Instant answer for €40.000 gross salary
On a €40.000 gross salary, your Spain take-home is €27.800/year (€2.317/month) under the Beckham Law flat 24% rate, or €26.899/year (€2.242/month) under standard progressive IRPF if you don't qualify. That's €902 more per year with the Beckham Law.
Beckham Law take-home
€27.800
30.5% effective rate
Standard IRPF take-home
€26.899
32.8% effective rate
Both regimes deduct the same Spanish Social Security employee contribution. The difference comes entirely from how income tax is calculated: a flat rate under the Beckham Law, versus Spain's standard progressive bands.
Gross salary
€40.000
€40.000
Income Tax
€9.600
€10.502
Social Security (employee)
€2.600
€2.600
Net take-home (annual)
€27.800
€26.899
Beckham Law
Standard IRPF
Beckham Law: flat 24% up to EUR 600,000, 47% above. Standard IRPF uses the combined state + Madrid autonomous-community scale (19% to 47%) as a representative case; other regions differ.
On a €40.000 gross salary, your take-home is €27.800/year (€2.317/month) if the Beckham Law flat 24% rate applies, or €26.899/year (€2.242/month) under standard progressive IRPF (Madrid-representative scale) if it doesn't.
The Beckham Law is worth €902 more take-home per year on a €40.000 salary, compared to standard Spanish tax (a 2.3% uplift on gross salary). That's because the flat 24% rate is lower than the standard IRPF rate that applies to most of this income.
Eligibility doesn't depend on salary level. You must not have been a Spanish tax resident in the 5 tax years before your move, and you must apply within 6 months of registering with Spanish Social Security. The regime covers traditional relocated employees as well as remote workers, digital nomad visa holders, and qualifying entrepreneurs under the 2023 Startup Law reform.
The Beckham Law figure (€27.800) is the same nationwide, since it's a flat rate that doesn't vary by autonomous community. The standard IRPF figure (€26.899) uses Madrid's combined state + regional scale, one of the lowest in Spain; if you don't qualify for the Beckham Law and live in a higher-tax region like Catalonia or Valencia, your standard-regime take-home would be lower than shown here.
Both figures deduct Spanish Social Security employee contributions (6.50% of gross salary, capped at a EUR 61,214.40/year contribution ceiling for 2026). They don't account for the mínimo personal y familiar (personal/family tax-free allowance) available under standard IRPF, pension contributions, or other deductions, so your actual standard-regime take-home may be somewhat higher than shown.
Spain take-home figures reflect 2026 Beckham Law rates (flat 24% up to EUR 600,000, 47% above) and standard IRPF using the combined state + Madrid autonomous-community scale, verified against current guidance for the 2026 tax year. Standard-regime take-home varies by autonomous community; Madrid has one of the lowest regional scales in Spain. Beckham Law eligibility depends on not having been a Spanish tax resident in the 5 years before your move. Always confirm with a Spanish tax adviser or the Agencia Tributaria for your exact entitlement.