Compared
Beckham Law vs the Dutch 30% ruling: two regimes for the same person, built differently
Spain’s impatriate regime compared with the Netherlands’ 30% ruling (27% from 2027): tax-free allowance vs flat rate, five years vs six, salary thresholds and the distance rule, worldwide taxation in box 3, the four-month application window, and which profile each one suits.
Javier López Founder · holds the Beckham regime · not a lawyer
The Dutch 30% ruling is the regime most Beckham applicants already know, either because they had it or because a recruiter mentioned it. The two serve the same purpose, attracting workers from abroad, and are built on opposite principles. The ruling exempts a slice of salary and leaves you inside the ordinary Dutch system. The Spanish regime takes you out of the ordinary system altogether. That difference decides most comparisons.
Side by side
| Spain (art. 93 LIRPF) | Netherlands (30% ruling) | |
|---|---|---|
| Mechanism | Flat 24% on employment income up to €600,000, 47% above; no allowances | Up to 30% of salary paid tax-free (27% from 2027), capped at a salary norm; the rest taxed at ordinary rates up to 49.5% |
| Duration | Up to six tax years | Five years maximum |
| Who qualifies | Any employee, posted worker, remote employee of a foreign employer, director, ENISA entrepreneur, start-up professional | Employees recruited from abroad with specific expertise, evidenced by a minimum taxable salary; lower threshold for under-30s with a master’s |
| Distance and prior residence | Five tax years outside Spain | Lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting |
| Foreign non-employment income | Outside Spanish tax | Taxed: box 3 on worldwide savings and investments applies in full since the partial non-resident status was abolished |
| Applied by | You, on Modelo 149 | Employer and employee jointly, to the tax authority |
| Application deadline | Six months from Social Security registration | Four months from the start of employment for retroactive effect |
| Employer-driven | No; the employer only needs the certificate to withhold at 24% | Yes; without an employer willing to apply, there is no ruling |
| Wealth-type taxes | Wealth tax on Spanish assets; large-fortunes tax above €3 million | Box 3 deemed return on worldwide assets |
Foreign rules summarised as we understand them in September 2026; confirm the Dutch side with a local adviser.
Where the ruling wins
Simplicity and employer support. The employer applies, the allowance appears in payroll, and there is nothing to file yourself. Pension accrual continues in the Dutch system. For moderate salaries the effective rate is close to Spain’s 24%, and Dutch social protection is broader.
Where Spain wins
Duration, scope and foreign income. Six years against five. Remote employees of foreign companies, posted workers and directors are covered in Spain; the ruling needs a Dutch employer and a salary above the threshold. And since the partial non-resident status disappeared, ruling holders pay box 3 on worldwide savings and investments, while the Spanish regime leaves foreign dividends, gains and rents outside Spanish tax with no foreign-asset reporting.
At high salaries the Spanish flat rate also wins on the salary itself: 24% on the whole amount against 70% of salary taxed at up to 49.5%.
The fine print on both sides
- The ruling is shrinking. The allowance drops to 27% from 2027, the salary threshold rises, and the cap at the salary norm limits the benefit for high earners. Rules have changed several times since 2019; check the version that will apply to you.
- Spain taxes all employment income including days worked abroad, with no allowances; at moderate salaries or with dependants the ordinary IRPF can win.
- The distance rule excludes people who lived in Belgium, Luxembourg or the German border region before moving to the Netherlands. Spain has no equivalent.
- Neither gives a clean treaty residence position for home-country withholding; Spain’s is the weaker one, since you are taxed as a non-resident.
- Both deadlines are final, and both start from a date set by the employer rather than by you: the start of employment in the Netherlands, the Social Security registration in Spain.
Which one for whom
- Dutch employer, moderate salary, want the employer to handle it: the ruling.
- High salary, or income and assets outside employment: Spain.
- Remote employee of a foreign company, posted worker or director: Spain; the ruling is not available.
- Already used the ruling and moving on: Spain’s regime is open to you if you were not Spanish resident in the previous five years.
Run the Spanish side with our calculator and diagnosis; have the Dutch side confirmed by a local adviser against the rules in force for your start date.
Read next
Frequently asked questions
What is the 30% ruling in one paragraph?
An employer-applied scheme for employees recruited from abroad with specific expertise, evidenced by a salary threshold. Up to 30% of salary is paid as a tax-free allowance for a maximum of five years, capped at a salary norm. The rest is taxed at ordinary Dutch rates. From 2027 the allowance drops to 27% and the threshold rises.
Which is cheaper, the ruling or the Beckham Law?
It depends on salary. At high salaries a flat 24% on the whole amount tends to beat a 30% tax-free slice with the rest at Dutch rates up to 49.5%. At moderate salaries the two are close. The larger difference is that the Netherlands taxes your worldwide assets in box 3 while Spain leaves foreign income outside tax.
Can I have both, one after the other?
Yes, and people do. Someone who used the ruling in the Netherlands and then moves to Spain qualifies for the Spanish regime if they were not Spanish resident in the previous five years. The two countries do not offset each other.
What are the deadlines?
The ruling: the employer and employee apply within four months of the start for retroactive effect. Spain: Modelo 149 within six months of Social Security registration, no extensions.
Want to know where you stand?
Five minutes, no sign-up: verdict, deadline and what it is worth. Or ask to be matched with a registered professional for a fixed quote.
General information, not tax or legal advice. The regime has cumulative requirements and a 6-month deadline with no extensions; whether it fits you depends on your full situation. Foreign rules are summarised as we understand them in September 2026 and change often. Confirm the other country’s side with a local advisor before deciding.
More in this series
See all →Portugal IFICI
Portugal’s successor to the NHR is cheaper and longer, but only for listed activities. Spain takes any employee.
Italy impatriati
On salary alone Italy’s 50% exemption often beats a flat 24%. Spain wins on foreign income, duration and having no qualification test.
Greece 50% exemption
Greece exempts half of your local salary for seven years. Spain covers foreign employers and leaves foreign income alone.