Tools · Beckham Law
What the 24% flat rate is worth to you.
Spain’s special regime for inbound workers taxes employment income at a flat 24% instead of the progressive scale that climbs to 47%. Write in your gross income and the plate shows the tax under each regime, the difference, and what six years of it add up to.
Estimated annual saving
—
- Standard IRPFprogressive scale, personal allowance applied—
- Beckham Lawflat 24% to €600,000, 47% above—
Combined national and regional rates, approximated. Madrid runs lower, Catalonia and Valencia higher. Social Security is the same under both regimes and is left out.
How this estimate works
- Standard IRPF uses approximate combined national and regional rates (19% to 47%) and applies the personal allowance of €5,550.
- Beckham Law applies a flat 24% on taxable income (gross minus deductible expenses, no personal allowance). Income above €600,000 is taxed at 47%.
- A common myth: that a salary from a U.S. employer is “foreign-source” and therefore untaxed in Spain under Beckham. It is not. Under the regime all employment income is deemed Spanish-source and taxed at 24%, whoever pays it. What Beckham leaves untaxed by Spain is foreign non-employment income: foreign dividends, interest and capital gains.
- Social Security contributions (RETA for autónomos, €200 to €590 a month) are the same under both regimes and are not included in this comparison.
- Who can opt in. Employees, including Digital Nomad Visa teleworkers, and company directors. A freelancer qualifies only if the activity is certified as entrepreneurial or highly qualified, which most 1099 arrangements are not. The election must be filed within six months of registering with Social Security, and a missed deadline cannot be cured.
Not legal or financial advice. Illustrative figures. Actual liability depends on your autonomous community, deductions, income classification, treaties and personal circumstances. Speak to a tax adviser before deciding.
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