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)

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: you must not have been a Spanish tax resident during the past 5 years (art. 93.1.a).

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, capped at the base máxima, on the ordinary side — ⚠️ 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: 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.