Beckham Law for UK Earners on £300,000
A £300,000 earner hands over more than £116,000 in income tax alone — 45% on nearly every pound earned, with no personal allowance and a tapered pension. The National Insurance adds a further £8,000. Spain's Beckham Law taxes the same income at 24% up to €600,000, with the 47% upper rate only applying above that threshold. Corridor estimates a year-one saving of around €61,000, totalling approximately €366,000 across six years.
Deterministic compute · Transparent assumptions · Not tax advice — verify with a licensed gestor.
Example saving · year one
€61,000
€366,000 over 6 years
Frequently asked questions
Does the €600,000 Beckham Law threshold affect a £300k earner?
No. At £300,000 with a 2026 GBP/EUR rate of 1.17, your income is approximately €351,000 — well within the €600,000 threshold below which the 24% flat rate applies. Income above €600,000 would be taxed at 47% under the regime, but a £300k salary does not reach that level.
Are dividends from a UK company taxable under the Beckham Law?
Dividends from a UK company where you hold shares are generally treated as foreign-source income under the Beckham Law, which can qualify for the remittance basis. However, HMRC may still seek to tax the income depending on your UK ties during the year of departure. Corridor flags this as a risk that should be reviewed with both a UK and Spanish adviser.
What is the application deadline for the Beckham Law at this income level?
The application deadline is the same regardless of income: you must file Modelo 149 with AEAT within six calendar months of your Social Security registration date in Spain. Missing this window disqualifies you from the regime for the year of arrival. Corridor's output includes a personalised application timeline.