Ley Beckham: what the Spanish name means
Ley Beckham is the Spanish shorthand for the same regime English speakers call Spain's Beckham Law. It is not a separate visa and it is not limited to footballers. For current applicants, the legal reference is Article 93 of Law 35/2006 and the tax election is made with Modelo 149.
| Search term | Plain-English meaning | What to check |
|---|---|---|
| Ley Beckham | Spanish name for the Article 93 special inbound-worker regime. | Eligibility route, tax-residence history and Modelo 149 timing. |
| Beckham Law Spain | English name for the same tax regime. | Whether your income mix actually benefits from the 24% and 47% scale. |
| Modelo 149 Ley Beckham | The AEAT form used to opt in, renounce, report exclusion or report the end of displacement. | NIF/census status, prior document upload and registry number. |
| Digital nomad Ley Beckham | A possible overlap between the international telework visa and Article 93. | Remote employee vs freelancer facts, Social Security position and evidence. |
Spain Beckham Law at a glance
| Question | 2026 position | Primary source |
|---|---|---|
| Legal basis | Article 93 of Law 35/2006, Spain's personal income tax law. | BOE consolidated law |
| Duration | Year Spanish tax residence is acquired plus the following five tax years, if conditions continue. | Article 93 and AEAT impatriate guidance |
| Prior residence test | No Spanish tax residence during the previous five tax periods. | Article 93 |
| Headline general-income rates | 24% up to EUR 600,000 and 47% on the excess. | Article 93 and AEAT guidance |
| Savings income | Spanish-source savings income uses the savings scale: 19%, 21%, 23%, 27% and 30% by bracket. | AEAT IRPF savings-income scale |
| Election form | Form 149 is the option communication. The deadline is normally six months from the relevant start or Social Security trigger. | AEAT Form 149 and Order HFP/1338/2023 |
| Annual filing | Form 151 is the annual return while the regime applies. | Order HFP/1338/2023 |
| Wealth and reporting | For Article 93 taxpayers, wealth tax and the solidarity tax generally focus on Spanish assets and rights under real-obligation concepts; foreign-asset and crypto reporting need a separate, status-specific review. | AEAT Article 93 wealth-tax guidance, ITSGF guidance and foreign-reporting sources |
This guide uses AEAT and BOE sources as the baseline. Competitor summaries show search demand; they are not the authority for deadlines, tax rates or eligibility.
Evidence trail for key claims
For this topic, the source matters as much as the answer. The table below maps the page's most important claims to the official or primary source used for the claim. Competitor guides are not used as authority.
| Claim area | What the page says | Source used |
|---|---|---|
| Article 93 eligibility | The regime depends on the statutory route, prior non-residence and family conditions. | BOE Law 35/2006, Article 93; AEAT impatriate guidance. |
| 24% and 47% rates | Covered general income is 24% up to EUR 600,000 and 47% above that. | Article 93 and AEAT impatriate guidance. |
| Modelo 149 filing process | NIF/census, prior document upload, registry number and electronic presentation matter before filing. | AEAT Modelo 149 procedure and instructions. |
| Family sequencing | Principal taxpayer files before associated family taxpayers. | AEAT Modelo 149 instructions. |
| Form 151 annual return | Accepted taxpayers file the special annual return while the regime applies. | Order HFP/1338/2023 and AEAT procedure references. |
| Digital nomad overlap | The immigration route and the Article 93 tax election are separate tests, and the international telework visa has its own non-Spanish company/client limits. | Article 93; Law 14/2013 Article 74 bis; AEAT Modelo 149 instructions. |
| Savings income | Spanish-source savings income is not taxed at the 24% salary rate. | AEAT IRPF savings-income scale. |
| U.S. taxpayer caveat | U.S. citizens and resident aliens still need U.S. tax analysis. | IRS guidance for U.S. citizens and resident aliens abroad. |
Who Beckham Law is for
Article 93 now covers more than footballers and senior executives. The regime can fit employees, certain remote workers, directors, entrepreneurs, highly qualified professionals, researchers, trainers and qualifying family members. Each route needs different evidence.
