Worked examples in Madrid
The ordinary-regime examples use a single employee under 65 with no children or disability. The special-regime calculation applies 24% to employment income up to €600,000 and 47% above, plus the same estimated employee social security.
| Gross salary | Beckham net | Ordinary net | Annual difference |
|---|---|---|---|
| €40,000 | €27,800 | €30,196 | −€2,396 |
| €60,000 | €41,700 | €42,184 | −€484 |
| €80,000 | €56,783 | €53,853 | +€2,930 |
| €100,000 | €71,938 | €65,227 | +€6,711 |
| €200,000 | €147,698 | €122,090 | +€25,608 |
In this standard Madrid scenario the estimated crossover is approximately €64,100 gross. It is not a universal eligibility threshold, and the crossover changes by region and personal circumstances under the ordinary regime.
Who may qualify?
The current regime can cover qualifying employees, international remote employees, certain company directors, entrepreneurs, highly qualified professionals and people carrying out qualifying training, research, development or innovation activities. A central condition is that the individual was not Spanish tax resident during the five tax periods before moving.
The move must be connected with one of the circumstances listed in Article 93. Ordinary freelance work is not automatically eligible: the permitted entrepreneurial and professional routes have their own definitions and evidence requirements. Income attributable to a Spanish permanent establishment is generally incompatible, except for the activities expressly admitted by the expanded regime.
The six-month Form 149 deadline
The main taxpayer normally exercises the option electronically with Form 149 within six months of the activity start date shown by Spanish Social Security registration, the document maintaining home-country social-security legislation, or the relevant supporting document when registration is not compulsory. First obtaining a NIF and inclusion in the taxpayer census may also be necessary. Missing the deadline is not modelled by the calculator.
How long does the regime last?
It applies in the tax year in which Spanish residence is acquired and the following five tax periods: six tax years in total. This is not necessarily six complete calendar years from arrival. Opting in, renouncing, losing eligibility and notifying the end of the move follow formal rules.
What the 24% headline leaves out
- Employment income above €600,000 is taxed at 47%.
- Spanish-source dividends, interest and capital gains use a separate savings scale, currently 19% to 30%.
- There are no ordinary personal and family allowances against the 24% employment-income calculation.
- Employee social-security contributions remain a separate cash cost.
- The territorial treatment of non-employment foreign income and treaty access can require individual analysis.
- Wealth Tax generally follows obligation based on Spanish assets under the special regime; the Large Fortunes Tax and reporting questions should be reviewed separately.
Why the ordinary comparison still matters
The special regime removes the lower progressive bands and personal allowance that help ordinary taxpayers at moderate salaries. That is why 24% can produce a worse result below the crossover. The ordinary side also changes with the autonomous community, while the state special-regime rate does not. Family circumstances, deductions, benefits in kind, stock compensation and foreign income can move the real decision away from this simplified salary comparison.
Common questions
Is the Beckham Law only for footballers?
No. The nickname comes from a famous early user, but the current regime applies to several categories of qualifying workers, remote employees, directors, entrepreneurs and professionals.
Does a digital nomad visa guarantee Beckham Law eligibility?
No. Immigration permission and tax eligibility are separate questions. International remote employees may fall within an eligible route, but every Article 93 condition and the filing deadline still need to be met.
Is every foreign source of income tax-free in Spain?
No blanket statement is safe. Employment income has a specific rule under the regime, Spanish-source savings income is taxable, and source, treaty and classification questions matter. Review each income type individually.
Can family members use the regime?
Certain associated family members can opt when the statutory conditions are met, but each person has an individual communication and timing rules. The salary calculator models only the main taxpayer.