Spain's special expat regime taxes employment income at a flat 24% instead of the progressive scale. But it is not always the winner — compare both on your salary, including the full six-year saving.
In short: on a €100,000 salary, the Beckham regime's tax is €24,000 against €32,156.48 on the standard scale — a saving of €8,156.48 a year, or €48,938.87 over the six-year regime. Below roughly €55,000–€60,000 the standard scale usually wins, because Beckham gives no personal minimum.
| Beckham (24% flat) | Standard IRPF | |
|---|---|---|
| Income tax | — | — |
| Social security (same both ways) | — | — |
| Net per year | — | — |
| Net per month | — | — |
| Saving over the full 6-year regime | — |
Worked example: gross €100,000 → Beckham tax €24,000, net €72,021.06; standard tax €32,156.48, net €63,864.59. Saving €8,156.48 a year; €48,938.87 over six years. Counter-example: on €30,000 the Beckham tax of €7,200 is more than the standard €4,926 — the regime would cost you €2,274 a year.
A special regime (Article 93 LIRPF) for people moving to Spain to work: flat 24% on employment income up to €600,000 (47% above), for the arrival year plus five more years.
A qualifying work-related move, no Spanish tax residence in the previous five tax years, and an application within six months of Social Security registration (Modelo 149). Spouse and children under 25 can opt in too.
No — under roughly €55,000–€60,000 the standard scale with its personal minimum is often cheaper. The table above tells you which side you are on.
Yes, in full, under both regimes. Only the income tax changes.
Savings income is taxed at the normal 19–30% savings rates, and foreign-source non-employment income is generally outside Spanish tax under the regime.