How Corridor works

What the tool does

Corridor computes a deterministic, six-year tax comparison between remaining in the UK under PAYE and relocating to Spain under the Régimen Especial de Trabajadores Desplazados — commonly called the Beckham Law. You supply your salary, bonus, equity, pension contribution, and a few residency details. Corridor applies published statutory rates to those inputs and returns an eligibility verdict, a year-by-year tax delta in EUR, and a set of flagged risks.

The result is a computational scenario, not a forecast. It assumes your inputs remain constant across the six-year regime and that the statutory parameters in the 2026 rule pack remain in force.

Legal basis

Eligibility is determined under Article 93 of the Ley del IRPF (Ley 35/2006), which grants qualifying foreign workers the right to be taxed as non-residents for up to six tax years. The statutory conditions are encoded in rule pack es-beckham-2026. Figures are computed from the published 2026 tax law — not estimated, not AI-generated, and not interpolated from historical averages.

What is modelled

• UK income tax and National Insurance on employment income (including salary, bonus, and equity vesting), using England, Wales, Northern Ireland, and Scotland bands
• Spain Beckham Law flat rate of 24% on Spanish-source income up to €600,000
• Spanish regional wealth tax for the four most common relocation regions (Madrid, Andalusia, Catalonia, Valencia)
• Employer-type adjustments: Spanish subsidiary, UK posting, remote posting, and founder/director structures
• UK pension contributions (relief at source and net pay arrangement) and their effect on UK taxable income
• Six-year regime duration, after which Spanish general IRPF rates apply

What is not modelled

Corridor is a focused tool. The following are explicitly out of scope and are flagged as risks in the full report:

• Investment income, dividends, rental income, and capital gains — these are taxed differently under Beckham Law and require individual advice
• US worldwide taxation for US citizens or green-card holders
• Wealth tax on non-Spanish assets (only Spanish-situs assets are modelled for regions that apply wealth tax)
• Double tax treaty interaction beyond the standard UK–Spain DTA assumptions
• Social security contributions in Spain (gestor-dependent and employer-structure-dependent)
• Any jurisdiction other than the UK and Spain
• Changes to tax law after May 2026

If any of the above apply to you, the risk module in the full report will flag them and indicate the direction of impact.

Data handling

When you submit the calculator, your inputs and computed result are stored in Corridor’s database (MongoDB Atlas, EU region). Your email address is stored so we can email you a link to your saved analysis. No data is shared with third parties for marketing or profiling purposes. Free analyses are automatically deleted after 90 days. You can request deletion at any time — see the privacy policy for the deletion process. To request deletion of your scenario or personal data, email legal@dropseeker.com with your scenario ID.