Beckham Law Tax Calculator Spain
Estimate your tax under Modelo 151
This Beckham Law Spain tax calculator helps expats estimate income tax, net salary after tax and Spanish-source investment income taxation under the special expat regime.
Enter your annual gross employment income below to calculate your estimated tax and net income in Spain.
Flat tax rate on employment income up to €600,000 under the Beckham Law regime.
Tax rate on employment income above €600,000.
Modelo 151 is the annual tax return used under the special expat regime.
Calculate your Beckham Law tax
Use this calculator to get a quick estimate of your Spanish tax position under the Beckham Law regime, including employment income, Spanish rental income, dividends and capital gains.
Need a Beckham Law tax comparison?
If you need a precise calculation or want to compare the Beckham Law regime with standard Spanish income tax, we can prepare a personalised Spanish tax simulation tailored to your situation.
Request a personalised Beckham Law estimateWhen should you use this Beckham Law tax calculator?
This calculator is useful if you are moving to Spain for work, already approved under the Beckham regime, or comparing whether the regime is beneficial compared to standard Spanish income tax.
You are moving to Spain for employment
You are already approved under the Beckham regime
You want to estimate tax before filing Modelo 151
You are comparing Beckham Law with standard Spanish IRPF
How the Beckham Law tax calculator works
This calculator estimates your income tax in Spain under the Beckham Law regime, also known as the Special Expat Tax Regime. It then calculates your estimated total tax liability and net income after tax.
What is included
This calculator provides a realistic overview of your expected tax position under the Beckham Law regime.
Worldwide employment income taxed under the Beckham Law regime
Spanish rental income, capital gains and savings income
The flat-rate tax structure of the special expat regime
Estimated total tax payable, effective tax rate and net income after tax
What is not included
To keep the calculator simple and easy to use, some elements are not included. These factors may affect your final tax result.
Limitations
- Confirmation of eligibility for the Beckham Law regime
- Employer Social Security contributions
- Stock option taxation structures
- Carried interest or partnership income
- Foreign tax credits outside Spain
- Wealth tax exposure
- Imputed income on Spanish property in all scenarios
Example: tax under the Beckham Law in Spain
This simplified example illustrates how different income types may be taxed under the Beckham Law regime.
Income details
Estimated result
Frequently asked questions about the Beckham Law in Spain
What is the Beckham Law in Spain?
The Beckham Law is a special tax regime for individuals who move to Spain for work. Under this regime, employment income is taxed at a flat rate of 24% up to €600,000 instead of the normal progressive income tax rates.
It allows many expats to reduce their Spanish income tax during their first years of residence in Spain.
Who qualifies for the Beckham Law in Spain?
In general, you may qualify if you move to Spain for employment, were not Spanish tax resident during the previous five years, apply within six months after registering with Spanish Social Security, and your income is mainly employment income.
Eligibility depends on your individual situation, so confirmation is recommended before applying.
How long does the Beckham Law apply?
The Beckham regime normally applies for six tax years, including the year in which you move to Spain. After this period, you are taxed under the standard Spanish income tax system (IRPF).
What tax rate applies under the Beckham Law?
Employment income is taxed at 24% up to €600,000 and 47% above €600,000. Spanish-source investment income such as dividends, interest and capital gains is taxed separately under savings income tax rates.
Are foreign income and assets taxed under the Beckham Law?
In most cases, foreign-source income is not taxed in Spain under the Beckham regime. Spanish-source income remains taxable, including rental income from Spanish property, capital gains from Spanish assets, dividends from Spanish companies and interest from Spanish accounts.
Are capital gains taxed under the Beckham Law?
Yes. Capital gains from Spanish assets remain taxable in Spain under the Beckham regime and are included in this calculator. Foreign capital gains are usually not taxed in Spain while the regime applies.
Are dividends and interest taxed under the Beckham Law?
Yes. Dividends and interest from Spanish sources are taxable and subject to Spanish savings tax rates. Foreign investment income is generally not taxed in Spain under this regime.
What is Modelo 151 under the Beckham Law?
Individuals using the Beckham regime must file Modelo 151 each year instead of the standard Spanish income tax return. This declaration reports employment income and Spanish-source investment income taxed under the special expat regime.
Does my employer already withhold tax under the Beckham regime?
Yes. In most cases, your employer withholds 24% income tax from your salary during the year. This withholding is credited when filing Modelo 151, and the final tax payable is adjusted accordingly.
Is the Beckham Law always beneficial?
For many professionals with medium or high salaries, the Beckham regime results in lower taxation compared to standard Spanish income tax rates. Whether it is beneficial depends on your salary, Spanish investment income, rental income, capital gains and family situation.
Can I use this calculator before applying for the Beckham Law?
Yes. This Beckham Law tax calculator helps estimate your expected tax liability before submitting your application and before filing Modelo 151. It is useful when comparing the special regime with the standard Spanish tax system.
Need a Beckham Law tax comparison?
If you need a precise calculation or want to compare the Beckham Law regime with standard Spanish income tax, we can prepare a personalised Spanish tax simulation tailored to your situation.
Request a personalised Beckham Law estimateThis calculator provides an estimate only. It does not confirm eligibility for the Beckham Law regime and does not replace professional tax advice.
