Beckham Law for the Dutch
Beckham almost always wins on the Spanish side. Whether it wins overall comes down to one thing in your home country. And we tell you which thing, up front.
Employee or digital nomad with no BV? Beckham is usually a straight win. Own a BV (box 2 substantial interest)? Leaving the Netherlands can trigger a conserverende aanslag (a preservative assessment on the latent gain in your shares), and Beckham doesn't avoid it, because it's a Dutch exit charge, not a Spanish one. The Spanish IRPF saving stands; we model the Dutch side alongside it.
What Spain doesn't switch off
For an employee or digital nomad with no BV or substantial box 2 interest, Beckham is typically a straight win (the flat 24% against Dutch progressive rates).
The problem concentrates on those who hold a substantial interest (aanmerkelijk belang, box 2) in a company, usually their own BV.
The cross-border plumbing
Standard Spain–Netherlands treaty.
Conserverende aanslag: the Dutch preservative assessment
On emigration, the holder of a substantial interest (box 2 / aanmerkelijk belang) in a company such as a BV receives a conserverende aanslag: a 'preservative' assessment on the latent gain in the shareholding, calculated at emigration (often deferred, but it can become due on later events such as a dividend distribution or a sale). Beckham does NOT avoid the conserverende aanslag: like the German Wegzugsteuer, it's a charge from the country you leave (the Netherlands), entirely outside the Spanish regime. The Spanish IRPF saving is real; the BV exit charge is a Dutch matter to quantify separately.
Is it a win for you?
Your saving inside Spain
This shows the Spanish side only: the flat 24% vs ordinary IRPF. Your net cross-border saving is modelled with you; we never promise a number we haven't checked against your home country.
Orientative estimate on Spanish-source employment income, using 2025-2026 state and regional IRPF brackets (AEAT). The Beckham regime allows no personal allowances; foreign passive income is generally not taxed in Spain under the regime. Final figures are confirmed and signed by a tax advisor (AEDAF member). What's the break-even? →
Enter your salary to see your saving.
Filed & signed by a bar-admitted lawyer · ICALI nº 4643
Get your combined position modelled.
Spain plus your home country, so the saving on paper is the saving in your pocket.
Start with the free checkerFigures are indicative and depend on your full personal and cross-border situation; a colegiado reviews and confirms every case. Sources cited with date (art. 93 LIRPF; DGT V2918-17, V2195-22; and the home-country rules referenced above). This is not, by itself, tax or legal advice.