How to combine the Beckham Law with Flexible Remuneration in Spain

What is the Beckham Law?

La David Beckham is the common name for Special Regime for Workers Posted to Spanish Territory, regulated in Article 93 of Law 35/2006 on Personal Income Tax. It allows certain professionals who move to Spain to be taxed as non-residents during the year of arrival and the following five years (six tax years in total).

The main advantage is the tax rate: instead of the progressive scale of general income tax, those who opt for this regime are taxed at a flat rate of 24% on income from employment up to €600,000, and there is a percentage* that varies according to the autonomous community for the excess over that figure.

*Note: In Spain, IRPE (Personal Income Tax) is made up of a state-level and a regional-level component, meaning the maximum marginal tax rate varies depending on the taxpayer's Autonomous Community of residence. For example, in the Community of Madrid, the maximum marginal rate is 45%, while the 47% applies in communities such as Castilla-La Mancha, Murcia and La Rioja. In most autonomous communities, the maximum rate is around 49%-50%, and in the Valencian Community can reach the 54%.

The Beckham Law applies to individuals who move to Spain to work.

To access the Beckham Law regime, you must meet, among other things, three requirements:

• Not having been a tax resident in Spain for the five years prior to moving;
• That the relocation to Spain is for a work contract, an appointment as an administrator (with certain ownership limits for holding companies), or other reasons provided for by the regulations following the reform of the Startups Law in 2023.
• Not obtaining qualified income as obtained through a permanent establishment in Spain. That is, not carrying out professional activities personally in Spain (i.e., advice, consultancy, etc.).

Is the Beckham Law compatible with Flexible Remuneration?

Yes. It's one of the most common misconceptions among seconded professionals: thinking that by being taxed under a special regime, they are outside of the plans for Flexible remuneration of your company. It is not.

The Beckham Law determines What tax bracket do they fall into the employee's work earnings. Flexible Remuneration acts at an earlier stage: it determines which part of those returns is considered the taxable base. They are two mechanisms that operate at different times of the calculation and do not conflict with each other. In fact, The Directorate-General for Taxation has confirmed in the Binding ruling V2574-25, of 18 December 2025, that the exemptions in Article 42.3 of the Personal Income Tax Law (LIRPF) are applicable to workers covered by the special regime of Article 93 of the LIRPF. 

In other words, the Beckham Law already offers a preferential tax rate, and Flexible Remuneration reduces the amount to which this rate applies. It is a double optimisation lever that many seconded professionals are not taking advantage of.

If you want to understand the general workings of this compensation system first, you can consult our A Comprehensive Guide to Flexible Remuneration.

Example calculation combining the Beckham Law and flexible remuneration

Let's look at a practical case. A professional covered by the Beckham Law with the following details:

• Gross annual salary: €80,000
• Beckham Act tax code: 24%
• Social Security contributions: approximately 6.35%

Scenario 1: no Flexible Remuneration

• Taxable amount: €80,000
• Personal Income Tax/Non-Resident Income Tax (24%): €19,200
• Social Security (6,35%): €5,080
• Net income: €55,720

Scenario 2: with Flexible Remuneration

The professional assigned to the plan:

• Ticket Restaurant: €2,420 per year (€11 × 220 working days)
• Transport tickets: €1,500 per year
• Health insurance: €500 annually
• Total allocated to the plan: €4,420

The new calculation is as follows:

• Social Security contribution base: €80,000 (unchanged)
• Taxable base IRPF/IRNR: €75,580 (€80,000 - €4,420)
• Personal Income Tax/Non-Resident Income Tax (24%): €18,139
• Social Security (6,35%): €5,080 (unchanged)
• Net cash inflow: €52,361
• Additional benefits received: €4,420
• Total compensation: €56,781

Annual savings: €1,061

Summary table of calculation:

This figure is added to the savings already provided by the Beckham Law on its own in relation to the general regime of personal income tax. To see how this same mechanism translates into the monthly payslip of an employee under the general regime, you can consult our article Example payslip with Flexible Remuneration: calculation and real savings.

The simplified formula of calculus

To estimate your own savings without redoing the entire calculation, you can use this general formula:

Saving ≈ Amount allocated for Flexible Remuneration × applicable tax rate

For those taxed under the Beckham Act, the applicable rate is the fixed 24% rate (provided that income does not exceed €600,000):

Savings ≈ Flexible benefits × 24%

Therefore, allocating €5,000 annually to the plan results in an approximate saving of €1,200. With a more comprehensive plan, of €8,000-€10,000 annually, The indicative saving is between €1,920 and €2,400 per year. This formula is a useful simplification for getting a quick idea; the exact calculation depends on the exemption limits for each product and the employee's specific tax situation.

If you want a more detailed calculation, personalised to your salary and the specific products you are interested in, you can use the Edenred Flexible Benefits CalculatorYou just need to enter your gross salary and the amount you want to allocate to each benefit.

Why does the combination of both benefits make sense?

1. It's the logical continuation of tax optimisation that you've already begun. If you've been through the process of applying for the Beckham Law, you'll understand the value of structuring your compensation well. Flexible Remuneration is the natural next step.
2. It doesn't involve changing consumption habits: Unlike other savings strategies, Flexible Remuneration simply reorganises how something you already consume is paid for: food, transport, childcare. It doesn't require you to spend more or invest in products you don't need.
3. It's a legal and transparent mechanism Both the Beckham Law and Flexible Remuneration are regulated and leave no room for interpretation: they are benefits that Spanish tax regulations explicitly contemplate.
4. Management is straightforward for the employee: Once the company has set up the plan, using the benefits is as simple as paying with a card or from an app, with no additional paperwork for the employee.

What does the company gain by offering Flexible Remuneration to those who already have the Beckham Law?

For companies with employees who have relocated under the Beckham Law, offering a Flexible Remuneration plan enhances the compensation package without incurring additional salary costs, as the amounts allocated to the plan come from the employee's own gross salary, not from a new budget item.

The benefits for the company include:

• A more competitive value proposition against other companies competing for the same international talent.
• Greater loyalty of expatriate professionals, who particularly value their employer helping them optimise their compensation in a foreign country.
• No real additional cost, as the plan is financed by the employee's own salary; the only expense for the company is that of the platform managing the plan.

If you want to estimate the concrete return of implementing such a plan in your organisation, you can use the Edenred ROI Calculator for Businesses.

The Beckham Law and Flexible Remuneration are not alternatives to choose between; they are two compatible mechanisms which, combined, allow a posted professional to further reduce the part of their salary subject to taxation, without changing their spending habits or foregoing any of the special regime's advantages. For a company, offering this combination to its international profiles is a way of reinforcing its compensation package without incurring additional salary costs.

If you want to calculate your personal savings, try the Edenred Flexible Benefits Calculator. If you're responsible for HR and you want to see the return on implementing a plan for your team, the ROI calculator for businesses It gives you an estimate in minutes.