Beckham Law Calculator 2026

Your first Beckham tax year is estimated using the 183-day Spanish tax residence rule (Art. 115 Reglamento IRPF / AEAT criteria) — it is not automatically your arrival calendar year. When that first tax year is partial, its income and Social Security contribution months are calculated automatically from your full-year salary and the calendar months remaining in that year; every other tax year in your period uses your full-year salary and 12 contribution months. The two cards above always show a full tax year so the comparison stays representative, with any partial first year shown separately when it applies. Both Beckham and standard IRPF net figures include the same estimated Spanish employee Social Security contributions (Orden PJC/297/2026) for a homogeneous comparison — region, contract type, children, disability and other non-exempt income only ever affect the standard IRPF side, never the Beckham 24%/47% flat tax itself. The standard IRPF side uses the same salary engine as our Salary Calculator. This eligibility assessment is based on the criteria of Art. 93 Ley 35/2006 IRPF (officially: Régimen especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español), as amended by Ley 28/2022 (Ley de Startups).

The Beckham Law regime generally applies for the tax year estimated as your first Beckham tax year, plus the five following tax years (six fiscal years in total). The illustrative total above only sums your remaining pending fiscal years from today, which can never exceed six and will be fewer as years pass or if your first tax year has already ended.

Your first Beckham tax year is not automatically the same as your arrival calendar year — it is estimated assuming you remain in Spain from your arrival date, using the 183-day Spanish tax residence rule (Art. 115 Reglamento IRPF / AEAT criteria) as a guide. Tax residence can also depend on other personal circumstances, so this is an assumption, not a determination — consult a qualified tax advisor if your real situation differs. If that first tax year is partial, its income and estimated Social Security contribution months are calculated automatically from your full-year salary and the calendar months remaining in that year — never assumed to equal a full year, and never requiring you to work out or enter the prorated figures yourself. Every later tax year uses your full-year salary and 12 contribution months instead, and the illustrative total shown is the sum of each individual year's estimate, not a single figure multiplied by the number of years remaining.

• File Modelo 149 within 6 months of your first Spanish Social Security registration. This is your opt-in form — missing this deadline means losing the regime entirely.
• File Modelo 151 annually (instead of the standard Modelo 100). This is your yearly income tax declaration under the Beckham regime.
• Foreign income needs careful classification under the Beckham Law. Employment income during the regime is generally taxed under the special Beckham scale, even if paid by a foreign employer. Some non-Spanish-source income may fall outside Spanish taxation, but this depends on the type of income and the facts.
• Duration: 6 fiscal years from your confirmed first Beckham tax year (which is not always the same as your arrival year). That first tax year can be a partial year of income if you move partway through it. Plan your contract and relocation accordingly.
• Always consult a qualified Spanish tax advisor before filing. Beckham Law applications require accurate documentation and any errors can be costly.

Need the full requirements and document checklist? Read the Beckham Law requirements guide →