Beckham Law Tax Savings Calculator — How Much Do You Save? 2026

Art. 93 LIRPF covers employment income (salary, bonuses, stock options) from Spanish-source work, and income from business activities carried out in Spain as an autonomous (self-employed). Foreign-source income — rental income from abroad, foreign dividends, overseas capital gains — is exempt from Spanish IRPF under the Beckham Law regime, but must be declared in the Modelo 151 annual return. The flat 24% rate applies to Spanish-source income up to €600,000; above that, the standard 47% rate applies.

The Régimen Especial para Trabajadores Desplazados (Art. 93 LIRPF) applies for the year of relocation plus the following 5 tax years — a total of up to 6 full tax years. After that, you move to the standard IRPF progressive scale. You can leave the regime voluntarily by waiving it (renunciar al régimen) at any time, which is occasionally worth considering if Spanish-source income drops below €100k.

Modelo 151 is the annual IRPF return for taxpayers under the Beckham Law (Art. 93) regime. Standard Spanish tax residents file Modelo 100. The key difference: Modelo 151 applies the 24% flat rate on Spanish-source income and excludes foreign-source income from the taxable base. Deadline is the same as Modelo 100: June 30 of the following year. The initial application to enter the regime is via Modelo 149, filed within 6 months of Social Security registration.

Under the Beckham Law, you are not a standard Spanish tax resident for IRPF purposes, so the worldwide income principle does not apply to your IRPF return. However, Modelo 720 (declaration of foreign assets above €50,000) still applies if you have foreign accounts, properties or investments — the Beckham regime does not exempt you from this informative declaration. Additionally, Spanish Wealth Tax (IP) applies to Spanish-sited assets above €700,000, regardless of the Beckham regime.