What it's worth
Net pay per year in Catalonia, single, 2026. Beckham is not always better: on a low salary the flat 24% is more than the normal rates.
| Gross salary | Standard | Beckham | Difference | A month |
|---|---|---|---|---|
| €30,000 | €23,091 | €20,850 | −€2,241 | −€186 |
| €60,000 | €41,124 | €41,700 | +€576 | +€48 |
| €100,000 | €63,590 | €71,938 | +€8,348 | +€696 |
Somewhere between €30,000 and €60,000, Beckham starts to pay off. The higher your salary, the more it's worth. Check your exact salary
Who qualifies
You can choose the regime if all of these are true:
- You weren't resident in Spain in any of the 5 tax years before your move.
- You move because of work: a job with a Spanish employer, a posting from your employer, or remote work done entirely online. Becoming a company director, or starting a business certified by ENISA, also counts.
- You don't earn income through a permanent establishment in Spain (except the business and start-up cases above).
- Professional athletes are excluded.
Your spouse and children under 25 can join the regime if they move with you, or later in your first regime year, and meet the same residence conditions.
How long it lasts
Six tax years: the year you become resident in Spain, plus the five after it. Example for someone who became resident in 2023:
Your first year is the first calendar year you are resident in Spain (more than 183 days). If you arrive late in the year and aren't resident that year, your first Beckham year is the next one.
How to apply
- 1Start working and register with Spanish social security. The start date on that registration starts your clock.
- 2File Modelo 149 online with the Spanish tax agency within 6 months of that start date. Miss the deadline and you can't use the regime.
- 3Each year, file Modelo 151 instead of the normal income tax return (Modelo 100).
What changes, what doesn't
- Salary taxed at 24% up to €600,000, 47% above
- No regional tax, so your region doesn't matter
- No personal allowances or deductions
- Other income is taxed only if it comes from Spain
- Wealth tax only on assets in Spain
- Social security is paid in full
- Social security can't be deducted from the taxed amount
- You are still a Spanish tax resident
When it ends
From your seventh year you pay normal Spanish income tax. At €100,000 in Catalonia that means €696 less a month.
You can leave the regime early, but only by telling the tax agency in November or December. It then ends from the next year. If you stop meeting a condition, you lose the regime for that whole year and must report it within one month.
See what you keep after BeckhamSources and limits
- Ley 35/2006 del IRPF, art. 93 · BOE
- Real Decreto 439/2007 (IRPF regulation), arts. 113 to 120 · BOE
- Orden HFP/1338/2023 (Modelo 149 and 151) · BOE
- DGT ruling V1112-25 (social security not deductible) · DGT
Information, not tax advice. The salary figures come from our Spain calculation, tested against research cases E1-C to E4-B (computed, not yet checked against the AEAT simulator).