TOOLS
Beckham Law Calculator: Compare Your Net Salary With IRPF
Find out whether the Beckham Law or standard IRPF leaves you more take-home pay in Spain. This Beckham Law calculator is free and works in English and Spanish. Enter your gross salary, your region, and whether you have children, and it shows your net pay under each regime, the difference per month and per year, and your savings over six years. You can download the full comparison as a PDF. It's designed for employees moving to Spain for work.
Los descendientes aumentan el mínimo familiar exento en el IRPF General.
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How the Beckham Law Compares With IRPF and When It Pays Off
This Beckham Law calculator answers the question that matters most when you move to Spain for work: which regime leaves you more money each month? Under the Beckham Law, your salary is taxed at a flat 24% up to €600,000. Under standard Personal Income Tax (IRPF), you pay progressive rates that combine a national and a regional scale, with allowances for you and your children.
Neither option wins for everyone. With a moderate salary and children, standard IRPF usually comes out ahead. With a high salary or significant income abroad, the Beckham Law can save you thousands of euros a year. Below, you’ll see who can apply, what the tool calculates, what changes in your taxes, and the mistakes that cost people the most.
At a Glance
- What it is: a special regime that lets people who move to Spain for work pay tax under non-resident rules in the year they become tax residents and the following five.
- Tax rate: 24% on employment income up to €600,000 and 47% above that, with no personal or family allowances.
- Deadline: you opt in with Modelo 149 within six months of your Social Security registration. Once that window closes, you can’t apply.
- The Beckham Law calculator compares your net salary under both regimes and gives you a PDF report. Then our team reviews your case.
What Is the Beckham Law in Spain (And What It Isn’t)
The Beckham Law is the popular name for Spain’s special tax regime for workers who move to the country, set out in Article 93 of Law 35/2006 on Personal Income Tax. You live in Spain and you’re a tax resident here, but you’re taxed under non-resident rules: a flat rate on your income from work and, in general, no Spanish tax on your other income from abroad.
The name comes from David Beckham, one of the first well-known people to benefit from it when he signed for Real Madrid; ironically, professional athletes can no longer use it. It isn’t a visa or a residence permit, and it doesn’t change your immigration status. It isn’t automatic either: you have to opt in. And it only makes sense if you’ll actually become a tax resident in Spain. If you’re not sure yet, check it first with our Spain tax calculator.
Beckham Law Requirements: Who Can Apply
You can opt in if you meet all of these conditions. Missing just one rules you out.
|
Requirement |
How It Works |
|---|---|
|
You become a tax resident in Spain |
Your move makes you a Spanish tax resident, usually because you spend more than 183 days a year here. |
|
Five years without Spanish tax residency |
You weren’t a tax resident in Spain in any of the five years before the year you move. |
|
A qualifying reason for the move |
An employment contract with a Spanish or foreign employer (remote work included), a director position in a company, an innovative business, or highly qualified work for startups. |
|
No income through a permanent establishment |
You don’t earn income through a fixed business base in Spain, except in the cases the law allows for entrepreneurs. |
|
You opt in on time |
You file Modelo 149 within six months of the start date shown on your Social Security registration. |
Watch out for an outdated figure: many websites still say you need ten years outside Spain. That was the rule until 2022. Since 2023, it’s five years.
Here’s an example: a software engineer from Austin signs with a company in Barcelona and is registered with Social Security on March 2. He has until September 2 to file Modelo 149. If he files a week late, he’ll be taxed under standard IRPF, with no second chance for that move. We cover the process in more depth in our guide to the Beckham Law in Spain.
Does the Beckham Law Cover Your Family?
Yes, since 2023. Your spouse and your children under 25 (or of any age if they have a disability) can opt in too. They need to move with you or join you before the end of your first year under the regime, and they must also meet the five-year rule. One condition: their combined taxable income must be lower than yours each year. If you’re the only one earning, that’s usually not a problem.
Can Self-Employed Workers Apply?
Only in specific cases. A standard freelancer (autónomo) doesn’t qualify. Since 2023, the regime also covers two profiles. The first is entrepreneurs whose business qualifies as innovative under Spain’s Entrepreneurs Law. The second is highly qualified professionals who work for startups or in training, research, development, or innovation, as long as that work brings in more than 40% of their income from employment and business activities.
How the ILLAY Legal Beckham Law Calculator Works
It asks for your details on a single screen and gives you a side-by-side comparison with a clear verdict.
- Fill in your contact details: full name, email, phone, and address. If you don’t live in Spain yet, check “Not residing in Spain yet?” and enter your current country and city.
- Enter your salary and region: your gross annual salary (type it or use the slider), your autonomous community, and whether you’re paid in 12 or 14 payments a year.
- Add your children: whether you have dependent children, how many, and how many are under three.
- Review your results: which regime leaves you more net pay, the difference per month and per year, a tax and Social Security breakdown, and a PDF report with a six-year projection.
It’s an estimate based on your gross salary and your region’s tax scales, and our team then reviews it with you. It doesn’t include investment, rental, or foreign income, which usually tips the balance further toward the Beckham Law. One tip that saves surprises: enter the gross annual figure from your contract, including fixed bonuses, not the net amount you’ve been quoted.
Steps at a Glance
- Fill in your contact details.
- Enter your gross salary, region, and number of payments.
- Add your dependent children, if you have any.
- Calculate and download your PDF report.
