Incidence angle diversity of space-borne L-band radiometers needs to be taken into account for a consistent estimation of surface soil moisture (SM). In this study, the Land Parameter Retrieval Model (LPRM) is applied to SMOS brightness temperatures to calibrate the effective scattering albedo (w) and the soil roughness (h1) parameter against ERA5-land SM. The analysis is carried out for SMOS data at three different incidence angles ($32.5\pm 5^{\circ},\ 42.5\pm 5^{\circ}$ and $52.5\pm 5^{\circ}$) focusing in 2016 on the three main land cover types of the Iberian Peninsula according to the Climate Change Initiative (agricultural, forest and grassland). The parameterization shows an increasing trend of w and h1 with rise of incidence angle. The SM retrieval have been evaluated with in situ SM measurements of the REMEDHUS network on rainfed crop fields. Both compare well at the three incidence angles, obtaining high correlations (0.81-0.85), an ubRMSE around 0.04 m3m−3 and low bias (0-0.015 m3m−3).