in some regions. The special regime under Article 93 of the Spanish income tax law (LIRPF) — universally called the Beckham Law after the footballer who first used it — replaces that progressive schedule with a flat 24% on Spanish employment income for people who move to Spain in good conditions. For mid-to-high salaries it is usually the best deal on the table.
Who qualifies
- You have not been a Spanish tax resident in the previous five years.
- The move is for work: an employment contract with a Spanish employer, or directorship conditions for startup founders, or you acquire remote-work visa / entrepreneur status.
- You file the election (modelo 149) within six months of registering with Spanish social security — miss this window and the regime is gone.
- The regime then applies in the arrival year and the five following years.
What the 24% actually does to an €80,000 salary
| Scenario (€80,000, Madrid) | Income tax + social contributions | Net take-home | Effective rate |
|---|---|---|---|
| Standard progressive schedule | €23,281 | €56,719 | 29.1% |
| Beckham regime (24% flat) | €19,200 | €60,800 | 24.0% |
That is roughly €4,100 a year back in your pocket at €80,000 — and the gap widens as the salary rises, because the flat 24% competes against brackets that climb past 37% state-plus-regional in Madrid well below €100,000. Regional variation matters too: the same gross income computes differently in Catalonia or Andalusia under the standard schedule, which is why the engine takes the region as an input.
The traps people miss
- The regime taxes Spanish-source employment income at the flat rate — foreign-source income generally escapes Spanish tax, which is a feature for internationally mobile people and a trap for anyone with local investment income.
- Wealth tax still applies to your worldwide assets (regional exceptions exist).
- The six-month model 149 deadline is absolute. There is no retroactive rescue.
- Freelance (autónomo) activity is not covered by the 24% employment-income treatment.
Why these numbers say 2025
Taxmora’s Spain engine is calibrated to the 2025 parameters (state scale plus regional scales, cited to the AEAT Manual Práctico and the regional fiscal laws). Spain’s 2026 parameters were still pending final publication when this rule set was last verified, so the engine refuses to invent them — it computes 2025 exactly rather than 2026 approximately. When the official 2026 parameters land, the citation date moves and the calculator gains 2026.
Frequently asked questions
- Is the Beckham Law only for footballers?
- No — that is folklore. It is a general regime for qualifying inbound employees and certain founders/directors. The nickname stuck; the statute is Article 93 LIRPF.
- Can I use it if I work remotely from Spain for a foreign employer?
- The regime was extended to some remote-work visa holders and startup directors under conditions. The critical questions are Spanish social-security registration and the application deadline — check both before you assume.
- What happens after the six years?
- You fall back onto the ordinary progressive schedule as a fully resident taxpayer, including worldwide income.
- Is 24% computed on gross or on social-security-adjusted income?
- The flat rate applies to employment income after the standard employment expense reduction; social contributions are separate. The engine models both lines — see the breakdown in the calculator.
Run the numbers yourself
One salary, five countries, ten seconds - the same engine this article describes, free and without signup.