Moving from Edinburgh to Spain: Tax Comparison
Scottish income tax adds an intermediate 21% band and raises the higher rate to 42%, meaning an Edinburgh earner on £90,000 pays significantly more than an equivalent salary in England. Spain's Beckham Law offers a single flat rate of 24% regardless of your home region. Corridor models Scottish-rate income tax precisely so the comparison reflects your actual Edinburgh tax bill before the move.
Deterministic compute · Transparent assumptions · Not tax advice — verify with a licensed gestor.
Example saving · year one
€9,000
€54,000 over 6 years
Frequently asked questions
How does Scottish income tax affect my Beckham Law saving?
Scotland's higher rate is 42% compared with England's 40%, and the intermediate band of 21% applies to income between £26,561 and £43,662. These higher rates mean your current UK tax bill is larger than an equivalent English earner's — making the gap to Spain's flat 24% even wider. Corridor models Scottish-rate income tax explicitly.
Do I need to have been UK-resident for a specific number of years?
No minimum. The Beckham Law requires that you have not been a Spanish tax resident in the five calendar years immediately before the year of your move to Spain. Your total years of UK residency are not capped — whether you have been resident for 2 years or 20 years does not affect eligibility.
Are there Edinburgh-based gestors who handle the Beckham Law application?
The application is filed with Spanish authorities (AEAT) rather than with a UK body, so geography of your UK-based accountant matters less than their familiarity with Spanish non-resident procedures. Many Edinburgh-based international accountancy firms refer clients to Spanish gestors for the Modelo 149 filing. Corridor's paid report includes three gestor referrals.