| Applicant route | Practical fit | Main caution |
|---|---|---|
| Employee hired by or relocated to a Spanish employer | Often the clearest route where the move to Spain is caused by employment and the work setup is documented. | The filing clock can start before the relocation feels administratively finished. |
| Remote employee or digital nomad style worker | Possible for remote employees where the activity is performed remotely through computer, telematic or telecommunication systems. | A digital nomad visa and the tax election are separate tests; telework-visa employees work for non-Spanish companies. |
| Company director | Possible in director cases covered by Article 93. | For directors of patrimonial or asset-holding entities, 25%+ related-party ownership can block eligibility; the cap is not a general rule for operating companies. |
| Entrepreneur under Law 14/2013 | Possible where the move is tied to qualifying entrepreneurial activity backed by the required entrepreneur authorization or ENISA route evidence. | A normal self-employment plan is not automatically an Article 93 entrepreneur route. |
| Highly qualified professional, researcher or trainer | Possible where the activity fits the statutory startup-service, training, research, development or innovation categories and the >40% remuneration test is met where relevant. | The evidence should map to the exact category rather than a job title alone; the Article 93 professional route includes a >40% income threshold. |
| Spouse, parent of the taxpayer's children, children under 25, or disabled children | Possible if Article 93 family conditions are met and the family member makes their own election. | Family members are not included automatically. Timing and income-comparison rules matter. |
Eligibility rules before filing Form 149
Before filing Form 149, build the case around facts AEAT can verify: the tax-residence history, the reason for the move, the start date that opens the deadline, the work or professional category, and the documents that prove it.
| Rule | What to check before filing | Why it matters |
|---|---|---|
| Prior non-residence | Confirm the applicant was not Spanish tax resident in the previous five tax periods. | This is a statutory gatekeeper. |
| Cause of move | Map the move to an accepted employment, remote-work employee, director, entrepreneur, startup-service, training, research, development, innovation or family route. | The visa label alone is not enough. |
| Start trigger | Identify the Social Security registration, employment or activity start date used for the six-month deadline. | Late filing is one of the easiest ways to lose the regime. |
| Work evidence | Collect contract, employer certificate, director appointment, professional-route evidence or entrepreneur approval as applicable. | AEAT needs route-specific support. |
| Family evidence | Collect marriage or partnership evidence, birth certificates, disability evidence where relevant, and family-move dates. | Each family member's position is separate. |
| Tax modelling | List salary, bonus, equity, dividends, gains, rental income and assets before choosing the regime. | The 24% headline can hide savings-income or wealth-tax exposure. |
Modelo 149: filing process and deadline traps
Modelo 149 is more than a one-page preference form. AEAT's instructions require the applicant to be identified with a NIF and included in the taxpayer census, upload the supporting documents first, then include the document-upload registry number on the Modelo 149 option.
| Step | What happens | Why it matters |
|---|---|---|
| 1. Get NIF and census status right | AEAT says taxpayers who want to opt in must have a NIF and be included in the Censo de Obligados Tributarios. | If this is missing, the tax form is not the first task. |
| 2. Prepare route-specific documents | Employment contract, employer letter, remote-work evidence, director appointment, entrepreneur or professional evidence, and family evidence where relevant. | The supporting documents must prove the Article 93 route. |
| 3. Upload required documents first | Use AEAT's specific procedure for documents needed to opt into the special regime before filing the option form. | The registry number from this upload must be entered on Modelo 149. |
| 4. File Modelo 149 electronically | AEAT instructions list electronic filing by recognized certificate, including DNI-e, or Cl@ve PIN. | Access problems often appear late in the process. |
| 5. Main taxpayer before associated taxpayers | AEAT says the principal taxpayer's option is filed before associated family taxpayers. | Family filings need sequencing, not a single household assumption. |
| 6. Track AEAT response | AEAT instructions say the Tax Agency issues the accreditation document, if appropriate, within a maximum of 10 business days after the option and documents are presented. | Keep submission evidence and do not assume payroll is final until the regime position is clear. |
| 7. File Form 151 annually | Accepted taxpayers use the special annual return while the regime applies. | The annual filing path is separate from the option form. |
Modelo 149 field-by-field planning map
The exact online screen can change, but AEAT's published instructions show the decision points applicants should prepare before opening the form. Treat this as a planning map, not a substitute for the live AEAT filing screen.
