Calculate your net salary under the Special Impatriate Regime and compare it with your region's regular income tax.
Example: 80,000 EUR gross per year
The regular-tax comparison covers Spain’s common regime. Navarra and the Basque historical territories use separate foral rules.
Indicative minimum salary
With this setup, Beckham Law does not show an advantage between 10.000 € and 300.000 € gross/year in Ceuta.
Special Regime
A special tax regime that allows eligible workers moving to Spain to be taxed under non-resident rules for up to 6 years, applying a fixed rate on employment income earned in Spain.
Duration
6 years
Year of arrival + next 5 years
Standard rate
24%
Fixed up to 600,000€
Upper bracket
47%
From 600,000€
Step by step
Take your gross annual salary (employment income in Spain).
Apply the flat 24% rate to the first €600,000.
If you earn more than €600,000, apply 47% to the excess and add both amounts.
Subtract the resulting tax from your gross salary: that is your net salary after income tax under the Beckham Law.
| Gross annual salary | Beckham tax | Net after income tax | Monthly net (12 payments) |
|---|---|---|---|
| €80,000 | €19,200 | €60,800 | €5,067 |
| €150,000 | €36,000 | €114,000 | €9,500 |
| €700,000 | €191,000 | €509,000 | €42,417 |
These examples cover only the special-regime income tax, without Social Security contributions. The calculator also adds an estimate of the VAT linked to your spending and compares the result with regular income tax in your region.
Eligibility
You must not have been a Spanish tax resident in the previous 5 years.
The move must result from eligible employment or international remote work, a director role, a qualifying entrepreneurial activity, or eligible highly qualified professional work.
Professional athletes covered by the special employment relationship cannot use the regime.
Income generally cannot be obtained through a Spanish permanent establishment, subject to the statutory exceptions for qualifying entrepreneurs and highly qualified professionals.
Since 2023, the regime has been expanded to additional profiles:
People launching innovative business activities of special interest for Spain.
Professionals working for startups or in training, R&D, or management activities.
Employees working remotely using digital tools for foreign companies.
Directors can qualify regardless of ownership, except in a passive asset-holding entity when their participation creates related-party status.
Process
Deadline
Within 6 months from Social Security registration or activity start date
Form
Modelo 149
Annual return
Modelo 151 (declaración anual específica)
Apply the flat 24% rate to your gross employment income up to €600,000 (47% on any excess) and subtract the resulting tax. For example, on a €80,000 gross salary the tax is €19,200, leaving €60,800 net after income tax — about €5,067 per month. The calculator also adds an estimate of the VAT linked to your spending.
Savings depend on salary, region, and deductions. There is no legal minimum salary to apply, but many cases become more favorable from mid-to-higher income bands. Always compare both regimes with your real data.
You pay a fixed 24% rate on employment income up to €600,000 and 47% on income above that threshold. You still pay VAT on consumption. Foreign-source income is generally outside the scope of this regime, with specific exceptions.
Usually no. Under the special impatriate regime you are taxed under non-resident rules, so most personal and family deductions from regular income tax are not available.
It applies during the year you move to Spain plus the following five tax years (6 years total), provided eligibility requirements are met.
The regime was broadened to include additional profiles such as certain entrepreneurs, highly qualified professionals, some digital nomads, and company directors under specific conditions.