Beckham Law Tax Calculator Spain

When 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.

It helps estimate your expected tax liability before submitting your annual tax return using Modelo 151.

How the Beckham Law Tax Calculator Works

This calculator estimates your income tax in Spain under the Beckham Law regime (Special Expat Tax Regime).

Under this regime:

• employment income is generally taxed at 24% up to €600,000
• income above €600,000 is taxed at 47%
• Spanish rental income remains taxable in Spain
• Spanish capital gains remain taxable in Spain
• Spanish investment income (interest and dividends) remains taxable
• most foreign-source income is normally excluded from Spanish taxation

The calculator estimates your tax based on:

• global employment income
• Spanish rental income
• Spanish capital gains
• Spanish investment income
• the applicable Beckham Law flat tax rates

It then calculates your estimated total tax liability and net income after tax.

Capital gains from Spanish assets remain taxable under the Beckham regime and are included in this calculator.

Dividends and interest from Spanish sources are also included and taxed according to the applicable savings tax rates.

What Is Included

This calculator provides an estimate based on:

• worldwide employment income taxed under the Beckham Law regime
• Spanish rental income
• Spanish capital gains
• Spanish savings income (interest and dividends)
• the flat-rate tax structure of the regime

It also shows:

• estimated total tax payable
• effective tax rate
• estimated net income after tax

This provides a realistic overview of your expected tax position under the Beckham Law regime.

What Is Not Included

To keep the calculator simple and easy to use, some elements are not included:

• 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

These factors may affect your final tax result.

Example: Tax Under the Beckham Law in Spain

Example calculation:

Employment income: €180,000
Spanish rental income: €12,000
Spanish investment income: €8,000

Estimated result:

Tax on employment income: €43,200
Tax on savings income: calculated at savings tax rates
Estimated total tax payable: €47,000 (approx.)
Estimated net income: €153,000 (approx.)

This example illustrates how different income types are taxed under the Beckham Law regime.

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
• you were not a Spanish tax resident during the previous five years
• you apply within six months after registering with Spanish Social Security
• 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
• 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.

However, Spanish-source income remains taxable, including:

• rental income from Spanish property
• capital gains from Spanish assets
• dividends from Spanish companies
• 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.

However, whether it is beneficial depends on:

• your total salary
• Spanish investment income
• rental income
• capital gains
• family situation

A personalised comparison is recommended before applying.

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.