Spain Beckham Law Expat Tax Regime Calculator
Calculate your exact Spanish tax savings under the Beckham Law (Regimen Especial de Trabajadores Desplazados - Art. 93 LIRPF), reformed under the Spanish Startup Law (Ley de Startups). Compare the 24% flat tax rate against standard progressive IRPF rates up to 47%-54% and analyze the complete tax exemption on foreign dividends, capital gains, and rental income.
The Spanish Special Inpatriate Tax Regime (Ley Beckham)
Under Article 93 of the Spanish Personal Income Tax Act (Ley del Impuesto sobre la Renta de las Personas Físicas), foreign professionals relocating to Spain can elect to be taxed under Non-Resident Income Tax rules (IRNR) while residing as tax residents in Spain.
Key Strategic Advantages
- 24% Flat Rate: Employment income up to €600,000 is taxed at a flat 24% rather than standard progressive brackets reaching up to 47%-54%.
- Territorial Exemption: Foreign-sourced non-Spanish income (capital gains, foreign rental yields, dividends) is 100% exempt from Spanish tax and does not need to be reported on Modelo 720 foreign asset disclosures.
- Duration: Applies for the tax year of relocation plus the following 5 consecutive tax years (up to 6 calendar years total).
- Startup Law (Ley 28/2022) Enhancements: Non-residence prior requirement reduced from 10 years to just 5 years, and eligibility extended to Digital Nomads, startup founders, and family members.
📊 Spanish Statutory Comparative Matrix (AEAT, TGSS & Legal Breakdown)
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| Liquidacion Principal / Importe Neto Final | 0,00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Spanish Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.