| Form area | What it asks for | Planning note |
|---|---|---|
| Taxpayer identity | NIF, surname and name or company-style identity fields where relevant. | Get NIF and census registration sorted before treating the form as ready. |
| Main or associated taxpayer | Principal taxpayer or taxpayer associated to another principal; the boxes are incompatible. | Family members are not filed as one household. |
| Principal taxpayer details for associated filings | NIF, surname, name and M149 supporting number for the principal taxpayer. | File the principal taxpayer first, then associated taxpayers. |
| Representative details | Representative NIF and identity fields where a representative presents or supports the filing. | Use only where the representation setup is real and documented. |
| Cause of presentation | Option, renunciation, exclusion or end of displacement. | Most new applicants are using the option field; exclusion and end notices have their own one-month timing rules. |
| Document registry number | The registry number assigned to the prior upload of supporting documents. | Upload documents through the AEAT supporting-document procedure before filing the option. |
| Principal route: employment or remote work | Employer identification and employment/remote-work route fields. | Employer evidence needs to show the employment relationship, start date and work arrangement. |
| Principal route: director, entrepreneur or professional | Entity, startup, entrepreneur, highly qualified professional, training, R&D or innovation details where applicable. | These routes need route-specific evidence, not a generic job description. |
| Activity start date | The start date shown in Spanish Social Security registration, origin-country Social Security documentation or other accepted activity-start evidence. | This date often drives the six-month deadline. |
| Associated taxpayer link | Spouse, parent without marriage tie, child under 25, or disabled child relationship and Spain entry date. | Relationship, age, disability and timing facts are checked at the time the associated taxpayer opts in. |
Documents by applicant type
| Applicant route | Documents to prepare before filing | Risk if weak |
|---|---|---|
| Employee transferred by employer | Spanish Social Security or origin-country Social Security evidence, residence authorization where relevant, employer displacement letter, employer document with activity start date, workplace/address and expected duration. | AEAT may not see the move as caused by a qualifying employment displacement. |
| Remote employee | Employer document recognising the employment relationship, activity start date, Social Security or origin-country coverage position, and estimated duration of remote work in Spain. | The file may look like ordinary remote work rather than an Article 93 route. |
| Company director | Company/entity identification, appointment or director evidence, Social Security/start evidence, residence authorization where relevant, and shareholding/related-party review. | Director eligibility can turn on company and ownership facts. |
| Entrepreneur | Entrepreneur authorization or ENISA favorable-report evidence, Spanish or origin-country Social Security/start evidence, residence authorization where relevant, and activity documents. | A self-employed plan is not automatically the statutory entrepreneur route. |
| Highly qualified professional or startup-related service provider | Evidence of highly qualified status unless the residence authorization proves it, startup registration/accreditation where relevant, service-provision documents, and facts showing the >40% remuneration threshold where applicable. | A title alone may not prove the qualifying professional category. |
| Research, training, R&D or innovation route | Entity identification, activity-start evidence, residence authorization where relevant, and documents showing the qualifying training, research, development or innovation activity. | The activity must map to the route rather than a broad technology role alone. |
| Associated spouse, parent or child | Principal taxpayer filing details, relationship documents, Spain entry date, age/disability evidence where relevant, and income-comparison review. | The family member may miss the relationship, timing or income-comparison condition. |
Deadline calculator logic
| Situation | Deadline rule to model | Source note |
|---|---|---|
| Principal taxpayer with Spanish Social Security registration | Six months from the activity start date shown in the Spanish Social Security registration. | AEAT instructions. |
| Principal taxpayer maintaining origin-country Social Security | Six months from the date shown in the documentation allowing maintenance of origin-country Social Security legislation. | AEAT instructions. |
| Principal taxpayer with no required Social Security registration | Six months from the activity start date shown in an accepted supporting document. | AEAT instructions. |
| Associated family taxpayer | Use the larger applicable window from the associated taxpayer's Spain entry date or the principal taxpayer's activity-start trigger. | AEAT instructions distinguish principal and associated taxpayers. |
| Exclusion from the regime | One month from breach of the conditions that determined application of the regime. | AEAT instructions. |
| End of displacement | One month from the end of the displacement to Spain. | AEAT instructions. |
| AEAT accreditation response | If appropriate, AEAT issues the accreditation document within a maximum of 10 business days after the option and documents are presented. | AEAT instructions. |
Late filing and rejection scenarios
| Scenario | What can go wrong | Better control |
|---|---|---|
| NIF or census missing | The applicant tries to file before AEAT can identify them correctly. | Handle NIF and census registration first. |
| Documents uploaded after the form | The form lacks the registry number for the supporting-document upload. | Upload supporting documents first, then enter the registry number on Modelo 149. |
| Wrong deadline trigger | The applicant calculates six months from arrival or visa approval when the evidence points to an activity-start date. | Build the clock from Social Security, origin-country coverage or accepted activity-start evidence. |
| Family filed before principal | Associated taxpayer filing cannot be matched cleanly to the principal taxpayer. | File and record the principal taxpayer first. |
| Remote-work evidence too thin | The file does not prove the employment relationship, remote-work setup, start date or expected duration. | Get employer evidence before filing, not after AEAT asks. |
| Ordinary freelancer route assumed | The applicant is self-employed but has not shown a qualifying entrepreneur, startup-service, training, research, development or innovation route. | Confirm the statutory route and permanent-establishment position before filing. |
Tax rates under Beckham Law
The regime does not turn Spain into a flat-tax country. The shorthand is the 24% and 47% scale for covered general income. Other income types still need source, treaty and category analysis.
