Beckham Law vs ordinary Spanish income tax
Same salary, two very different tax bills. Under the impatriate regime your employment income is taxed at a flat 24% (up to €600,000); as an ordinary resident it climbs a progressive scale that reaches 45–54% depending on your region.
Flat 24%
- 24% on employment income up to €600,000 (47% above).
- Only Spanish-source income is taxed. Foreign passive income stays out.
- No worldwide reporting (Modelo 720 exempt).
- Lasts 6 years; no allowances or deductions.
Progressive, up to 45–54%
- Progressive scale; top marginal rate varies by region.
- Taxed on worldwide income.
- Worldwide asset reporting (Modelo 720) applies.
- But you keep allowances, reductions and deductions.
The honest catch
Beckham is a flat rate, so you give up everything that depends on the progressive system:
- The personal & family minimum (the tax-free allowance every resident gets).
- The earned-income reduction (art. 20 LIRPF).
- The progressive scale itself: Beckham is a flat rate, for better or worse.
On savings income: Spanish-source dividends, interest and gains pay a 19–30% scale; foreign passive income is not taxed in Spain under the regime.
Your salary, your region, your saving
We have taken this calculator offline while we review how it estimates ordinary Spanish income tax. We would rather show you no number than a wrong one.
The rule itself does not change: under the Beckham regime, Spanish employment income is taxed at a flat 24% up to €600,000 (47% above), with no personal allowances or earned-income reduction. Ordinary residents pay a progressive scale but keep those allowances, so whether Beckham saves you money depends on your salary, your region and your situation.
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