How income is taxed under the Beckham regime

Terms used

• Beckham — The Beckham law is Spain's special tax regime for some newcomers who move to Spain for work.
• Modelo 151 — Modelo 151 is the tax return filed by people taxed under the Beckham regime, instead of the usual IRPF return.
• IRPF — The IRPF is Spain's personal income tax for residents.
• Mínimo personal y familiar — The mínimo personal y familiar is the tax-free allowance for you and your dependants that ordinary residents get.

Key rules

• No deductions: Tax is calculated on gross income, with no personal allowance, credits or Social Security deduction.
• Foreign income: Foreign income is generally not taxed in Spain, except pay for work you physically do in Spain.
• Savings income: Spanish dividends, interest and capital gains are taxed from 19% up to 28%.
• Tax return: You file modelo 151, not the usual IRPF return.

The short version

Under the Beckham regime you are taxed like a non-resident. Spain taxes the income you earn in Spain at flat-style rates. Most foreign income is not taxed in Spain at all. That gap is where the benefit comes from.

Spanish employment income

Employment income earned in Spain is taxed at a flat 24% up to 600,000 EUR and 47% above that. Your employer withholds tax at these rates from your salary.

You get no deductions against this income. The personal and family allowance (mínimo personal y familiar) and the usual IRPF deductions and credits do not apply. Social Security contributions are not deductible either. Tax is worked out on your gross pay.

Other Spanish income

Spanish income that is not salary uses two scales.

• Dividends, interest and capital gains follow the savings scale: 19% up to 6,000 EUR, 21% up to 50,000 EUR, 23% up to 200,000 EUR, 27% up to 300,000 EUR and 28% above that.
• Spanish rental income follows the same scale as salary: 24% up to 600,000 EUR and 47% above.

Foreign income

Foreign-source income is generally not taxed in Spain under the regime. Spain taxes only your Spanish-source income. There are two main exceptions:

• Foreign employment income for work you physically carry out in Spain is taxed in Spain. Count the days you work in Spain, even if your employer or client is abroad.
• Income attributed to a Spanish permanent establishment (a fixed business presence in Spain) is taxed in Spain.

Since 2023 there is also a 3-year transition for some people. The first 6,000 EUR of foreign-source income is taxed on the savings scale. Ask a tax adviser whether this applies to you.

Filing your return

You file the non-resident return, modelo 151, not the usual IRPF return (modelo 100). You file it for the prior year, normally in the April to June campaign.

Quantifying the benefit

1. Split your expected income into Spanish salary, Spanish rental, Spanish savings income and foreign income.
2. Apply the rates above to the Spanish parts, with no deductions.
3. Treat the foreign part as untaxed in Spain, except for work done in Spain.
4. Compare the total with your tax under ordinary residence rules, using the calculator and the decision below.

Rates are set by law and can change, so check the current scales before relying on a figure.

Should you opt into the Beckham regime?

Should you opt into the Beckham regime or be taxed under ordinary Spanish residence rules?

• Opt into the Beckham regime: Choose this if you qualify and most of your income is employment pay or foreign investment income. You must not have been a Spanish tax resident in the five tax years before the year you arrive, and you must move for a qualifying reason such as a job, a posting, a director role, a startup or remote work. It fits best if you plan to stay for the six tax years, earn well above the level where ordinary rates climb toward 45% to 54%, and hold foreign dividends, interest, gains or rent that Spain would not tax under the regime.

• Stay under ordinary residence rules: Choose this if you do not qualify, or if your pay is modest, since the regime has no personal or family allowances and no deductions, not even Social Security. It also fits if your income is mostly Spanish-source investment income taxed at non-resident rates, if you live in a low-tax region such as Madrid, or if you will stay only a short time. You are then taxed on worldwide income, with a credit for foreign tax paid, and you must declare foreign assets over €50,000 in any of three categories (accounts, securities, real estate) on Modelo 720 by 31 March.

Opt in if you qualify, and your foreign income is large or your Spanish employment income is high enough that the flat 24% up to 600,000 EUR (47% above) beats the ordinary rates in your region. Stay ordinary if your income is modest, mostly Spanish investment income, or you will leave early. If you are close, run both numbers in the calculator on this page and ask a tax adviser before choosing.