| Tax area | 2026 treatment to model | Source |
|---|---|---|
| Covered general income up to EUR 600,000 | 24%. | Article 93 and AEAT impatriate guidance |
| Covered general income above EUR 600,000 | 47% on the excess. | Article 93 and AEAT impatriate guidance |
| Spanish-source dividends, interest and capital gains | Savings scale, currently 19% to 30% by bracket. | AEAT savings-income scale |
| Employment income | All employment income is treated as obtained in Spanish territory under the regime. | AEAT impatriate guidance |
| Wealth tax and solidarity tax | Separate asset-based review. The Beckham Law income-tax election does not remove this question. | BOE wealth tax law and AEAT ITSGF guidance |
Salary examples: what the 24% and 47% rates mean
These examples show only the special-regime calculation on covered general income. They are not a full tax bill, and they do not include Social Security, withholding mechanics, deductions, savings income, equity, foreign tax credits, wealth tax or U.S. tax.
| Covered general income | Special-regime calculation | Indicative tax before other items |
|---|---|---|
| EUR 80,000 | 24% of EUR 80,000 | EUR 19,200 |
| EUR 150,000 | 24% of EUR 150,000 | EUR 36,000 |
| EUR 300,000 | 24% of EUR 300,000 | EUR 72,000 |
| EUR 600,000 | 24% of EUR 600,000 | EUR 144,000 |
| EUR 650,000 | 24% of EUR 600,000 plus 47% of EUR 50,000 | EUR 167,500 |
| EUR 1,000,000 | 24% of EUR 600,000 plus 47% of EUR 400,000 | EUR 332,000 |
| Profile | Likely direction | Reason |
|---|---|---|
| High salary, limited investment income, clean employee route | Often worth modelling early. | The 24% band can be valuable and the evidence path may be clean. |
| Lower salary with family deductions or ordinary resident allowances | May be less compelling. | Ordinary Spanish tax treatment can be closer than the headline rate suggests. |
| Salary plus large Spanish dividends, gains or rentals | Needs careful modelling. | Savings income and Spanish-source income are not solved by the 24% salary headline. |
| High-net-worth applicant with Spanish assets or global comparison issues | Needs asset review before filing. | Article 93 wealth tax and ITSGF generally focus on Spanish assets and rights; global assets still matter for ordinary-resident comparison, non-opted family members and reporting questions. |
| U.S. citizen or green-card holder | Spanish savings may not be the full story. | U.S. worldwide-income filing, credits, exclusions and reporting can still apply. |
| Founder, freelancer or consultant | Do not assume eligibility. | The route may require entrepreneur, startup-service, training, research, development or innovation evidence, and permanent-establishment risk can sit outside the personal tax question. |
Tax treatment by income type
| Income or asset area | How to think about it | Common mistake |
|---|---|---|
| Salary and bonus | Usually the main reason the regime is useful, especially above ordinary regional tax thresholds. | Assuming payroll has handled the election before Form 149 is accepted. |
| Remote employment income | Can be covered, but the work route and evidence need to match Article 93. | Treating remote-work immigration approval as automatic tax approval. |
| Stock options and equity compensation | Grant, vesting, exercise, employer, workdays and source timing need specialist review. | Assuming all equity compensation is simply taxed at 24%. |
| Dividends, interest and Spanish-source capital gains | These sit in the savings-income analysis and are not taxed at the 24% salary rate. | Quoting the Beckham Law rate without modelling investments. |
| Foreign non-employment income | Often outside Spanish tax under the special regime, but source rules and treaties matter. | Assuming every foreign receipt is ignored. |
| Spanish real estate or other Spanish-source income | Needs Spanish-source income analysis under non-resident style rules. | Forgetting Spanish rental or sale income. |
| Foreign assets | Article 93 can change the foreign-asset reporting answer; non-opted family members, post-regime years, crypto and status changes still need a separate review. | Ignoring information returns because income is not fully taxed worldwide. |
Beckham Law vs normal Spanish tax residence
A person under Article 93 is still a Spanish tax resident for domestic purposes, but they calculate tax under a special regime that borrows non-resident tax rules. That is why the comparison must be done line by line, not from one headline rate.
