Beckham Law or IRPF: Spain Tax Calculator

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The calculator taxes the same income two ways under the 2026 rules. Standard IRPF: the state scale plus the Catalan scale. Beckham Law (article 93 LIRPF): tax under non-resident income tax rules, 24% of salary up to €600,000 and 47% above that[1][2].

Standard IRPF step by step:

Employee Social Security contributions in 2026: 6.50% of salary (common contingencies 4.70%, unemployment 1.55% on a permanent contract, vocational training 0.10%, MEI 0.15%) on a base of at most €5,101.20 a month. On pay above that ceiling there is also a solidarity contribution, employee share 0.19% to 0.24%[7].
Contributions and €2,000 of "other expenses" come off the salary (article 19.2 LIRPF). If less than €19,747.50 is left after contributions, the article 20 reduction of up to €7,302 also applies[1].
The state and Catalan scales are applied to the taxable base. From each result the tax on the personal and family minimum under the same scale is subtracted: €5,550 for you; €2,400, €2,700, €4,000 and €4,500 for the first, second, third and fourth child under 25[1]. Catalonia uses the same minimum amounts[6].
If both parents live with the children, the child minimum is split equally between them (article 61 LIRPF)[1].
On a salary up to €20,048.45, up to €590.89 more comes off the tax (additional provision 61 LIRPF as worded for 2026)[1].

Taxable base, €	State rate
up to 12,450	9.5%
12,450 to 20,200	12%
20,200 to 35,200	15%
35,200 to 60,000	18.5%
60,000 to 300,000	22.5%
over 300,000	24.5%

Taxable base, €	Catalan rate
up to 12,500	9.5%
12,500 to 22,000	12.5%
22,000 to 33,000	16%
33,000 to 53,000	19%
53,000 to 90,000	21.5%
90,000 to 120,000	23.5%
120,000 to 175,000	24.5%
over 175,000	25.5%

The state scale is set in article 63 LIRPF[1]. The Catalan scale has applied since 2025[3][4], and Catalonia did not change it for 2026[5].

The Beckham Law works differently. The base is the whole gross salary: Social Security contributions are not deductible, as the DGT confirmed in ruling V1112-25[8]. There are no minimums, reductions or Catalan share; only withholdings and, for example, tax paid abroad come off the bill[2]. You still pay contributions as usual, so the calculator shows them separately: the amount is the same in both regimes.

What the calculator leaves out: other income (interest, rent, income from abroad), state and Catalan credits (rent, donations, pension plans), the extra minimum for children under 3, disability, age over 65, joint returns and other Spanish regions. It assumes a permanent contract and Spanish Social Security. If you are insured in another country (A1 form or a social security agreement), contributions will differ.

The regime does not switch on by itself. You opt in with modelo 149 within six months of the start date shown in your Social Security registration (alta), and it applies in the year of the move and the next five years[2][9]. Conditions and common mistakes: Beckham Law. The wider picture: taxes for digital nomads.

Frequently asked questions

From what salary is the Beckham Law cheaper than standard IRPF in Catalonia?

At 2026 rates, from about €55,000 gross a year without children. With two children, about €59,300 if the minimum is split with the other parent and about €62,700 if it is all yours. Below these amounts standard IRPF is cheaper: the progressive scale, the minimums and the deduction of contributions bring the average rate below 24%. [1][3]

Are Social Security contributions deductible under the Beckham Law?

No. Tax is charged on gross salary, and the DGT confirmed in ruling V1112-25 that contributions cannot be deducted in modelo 151. You still pay the contributions as usual. [2][8]

Do children count under the Beckham Law?

No. The regime has no personal or family minimum; the rate is the same for everyone. Children lower the tax only under standard IRPF. [1]

Why is there no Catalan share under the Beckham Law?

The regime calculates tax under non-resident income tax rules, which have a single scale: 24% and 47%. The Catalan scale applies only under standard IRPF. [1][3]

What does 6 tax years mean?

The year in which you became tax resident in Spain after the move, plus the next five calendar years. If you arrived in the autumn and did not become resident that year, the first tax year is usually the following one. [1]

Can I leave the Beckham regime and go back to standard IRPF?

Yes. You waive it with modelo 149 in November or December before the year it takes effect; an employee first notifies the employer. After waiving, you cannot opt in again. [2][9]

Official sources

A guide based on the 2026 rules, not legal or tax advice.

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ReloVictory · Sources reviewed 20.10.2026 · Not a substitute for individual legal advice.

Beckham Law or standard IRPF: how much tax a year

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