Question 1

How is net salary calculated in Spain?

Accepted Answer

Gross − employee social security (6.50% in 2026) − the €2,000 expense deduction = taxable base; state + regional IRPF scales applied progressively; the mínimo personal (€5,550) is credited through the scales.

Question 2

Which autonomous community has the lowest income tax?

Accepted Answer

For most salaries, Madrid (top marginal 43–45%, deflated scale). The foral regimes (País Vasco, Navarra) play by their own rules. At €45k single, Madrid nets ~€768/yr more than Cataluña.

Question 3

What is the Beckham Law?

Accepted Answer

Art. 93 LIRPF: qualifying impatriates pay a flat 24% on Spanish employment income up to €600k (47% above) for the arrival year + 5 years. Since the 2022 Startup Law it covers employees, digital nomads, entrepreneurs and highly qualified professionals.

Question 4

Does the Beckham Law always save money?

Accepted Answer

No. You give up the mínimo personal and deductions, so below ≈ €64,000 gross (Madrid) the general regime wins.

Question 5

How much is employee social security in 2026?

Accepted Answer

6.50% total (contingencias comunes 4.70%, unemployment 1.55%, training 0.10%, MEI 0.15%), on a base capped at €5,101.20/month, plus a small solidarity slice above it.

Question 6

What is the mínimo personal?

Accepted Answer

€5,550 for a single taxpayer under 65 (more with age, children, disability; higher in Galicia, Canarias, Asturias, Navarra). It's applied as a credit through the tax scales, not a flat deduction.

Question 7

Do digital nomads pay tax in Spain?

Accepted Answer

Yes: tax residents (183+ days) pay IRPF on worldwide income; many can elect the Beckham regime via Ley 28/2022 if they meet the 5-year non-residence rule and file Modelo 149 within 6 months.

Question 8

How are savings and investments taxed?

Accepted Answer

Separately, at 19 / 21 / 23 / 27 / 30% (top band above €300,000 since 2025).

Question 9

Is there a wealth tax in Spain?

Accepted Answer

Yes, above €700k of net wealth (+€300k home exemption), 0.2–2.5% with big regional differences (Madrid rebates 100%); fortunes above €3M also pay the national ISGF at 1.7–3.5%.

Question 10

Is this calculator tax advice?

Accepted Answer

No. It's an estimate built from official 2026 sources (AEAT, BOE, Ley 35/2006); withholding and regional deductions may differ. For your case, consult a licensed asesor fiscal.