Checklist

• List the days you will physically work in Spain, because foreign employment income for that work is taxed in Spain.

• Check whether any income is attributed to a Spanish permanent establishment, since that is taxed in Spain too.

• Apply the savings scale to Spanish dividends, interest and capital gains: 19% up to 6,000 EUR, up to 28% above 300,000 EUR.

• Apply the employment scale to Spanish rental income as well as salary.

• Check the current tax scales with a tax adviser before relying on any figures, as budget laws can change them.

Compare your tax under the Beckham regime and ordinary rates

Work it out

What you enter

• Yearly Spanish employment income, before tax (EUR): Your employment contract or payslips (gross yearly pay).
• Yearly Spanish rental income (EUR): Your rental contracts for Spanish property; enter 0 if none.
• Yearly Spanish dividends, interest and gains (EUR): Your Spanish bank and broker statements.
• Average regional tax rate on your employment and rental income (%): Your region's income tax scale on its tax authority portal or in the tax agency's annual Renta manual.

Figures used

• State rate, first band: 0.1 rate (as of 2025)
• State rate, second band: 0.12 rate (as of 2025)
• State rate, third band: 0.15 rate (as of 2025)
• State rate, fourth band: 0.18 rate (as of 2025)
• State rate, fifth band: 0.23 rate (as of 2025)
• State rate, top band: 0.24 rate (as of 2025)
• State band 1 limit: 12,450 EUR (as of 2025)
• State band 2 limit: 20,200 EUR (as of 2025)
• State band 3 limit: 35,200 EUR (as of 2025)
• State band 4 limit: 60,000 EUR (as of 2025)
• State band 5 limit: 300,000 EUR (as of 2025)
• Savings rate up to 6,000 EUR: 0.19 rate (as of 2025)
• Savings rate to 50,000 EUR: 0.21 rate (as of 2025)
• Savings rate to 200,000 EUR: 0.23 rate (as of 2025)
• Savings rate to 300,000 EUR: 0.27 rate (as of 2025)
• Savings rate above 300,000 EUR: 0.28 rate (as of 2025)
• Savings band 1 limit: 6,000 EUR (as of 2025)
• Savings band 2 limit: 50,000 EUR (as of 2025)
• Savings band 3 limit: 200,000 EUR (as of 2025)
• Savings band 4 limit: 300,000 EUR (as of 2025)
• Beckham flat rate: 0.24 rate (as of 2025)
• Beckham rate above the limit: 0.47 rate (as of 2025)
• Beckham flat rate limit: 600,000 EUR (as of 2025)

Worked example (with Yearly Spanish employment income, before tax 90,000 EUR, Yearly Spanish rental income 0 EUR, Yearly Spanish dividends, interest and gains 5,000 EUR, Yearly foreign dividends, interest and gains 20,000 EUR, Average regional tax rate on your employment and rental income 19 %)

When the sum misleads

• Ordinary rates here ignore personal and family allowances and any foreign tax credit, so your real ordinary tax may be lower.
• If you have foreign employment income for work done in Spain, enter it as Spanish employment income.
• Foreign rental income and foreign income taxed by a permanent establishment in Spain are not covered; ask a tax adviser.
• Basque Country and Navarra have their own systems and are not covered.

Frequently asked questions

Can I deduct Social Security or family allowances under the Beckham regime?

No, you cannot deduct Social Security or claim family allowances under the Beckham regime. You are taxed like a non-resident, so tax is worked out on gross income without the personal and family minimum or the usual deductions and credits. Plan your numbers on the full gross figure.

Which tax return do I file under the Beckham regime?

You file the non-resident return, modelo 151, instead of the ordinary income tax return (modelo 100). It is filed for the prior year in the usual campaign, normally April to June.

How are my Spanish dividends, interest and rental income taxed?

Spanish dividends, interest and capital gains are taxed on a savings scale: 19% up to 6,000 EUR, 21% to 50,000 EUR, 23% to 200,000 EUR, 27% to 300,000 EUR and 28% above. Spanish rental income uses the same scale as employment income instead. These were the 2025 rates.

Is foreign work income always free of Spanish tax under the Beckham regime?

No, foreign employment income is taxed in Spain when the work is physically done in Spain, and so is income of a Spanish permanent establishment.