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. Here's what that means in real numbers.
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.
What you'd save, year by year
Example for an employee tax-resident in the Valencia region (top marginal 54%). Your own region changes the ordinary column. Run it in the calculator below.
| Gross work income | Ordinary IRPF | Beckham (24%) | You save / year | Over 6 years |
|---|---|---|---|---|
| €45,000 | €8,483 | €10,800 | Ordinary wins | – |
| €60,000 | €13,673 | €14,400 | Ordinary wins | – |
| €90,000 | €27,102 | €21,600 | €5,502 | €33,012 |
| €125,000 | €44,386 | €30,000 | €14,386 | €86,316 |
| €200,000 | €82,271 | €48,000 | €34,271 | €205,626 |
Notice the bottom row: below roughly €55,000, ordinary tax often wins, because you'd keep the allowances Beckham gives up. The regime pays off as income rises. These are orientation figures (fiscal year 2025/2026). Your case is checked and signed by a registered tax advisor (AEDAF) before anything is filed.
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
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