Beckham Law in Málaga
The Beckham Law in Málaga
Autonomous community: Andalucía
Málaga has turned into a tech hub with a coastline: international engineering offices, a large remote-worker community and the Costa del Sol’s long-standing expat population. The mix of routes is wide, from Spanish contracts at foreign companies’ local offices to remote employees and owner-managers.
Andalusia sits in the middle of the regional scales, so the saving is meaningful from around €80,000 and large at senior salaries, without reaching the Valencian or Catalan figures.
What the regime is worth in Málaga
Illustrative annual figures for a single employee with no other income, computed with the Andalucía scale, the one that applies to residents of Málaga. Positive savings mean the regime pays; where the standard tax is already below 24% the cell says so.
| Gross salary | Standard IRPF | Standard effective rate | Beckham (24%) | Saving / year |
|---|---|---|---|---|
| €60,000 | €14,600 | 24.4% | €14,400 | €200 |
| €80,000 | €23,100 | 28.9% | €19,200 | €3,900 |
| €100,000 | €32,100 | 32.1% | €24,000 | €8,100 |
| €120,000 | €41,100 | 34.2% | €28,800 | €12,300 |
| €150,000 | €54,500 | 36.3% | €36,000 | €18,500 |
| €200,000 | €77,000 | 38.5% | €48,000 | €29,000 |
Illustrative figures computed with the same engine as the calculator: single taxpayer, employment income only, individual personal allowance (€5,550), employee Social Security contributions (6.5% up to the 2026 maximum base), standard deductible expenses (€2,000), no family or regional deductions, state scale plus the regional scale of the community where the city sits (AEAT, tax year 2025 scales, the latest published). Rounded to the nearest €100. Regime: 24% up to €600,000, 47% above.
Particular to Málaga
A moderate regional scale
Andalusia’s regional scale tops out at 22.5% from €60,000, lower than Catalonia and Valencia, higher than Madrid. The saving follows.
Wealth tax: full regional relief
Andalusia relieves the regional wealth tax in full. The state large-fortunes tax still applies above €3 million of net assets, on Spanish assets only for people in the regime.
Owner-managers and US companies
Málaga has a noticeable share of people paid by their own foreign company. That route works, but it is the one AEAT scrutinises most: real activity, real salary, real clients. See the checklist for own US LLC or S-corp.
Marbella and the coast
The whole province uses the Andalusian scale. High-net-worth movers should look at the large-fortunes tax and at the fact that the regime taxes Spanish-source income only outside employment.
What does not change with the city
- The rate: 24% on employment income up to €600,000 and 47% above, wherever in Spain you live (outside the Basque Country and Navarre).
- The requirements: no Spanish tax residence in the previous five tax years, a qualifying reason for the move, and Modelo 149 within six months of your Social Security registration.
- The duration: the tax year of the move plus the five following years.
- What you give up: personal and family allowances and most deductions, which is why the regime can lose at moderate incomes or with several dependants.
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Frequently asked questions
Is the Beckham Law worth it in Málaga at €70,000?
In our illustrative table the Andalusian saving at €80,000 is a few thousand euros a year; at €60,000 it is small or nil. At €70,000 it depends on your allowances. Run the calculator with your figures and family situation before deciding.
I work for a US company from Málaga. Which route is mine?
If you are an employee of a company that is not yours, the telework route. If you own the company, the same route with extra scrutiny of substance, and a longer document list. The deadline is identical.
Do I pay wealth tax in Andalusia under the regime?
Andalusia relieves the regional wealth tax in full, so in practice no, unless your Spanish net assets exceed €3 million, where the state large-fortunes tax applies.
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Legal notice. This tool provides an indicative estimate based on the regulations in force as of 31/08/2026 and on the data entered by the user. It does not constitute tax, legal or any other kind of advice, nor does it create any professional relationship. The results do not take into account all of the personal, family and asset circumstances that determine actual taxation, including possible international double taxation. The application of the special regime of art. 93 LIRPF is subject to strict compliance with legal requirements and to acceptance by the Spanish Tax Agency; its refusal or subsequent loss may substantially alter the result. State and regional tax regulations may change at any time. Before taking any decision, consult a registered tax advisor. Beckham Law Agency accepts no liability for decisions taken on the basis of this estimate.