Beckham Law vs Standard IRPF: What Changes in Your Taxes
Social Security stays the same under both regimes. What changes is how much income tax you pay and on which income.
|
What Changes |
Beckham Law |
Standard IRPF |
|---|---|---|
|
Employment income |
24% up to €600,000 and 47% above that |
Progressive rates, with top rates between 45% and 54% depending on the region |
|
Personal and family allowances |
None |
Yes, for you, your children, and other dependents |
|
Social Security |
Not deductible |
Reduces your taxable income |
|
Income from abroad |
Not taxed in Spain, except employment income |
Taxed in Spain, with a credit for tax paid abroad |
|
Modelo 720 (Form 720) |
Not required |
Required above €50,000 abroad in any one category |
|
Wealth Tax |
Only on assets located in Spain |
On worldwide assets above the tax-free threshold |
|
Annual return |
Modelo 151 |
Modelo 100 |
And keep this in mind: once you file Modelo 149, the Spanish Tax Agency issues a certificate that you give to your employer. From then on, payroll withholds a flat 24%. Until then, your employer applies standard IRPF withholding.
What Is the Beckham Law Tax Rate?
24% on your employment income, and on other general income earned in Spain, up to €600,000 a year, and 47% on anything above that. Dividends, interest, and capital gains from Spanish sources are taxed on the savings scale, from 19% to 30%. There’s no tax-free allowance, so the 24% applies from the first euro. That’s why standard IRPF often costs less on lower salaries: its first brackets are well below 24%.
When Is the Beckham Law Worth It?
When your effective rate under standard IRPF would be higher than 24%. According to the calculator, with no children, that happens from around €54,000 to €55,000 gross a year in Catalonia, Andalusia, or the Valencian Community. In Madrid, where regional rates are lower, that point rises to around €61,000. Each child moves that point up by roughly €3,000 to €4,000.
Here’s an example: with €85,000 gross in Madrid, 12 payments, and no children, the calculator estimates €20,400 in tax under the Beckham Law and €24,736 under IRPF. That’s €4,336 more a year, about €362 a month, and €26,016 over six years. If you also have savings or investments abroad, the gap is usually wider.
How Do You Apply for the Beckham Law?
You file Modelo 149 online with the Spanish Tax Agency within six months of the start date on your Social Security registration. Before that, you upload the documents that prove your move, such as your employment contract or a letter from your employer. Then, every year, you file Modelo 151 instead of the standard return. We handle the whole process through our Beckham Law service.
Costly Mistakes With the Beckham Law
Most come from the deadline or from looking only at the tax rate.
- Missing the six-month deadline: it runs from your Social Security start date, not from the day you land, and it can’t be extended.
- Assuming 24% always wins: with a salary below roughly €55,000 or several children, standard IRPF can leave you more net pay.
- Comparing only your salary: savings, investments, or property abroad aren’t taxed in Spain under the Beckham Law, so your real saving may be higher than the calculator shows.
- Not planning for year seven: when the regime ends, IRPF applies to your worldwide income, and so does Modelo 720 if you have more than €50,000 abroad in any one category.
The choice between the Beckham Law and IRPF sets your taxes for up to six years, and a mistake in the first six months can’t be fixed later. In practical terms: run the numbers before you sign your contract or, at the latest, in your first weeks in Spain.
At ILLAY Legal, we check whether you qualify, compare both regimes with your real figures, and file Modelo 149 and your yearly returns, 100% online and in your language. If you need an exact figure, we’ll prepare a tax simulation for your case. Tell us your salary, your start date, and who’s moving with you, and we’ll tell you which option leaves you more money.
Published in November 2026: the calculator compares the Beckham Law with standard IRPF for employees moving to Spain.
How We Put This Guide Together
Written by Darío Cerisole, a lawyer at ILLAY Legal.
Figures verified on November 2, 2026. This content is general information and doesn’t replace advice on your specific situation.
FAQ
Frequently Asked Questions About the Beckham Law Calculator
Is the Beckham Law 5 or 6 Years?
Six tax years at most: the year you become a tax resident in Spain and the following five. The five refers to something else: you can’t have been a Spanish tax resident in the five years before your move.
Is There a Minimum Salary for the Beckham Law?
No. The law doesn’t set a minimum salary. What matters is whether it pays off for you, and that depends on your salary, your region, and your children. Run your numbers in the calculator before you file Modelo 149.
Does the Beckham Law Apply to Spanish Citizens?
Yes. Nationality doesn’t matter. A Spaniard who hasn’t been a Spanish tax resident in the previous five years and moves back for work can opt in, as long as they meet the other requirements. Spain’s Directorate General for Taxation (DGT) has confirmed this in binding rulings, including for Spaniards who work remotely for a foreign company.
Can I Apply for the Beckham Law After 6 Months?
No. The deadline can’t be extended, and if you miss it, you’ll pay standard IRPF for that move. It runs from the start date on your Social Security registration, so if your employer registered you before you arrived, your six months may have started earlier than you think.
Can You Opt Out of the Beckham Law?
Yes. You file Modelo 149 in November or December, and the opt-out takes effect on January 1 of the following year. It’s final: you can’t opt back in later. It can make sense if your salary drops or your family grows and IRPF starts to cost you less.
Does the Beckham Law Apply in the Basque Country?
No. The Basque Country and Navarre have their own income tax laws, and each has its own regime for workers who move there, with different rules and rates. If you’ll live in either region, the calculator’s Beckham Law figures won’t apply as they are, so ask us for a review under that region’s rules.