The Beckham law, Spain's impatriate regime
The impatriate regime replaces the progressive state and regional scales with a single state scale of two rates, for people who move to Spain for work. Answer the questions and enter your salary to see the scenario.
Answer the questions and enter your salary to see a scenario.
This is not an election. The regime has to be requested from the Agencia Tributaria within six months of registering with Social Security, and it has conditions this check does not ask about — including how the move came about and your role. Social Security contributions are unchanged by it.
Both figures use 2026 rates. They are scenarios, not forecasts.
Use these answers in the calculatorQuestions about this regime
Who can use the Beckham law?
People who move to Spain to take up employment and were not tax resident in Spain for the five years before. There are further conditions on how the move came about, which the Agencia Tributaria checks when you apply.
How long does it last?
For the year you become resident and the following five, six tax years in all. After that the ordinary scales apply.
Does it lower Social Security contributions?
No. It changes how income tax is calculated. Employee Social Security contributions are charged in the same way.
Sources for Spain
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