| Issue | Beckham Law | Ordinary Spanish tax residence |
|---|---|---|
| Salary and covered general income | Special 24% and 47% scale. | Progressive national and regional rates. |
| Savings income | Spanish-source savings income uses the savings scale. | Worldwide savings income is generally in scope. |
| Foreign non-employment income | Often outside Spanish tax if it is not Spanish-source, subject to source rules and treaties. | Worldwide-income basis. |
| Deductions and allowances | More limited, because the regime is not ordinary resident IRPF. | Ordinary resident deductions and family circumstances may matter. |
| Wealth and large-fortune taxes | Separate review; Article 93 taxpayers generally face wealth tax/ITSGF on Spanish assets and rights under real-obligation concepts. | Separate review, commonly worldwide asset exposure. |
| Best fit | High salary or qualifying professional income with manageable investment and asset complexity. | Lower income, deduction-heavy cases, or cases where global asset/treaty treatment changes the answer. |
Application timeline
| Stage | Action | Risk to control |
|---|---|---|
| Before moving | Map immigration route, work route, income types, family members and assets. | Visa eligibility is not tax eligibility. |
| Start of work or activity | Identify the trigger date for the six-month Form 149 deadline. | The deadline can arrive before the applicant has finished settling in. |
| Form 149 election | File the individual option with supporting evidence. | A spouse or child who wants the regime needs their own position reviewed. |
| AEAT review | Respond to evidence requests and keep submission records. | Incomplete evidence can slow or risk acceptance. |
| Annual tax return | File Form 151 for each tax year while the regime applies. | Using the ordinary resident IRPF return can be the wrong filing path. |
| Changes or exit | Review job changes, income changes, family changes and leaving Spain. | The tax result can change even if the original election was valid. |
Family-member rules
Article 93 can extend to qualifying family members, but it is not a household switch. The family member needs to fit the relationship rules, the timing rules and the income-comparison condition, and they need their own option reviewed. The combined liquidable tax bases of associated family taxpayers under the regime must be lower than the principal taxpayer's liquidable base for each applicable tax year.
In practice, couples should model both spouses separately before moving. A high-earning spouse, a spouse with investment income, adult children, delayed arrival dates or non-standard family documentation can change the answer.
Digital nomads, remote workers and freelancers
The digital nomad visa and Beckham Law overlap, but they are not the same decision. Law 14/2013 covers international teleworkers for immigration purposes. Article 93 is the tax election. AEAT's Form 149 instructions specifically mention employees with the international telework visa, but every applicant still has to satisfy the tax conditions and the visa's own work limits.
The most straightforward remote-work case is usually an employee with a documented employment setup, remote-work permission, and a clear Social Security position. Freelance and self-employed digital nomad cases need a closer route review because ordinary self-employment or income through a Spanish permanent establishment is outside Article 93 unless a narrow entrepreneur, startup, training, research, development or innovation route applies.
For the international telework visa itself, employees may work only for companies outside Spain. Professional or self-employed visa holders may work for a Spanish client only if that work is no more than 20% of their total professional activity. That immigration rule is separate from the Article 93 tax test.
