Beckham regime tax calculator (Spain)

Income tax under the special regime for workers moved to Spain (Ley 35/2006, art. 93), plus a basic eligibility check.

Last reviewed: 2026-11-04. Not legal advice. Official body: Spanish Ministry of Foreign Affairs (exteriores.gob.es) · Ministry of Inclusion (migration).

Gross annual employment income in Spain, EUR

Basic conditions (art. 93.1) I was not tax resident in Spain in the 5 tax years before the move. I move because of an employment contract, remote work (including the teleworker visa), directorship, entrepreneurial or qualifying professional activity. My income is not obtained through a permanent establishment in Spain (outside the exceptions in the law).

The formula

24% on employment income up to 600.000 EUR.
47% on the part above 600.000 EUR.

The regime applies in the tax year of the move and the five following years. Taxpayers keep their IRPF status but are taxed under non-resident rules, and have wealth tax on a real-obligation basis (art. 93.1 and 93.2).

Source

Ley 35/2006 (IRPF), art. 93, consolidated text, last update shown by the BOE: 7 Oct 2026. Rates: art. 93.2.e.1.

What this does not do

No social security, no wealth tax, no Spanish-source savings income (taxed on a separate 19% to 30% scale in the law), no comparison with the ordinary regime, which varies by region.
No filing deadlines or procedure: these are in the regulation and ministerial order, which we have not verified here. Do not rely on this tool for timing.
Eligibility has more detail than three checkboxes. See who qualifies.