Beckham Law Calculator: Spain’s 24% Tax for New Residents

Using the calculator

1. Choose the region you will live in, why you move to Spain and whether you were tax resident there in the last 5 years.
2. Enter your yearly gross salary and any dividends or interest you receive from abroad.

The result shows the ordinary income tax (state and regional), the tax under the Beckham law and the difference a year; a warning appears when you may not qualify.

What the Beckham law is

The special regime for workers moving to Spain — named after the footballer who used it — lets a new resident be taxed like a non-resident: a flat 24% on the salary up to €600,000 (47% above), with no deductions, and no Spanish tax on income from abroad other than the salary — foreign dividends, interest, rent and gains. Wealth tax is charged only on assets in Spain. It lasts for the year you become resident and the 5 following years.

Who qualifies

You must not have been tax resident in Spain in any of the 5 previous years and must move for work: a job with a Spanish employer or a posting, remote work for a foreign employer (the digital nomad route), becoming a company director, an entrepreneurial activity, or highly qualified work for a startup or in research and development. Your spouse and children under 25 can join on conditions. You apply on Modelo 149 within 6 months of your registration with Spanish Social Security.

When it pays off

The ordinary rates start at about 18% and reach 45% (Madrid) to 54% (Valencia) at the top, so the flat 24% saves the most on higher salaries and where there is income from abroad; on a modest salary the ordinary tax can be lower. A Spanish tax adviser or lawyer checks your case and files the application in time — a late Modelo 149 cannot be fixed.