| Remote-work profile | What to check | Main risk |
|---|---|---|
| Remote employee with the international telework visa | Employment relationship, remote-work permission, employer outside Spain where applicable, Social Security or origin-country coverage evidence, and Modelo 149 deadline. | Assuming the visa approval itself is the tax approval, or missing the visa's non-Spanish employer/client limits. |
| Remote employee with another right to live in Spain | Whether the work is performed remotely through computer, telematic or telecommunication systems and whether the move fits Article 93. | Missing the evidence that links the move to the qualifying work route. |
| Self-employed digital nomad or freelancer | Whether the facts fit a qualifying entrepreneur, startup-service, training, research, development or innovation route, and whether any Spanish-client work stays within the immigration limits. | A normal freelance setup is not automatically a Beckham Law route and may create Spanish permanent-establishment issues. |
| Founder, director or owner-manager | Director route, entrepreneur route, shareholding, related-party rules, company substance and Spanish permanent-establishment questions. | Mixing company tax risk with the individual's Article 93 election. |
| EU worker with A1 or origin-country Social Security position | The documentation that allows maintenance of origin-country Social Security legislation and the deadline trigger used for Modelo 149. | Using the wrong six-month clock. |
| U.S. remote worker | Spanish Article 93 eligibility plus U.S. filing, foreign tax credit, foreign earned income exclusion and information-reporting analysis. | Treating Beckham Law as the whole cross-border tax answer. |
Documents checklist
| Document or evidence | Why it matters |
|---|---|
| Passport, NIE and Spanish tax identification details | Identifies the taxpayer for the election and annual filing. |
| Employment contract, remote-work evidence, director appointment or professional-route documents | Maps the applicant to the qualifying Article 93 route. |
| Social Security registration or equivalent start evidence | Helps set the Form 149 deadline. |
| Prior tax-residence support | Supports the five-year non-residence test. |
| Visa or residence documents | Shows the immigration basis, while remembering this is not enough by itself. |
| Family civil-status documents | Needed where spouse, child or disabled-child eligibility is in play. |
| Salary, bonus, equity and investment-income summary | Shows whether the regime is actually worth choosing. |
| Asset list | Flags wealth tax, solidarity tax and foreign-asset reporting questions. |
Extra caveats: treaties, U.S. tax and Spanish homes
The best Beckham Law planning is usually decided outside the headline rate. Cross-border treaty position, U.S. tax status, Social Security, Spanish real estate and asset reporting can all change the answer.
| Caveat | Why it matters | What to check |
|---|---|---|
| Tax treaty position | Article 93 uses a special regime and can affect how residence certificates, treaty relief and foreign tax credits are approached. | Get cross-border advice before relying on a treaty answer. |
| U.S. citizens and resident aliens | IRS guidance says U.S. citizens and resident aliens abroad are generally subject to U.S. tax on worldwide income and must report taxable income. | Model U.S. filing, foreign tax credit, foreign earned income exclusion, FBAR/FATCA and state ties. |
| Spanish home ownership | Spanish real estate can raise Spanish-source income, imputed real-estate income, wealth tax and solidarity-tax questions. | Check use, rental, cadastral value, Spanish wealth-tax base and sale plans. |
| Origin-country Social Security | AEAT's deadline rules refer to Spanish Social Security registration or documentation that allows maintenance of origin-country Social Security legislation. | Identify the exact document and date before setting the Form 149 deadline. |
| Employer permanent-establishment risk | Remote work from Spain can create employer-side questions separate from the individual's income-tax regime. | Have the employer's tax and payroll advisers review the setup. |
| Investment-heavy profile | Spanish-source savings income uses the savings-income scale rather than the 24% general-income rate. | Separate salary, dividends, interest, capital gains, rentals, equity, asset location and reporting status before deciding. |
Common mistakes and when Beckham Law may not be worth it
| Trap | Better approach |
|---|---|
| Treating 24% as the rate for all income | Split salary, savings income, gains, Spanish-source income and assets before deciding. |
| Filing after the six-month window | Build the deadline from the legal start trigger, not from the day the move feels complete. |
| Assuming a digital nomad visa equals Beckham Law | Run the immigration and tax tests separately. |
| Ignoring stock options and equity | Model grant, vesting, exercise, sale and source timing with a Spanish tax adviser. |
| Assuming spouse and children qualify automatically | Check each family member's route, timing and income position. |
| Ignoring wealth tax, ITSGF or foreign-asset reporting status | Run a separate Spanish-asset, ITSGF and information-return review. |
| Choosing the regime on a low or deduction-heavy income profile | Compare with ordinary Spanish tax residence before filing. |
| Changing jobs mid-regime without checking conditions | Review the regime before a role, employer, director or professional-activity change. |
Get a Beckham Law eligibility review
Review Beckham Law before the move, contract change, digital nomad filing, director appointment or family relocation is locked. The review should turn the facts into a filing-ready decision: route, evidence, deadline, income profile, asset issues and professional handoff.
