Beckham Law Calculator Spain (2026)

• ·The Beckham Law (special impatriate regime, Art.
• ·93 LIRPF) lets new tax residents pay a flat 24% on employment income up to EUR 600,000 (47% above) instead of progressive IRPF rates reaching 47%+.
• ·It applies for the year you arrive plus the following 5 years — 6 tax years in total.

You must not have been a Spanish tax resident in the previous 5 years and must move to Spain for work — a Spanish employment contract, an intra-company transfer, a director role, or (since the 2023 Startup Law) a remote job for a foreign employer. You apply via Form 149 within 6 months of registering with Spanish Social Security.

• ·Yes.
• ·Since the 2023 Startup Law, remote workers employed by a foreign company — including Digital Nomad Visa holders — can opt in.
• ·Self-employed freelancers (autonomos) generally still don't qualify, unless their activity is certified as entrepreneurial by ENISA.

• ·Below a certain income, regular IRPF is actually cheaper — the Beckham regime allows no personal allowances or deductions, so the flat 24% starts from the first euro.
• ·Based on 2026 rates, the break-even sits around 49.000 € of employment income; below that, decline the regime.
• ·The savings then grow rapidly with income.

• ·Very favorably.
• ·All employment income is taxed at the flat rate, but other foreign-source income — dividends, interest, rental income, and capital gains from assets outside Spain — is exempt from Spanish tax.
• ·Wealth tax applies only to Spanish assets.
• ·This is a major advantage for people with investment portfolios abroad.

• ·You can renounce it (during November-December for the following year), but the decision is irreversible — you can't opt back in.
• ·You lose it if you stop meeting the conditions, e.g.
• ·becoming self-employed outside the permitted cases.
• ·After the 6 years end, you move to regular IRPF automatically.