Beckham Law vs Standard Tax: Which is Better in 2025?

If you're moving to Spain for work, one of the most important financial decisions you'll make is whether to apply for the Beckham Law (officially Régimen Especial de Trabajadores Desplazados, or IRNR regime).

What is the Beckham Law?

Named after footballer David Beckham — who was among the first to benefit from it — this special tax regime allows new tax residents in Spain to pay a flat 24% income tax rate on Spanish-source income up to €600,000 per year, for a period of 6 tax years.

Without the Beckham Law, you'd be subject to Spain's progressive IRPF (income tax), which ranges from 19% to 47% depending on your income bracket.

Who qualifies?

• You must not have been a Spanish tax resident in the previous 5 years.
• Your move to Spain must be due to an employment contract with a Spanish company, or you're a company director (with less than 25% ownership).
• Since 2023, the law also covers Digital Nomad Visa holders and remote workers for foreign companies.
• You must apply within 6 months of registering with Spanish Social Security.

The numbers: a real comparison

Let's say you earn €80,000/year:

• Standard IRPF: approximately €22,182 in tax (effective rate ~27.7%)
• Beckham Law: €19,200 in tax (flat 24%)
• Annual savings: ~€2,982
• 6-year savings: ~€17,892

At higher incomes, the savings become much more dramatic. At €150,000/year, you'd save roughly €15,000 annually — or €90,000 over 6 years.

Drawbacks to consider

• No deductions: You can't claim standard tax deductions (family, mortgage, etc.).
• Limited to Spanish income: The 24% rate only applies to income earned in Spain. Foreign investment income is taxed at standard non-resident rates.
• Wealth tax: You're still subject to Spain's wealth tax on Spanish assets.
• Double taxation treaties: As a non-resident for tax purposes, some treaty benefits may not apply.

Our recommendation

If your salary is above €50,000, the Beckham Law almost always saves you money. Use our free calculator to see your exact numbers, and consult a Spanish tax advisor before filing.