CALCULATOR

Ley Beckham calculator 2026

Check your eligibility for Spain's special regime for workers relocating to Spain (art. 93 of the IRPF law) and estimate the approximate savings on your employment income.

Eligibility check (art. 93.1 IRPF law)

My move will actually make me a Spanish tax resident this year — I'll spend more than 183 days of the calendar year in Spain, or the main core of my economic interests will be in Spain (art. 9 IRPF law)I have not been a Spanish tax resident in any of the past 5 years

Basis for your relocation

I won't have income attributable to a permanent establishment in Spain

Not eligible: the regime only applies if the move itself makes you a Spanish tax resident (art. 93.1, first paragraph). Under art. 9 IRPF law that means more than 183 days of the calendar year in Spain, or the main core of your economic interests in Spain. If you stay below that — or a double-taxation treaty tie-breaker keeps you resident in another country — you remain a non-resident and this regime doesn't apply to you. If your case is borderline, check with a gestor before deciding.

Reference estimate only, for employment income under the 24%/47% flat rate (art. 93.2.e.1º IRPF law, unchanged for 2026) versus a SIMPLIFIED ordinary IRPF scale (state scale ×2 as a rough reference — your region's actual autonomous scale differs, e.g. Madrid is lower, Cataluña/C. Valenciana higher; includes only the BASIC personal minimum (€5,550, art. 57.1) — NOT the higher age/disability/family minimums, which would lower the ordinary-tax figure further for eligible users; also includes the general €2,000 work-expense deduction and a SPANISH employee Social Security contribution on the ordinary side — the 6.5% quota up to the base máxima, plus the employee's share of the cotización adicional de solidaridad above it (art. 19 bis LGSS, 2026 rates from Orden PJC/297/2026 art. 17); and the art. 20 low-income employment reduction (RD-ley 4/2024 schedule), which zeroes ordinary IRPF out entirely below ~€15,900 gross and runs out at €21,120 — ⚠️ art. 20 also requires you to have no other non-exempt income above €6,500/year, and since this tool only asks for employment income it assumes you don't — ⚠️ if you're a detached worker staying covered by your HOME COUNTRY's Social Security instead (e.g. via an A1 form), this figure is fictional for you and the ordinary-tax comparison is unreliable). Does NOT model: the separate DA 61ª credit against the tax due for low employment income (€590.89, tapering to zero at €20,048.45 for 2026), so between roughly €15,900 and €20,000 gross the ordinary figure shown here is up to €591 too high; whether Social Security contributions are deductible under the Beckham regime itself (an unresolved question not confirmed by primary sources — assumed not deductible there, the conservative assumption), investment income (often more favorable under Beckham — only Spanish-sourced income is taxed at all), the ban on netting gains/losses across categories (art. 93.2.c), or the Wealth Tax (Impuesto sobre el Patrimonio). Not tax or legal advice — consult a gestor/tax advisor before deciding.