FREE TOOL · 2026 RATES

    Spain DNV Tax Estimator

    Compare the Beckham Law (24% flat on Spanish-source income up to €600k) against standard IRPF and the Autónomo regime, including 2026 social-security tiers.

    ⚠️ Beckham Law applies to employees only. Autónomos / freelancers do not qualify, AEAT consistently rejects these applications. Non-Spanish-source income is taxed at 0% under this regime.

    Estimated Spanish taxes - Beckham Law (special expat regime)

    Income tax

    €14,400

    Social security

    €3,810

    Net income (Spain)

    €41,790

    vs. Home country (€45,000 net):

    You'd take home €3,210 less per year in Spain.

    Calculation worksheet, 2026 figures, for self-assessment only. Beckham Law is for employees only, autónomos must use IRPF and apply within 6 months of becoming Spanish tax resident. Modelo 720 declaration is required for overseas assets exceeding €50,000. Always verify these numbers with a Spanish-licensed tax professional before relying on them.

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    Beckham Law in plain English

    The Régimen Especial para Trabajadores Desplazados (commonly: Beckham Law) lets eligible new tax residents pay a flat 24% on Spanish-source income up to €600,000/year, and 0% on most non-Spanish-source income, for up to 6 fiscal years.

    • Eligible: employees on a Spanish payroll (including DNV holders working as employees of a foreign company that registers in Spain).
    • Not eligible: autónomos / freelancers, AEAT consistently rejects these applications.
    • Application window: within 6 months of becoming Spanish tax resident, miss it and you're locked into IRPF.

    Autónomo (self-employed) reality

    Most freelance DNV applicants register as autónomo. Year 1 enjoys the tarifa plana (~€87/month social security), then graduated tiers based on net earnings. Combined with progressive IRPF, effective tax can reach 30–40%, but full deductions (laptop, internet, coworking, training) typically reclaim 5–10 points.

    Modelo 720, don't forget

    Spanish tax residents must declare overseas assets above €50,000 via Modelo 720 (bank accounts, securities, real estate). Penalties are severe; flag this with your gestor in your first year.

    Want a sanity check?

    These rates change every year. Our DNV Insider membership publishes a monthly briefing covering rate changes, AEAT enforcement updates, and regional tax differences (Madrid vs Catalonia matters more than most realise).

    Estimates only. Always verify with a Spanish-licensed tax professional before relying on these numbers.

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