The K beta X-ray emission spectra of divalent nickel compounds are analysed with both the crystal field multiplet model and the charge transfer multiplet model. The spin-dependent K beta X-ray emission spectrum is calculated and it is shown that the charge transfer effect is rather different in nature for spin-up (²A₂) and spin-down (⁴A₂) symmetry states. In case the of a spin-up symmetry state it is shown that multiplet-induced mixing strongly affects the spectral shape. It is argued that renormalized crystal field multiplet calculations remain a useful approach to describe the K beta X-ray emission spectral shape.