ExpatExplained Spain

Expat Explained · estimate printed · · not tax or legal advice

Moving to Spain · 2026 figures

Beckham law calculator

Moving to Spain for work? The special regime taxes your salary at a flat 24% instead of the normal progressive rates. See whether it pays off for you, and how much over 6 years.

Quick eligibility check
Your first tax year only includes the months you work here. Arriving after June? You may not be tax-resident in Spain that first year (the 183-day rule), which changes when the regime starts: check with an adviser.
Only matters for the normal regime: the special regime is the same everywhere.
Children
Children lower your tax under the normal regime only.
The Beckham law would save you
€28,927

That's €4,821 a year on a €90,000 salary in Madrid.

Normal IRPF €59,541
Beckham law €64,362
Yearly saving at every salary Above the line, the Beckham law wins. Click or tap the chart to try a salary.

What to do next

  1. Apply within six months

    Opt in by filing Modelo 149 online, within six months of the start date on your Spanish social security registration.

    Modelo 149 at the Agencia Tributaria

  2. Upload your documents first

    The Agencia Tributaria asks for supporting documents (for example your employer’s letter) to be submitted before the form itself. Family members file separately.

  3. Ask about income outside Spain

    Rent from a UK property, savings and investments are treated differently under the regime. A gestor or tax adviser can model your whole picture.

  4. See the normal regime too

    Compare with your take-home under normal income tax, region by region.

    Salary calculator →

How the special regime works

If you become tax-resident in Spain because you move here for work, you can choose to be taxed like a non-resident for 6 tax years: the tax year you move and the five following tax years. Your salary is taxed at 24% up to €600,000 and 47% above that, on the gross amount, with no allowances or reductions. Social security is unchanged.

Under the normal regime, tax is progressive, half state and half regional, but you get a tax-free personal allowance and other reductions. That's why the normal regime is cheaper on lower salaries, and the special regime wins as salaries rise.

Who can apply

  • You weren't tax-resident in Spain in the 5 tax years before you move.
  • You move because of: a job with a Spanish employer, a posting ordered by your employer, or working remotely (including on the international teleworking visa).
  • You move because of: becoming a director of a company (with limits for asset-holding companies).
  • You move because of: starting an entrepreneurial activity approved under Ley 14/2013.
  • You move because of: working as a highly qualified professional for start-ups, or in training or R&D, for over 40% of your income.

Opt in by notifying the Agencia Tributaria within six months of the start date on your Spanish social security registration. Ask a gestor or tax adviser before relying on it: the conditions are detailed.

What isn't included?

Only salary is modelled. Under the special regime, investment income and gains are taxed separately, and income from outside Spain is generally not taxed in Spain at all. That can matter as much as the salary itself.

Sources

Last checked 16 October 2026. This is an estimate, not advice.

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