| Deliverable | What it includes | Why it helps |
|---|---|---|
| Route diagnosis | Employee, remote employee, director, entrepreneur, professional/research route, or associated family member. | Prevents filing under the wrong theory. |
| Deadline memo | Principal and associated taxpayer trigger dates, six-month window, exclusion/end notice risks, and evidence used for each date. | Keeps the application from being lost on timing. |
| Document list | Documents already held, missing employer/entity/family/tax documents, and which items must be uploaded before Modelo 149. | Turns AEAT requirements into a checklist the applicant can act on. |
| Income and asset screen | Salary, bonus, equity, dividends, gains, rentals, Spanish home, Spanish assets and rights, ITSGF and foreign-reporting flags. | Shows whether the regime is worth choosing, rather than only whether it is possible. |
| Professional handoff | The questions that need Spanish tax advice, legal opinion, payroll input or annual Form 151 filing support. | Keeps Movingto coordination separate from regulated advice and filings. |
| Next action plan | Who does what next: applicant, employer, Movingto, Spanish tax professional and payroll/provider. | Makes the decision usable before the deadline moves. |
| Intake item | Send or prepare this |
|---|---|
| Identity and tax setup | Passport, NIE/NIF status, Spanish tax registration status and current country of tax residence. |
| Move timeline | Arrival dates, expected Spanish tax-residence year, employment/activity start date and Social Security or origin-country coverage evidence. |
| Work route | Employment contract, remote-work permission, employer letter, director appointment, entrepreneur/professional evidence or research/training/R&D documents. |
| Family facts | Spouse/partner, children, ages, disability status where relevant, Spain entry dates and expected income comparison. |
| Income profile | Salary, bonus, equity grants/options, dividends, interest, capital gains, rentals and Spanish-source income. |
| Asset and reporting flags | Spanish home, Spanish assets and rights, foreign assets, crypto, high-net-worth exposure, Model 720/721 and solidarity-tax questions. |
| Cross-border issues | U.S. citizenship or green card, treaty residence concerns, payroll country, employer permanent-establishment concerns and existing adviser details. |
| Workstream | Movingto coordinates | Spanish tax professional handles |
|---|---|---|
| Eligibility preparation | Collects facts, dates, documents and route questions in one file. | Confirms the tax position where advice is required. |
| Modelo 149 readiness | Builds the evidence checklist and flags missing documents before the deadline. | Advises on filing position and can prepare or review the actual filing where engaged. |
| Family applications | Tracks principal and associated taxpayer sequencing and documents. | Confirms family-member eligibility and income-comparison issues. |
| Income and asset modelling | Organises salary, equity, savings income, property and asset facts. | Models tax consequences, treaty position, wealth tax and annual filing. |
| Annual compliance | Keeps relocation timeline and handoff points visible. | Handles Form 151 and other tax filings within their professional scope. |
Use the Movingto contact form and ask for a Spain Beckham Law eligibility review. Include your move date, work route, family members, income types and whether Modelo 149 may already be inside the six-month window.
Spain Beckham Law FAQs
What is Spain's Beckham Law?
What does Ley Beckham mean?
What is the Beckham Law tax rate in 2026?
Does Beckham Law tax all income at 24%?
How long does Beckham Law last?
What is the deadline for Form 149?
How do I file Modelo 149?
Do I need a digital certificate or Cl@ve PIN for Modelo 149?
Which annual tax return is used under Beckham Law?
Can a Spain digital nomad visa applicant use Beckham Law?
Sometimes. Remote employees can be eligible in certain Article 93 cases, and AEAT's instructions specifically mention employees with the international telework visa. Self-employed and freelance cases need a separate route review.
Does the digital nomad visa automatically qualify me for Beckham Law?
No. The digital nomad visa is an immigration route. Beckham Law is a tax election. The applicant still needs to meet Article 93 conditions and file Modelo 149 on time with supporting evidence.
Can my spouse or children use Beckham Law?
Can company directors use Beckham Law?
Can freelancers use Beckham Law?
Not automatically. Freelancers need to fit a qualifying route, such as an entrepreneur or highly qualified professional route where the facts support it. A normal self-employed setup is not enough by itself.
Do stock options and equity get the 24% rate?
Do dividends and capital gains get the 24% rate?
Does Beckham Law remove Spanish wealth tax?
No. Wealth tax and the solidarity tax on large fortunes need a separate asset review. The Article 93 income-tax election does not make those questions disappear.
Do Model 720 or Model 721 still matter?
They can. Foreign-asset and crypto reporting questions are separate from the Beckham Law income-tax election, so asset mix and status should be checked before assuming no filing is needed.