Spain Beckham Law, from eligibility to Form 149.

The service covers eligibility triage, tax-residence history review, Form 149 evidence planning, NIF and tax census readiness, payroll and withholding handoff, family-scope mapping, and an annual-compliance roadmap. It starts from €700. Tax advice and filing decisions remain with qualified tax specialists.

Spain's Article 93 special tax regime lets eligible people who acquire Spanish tax residence because of relocation opt to be taxed under non-resident income-tax rules while remaining IRPF taxpayers for the arrival tax period and the five following periods, if conditions continue.

Eligibility depends on prior Spanish tax residence, the reason for relocation, work or professional category, investor or entrepreneur facts where relevant, permanent-establishment issues, and family scope. A tax specialist should confirm the analysis before filing.

Form 149 is the AEAT procedure used to communicate the option, resignation, exclusion, or end of displacement under the special tax regime. AEAT notes that the taxpayer needs a NIF, must be on the tax census, and must provide supporting documentation before Form 149 is submitted.

Article 93 taxes employment and other non-savings income at 24% up to EUR 600,000 and 47% above. Savings income such as dividends, interest, and gains is taxed on a separate scale from 19% to 30% (30% above EUR 300,000). All employment income earned while on the regime counts as Spanish income. The total tax result depends on the facts, income type, payroll treatment, and specialist advice.

Associated taxpayers may be able to opt under conditions when the main taxpayer qualifies. We map spouse and child scope, timing, documentation, and specialist-review questions before relying on family inclusion.

Movingto maps the route, prepares the evidence with you, and arranges the handoff. Qualified tax specialists handle tax advice, payroll treatment, filings, and annual-return decisions.

Yes, where the route fits. The Beckham Law review can run alongside Spain digital nomad planning, employment relocation, or other Spain residence work. Non-lucrative applicants need special care because that route is not a work route.

Our Spain Beckham Law service starts from €700, as shown on the Movingto pricing page. The first consultation is free. Government fees and third-party costs are billed separately, and your written quote confirms the fee and scope before you commit.

You opt in on Modelo 149 within six months of the start-of-activity date shown in your Spanish Social Security registration, or in the document that keeps you in your home country's social security (RD 439/2007 art. 116). A spouse or child opting in has six months from entering Spain, or the main taxpayer's deadline if that is later. A missed deadline cannot be fixed later in the year.

Employees who work remotely for a foreign employer on Spain's international teleworking (digital nomad) visa meet the relocation condition, because article 93 names that visa for employed workers. Self-employed holders do not qualify through that rule; they need another article 93 route, such as an entrepreneurial activity approved under article 70 of Law 14/2013 or highly qualified work for a start-up or in R&D. The other conditions, such as five years without Spanish tax residence, still apply.

Beckham taxpayers pay Spanish wealth tax only on assets located in Spain (LIRPF art. 93.1). AEAT's Modelo 720 FAQ says they do not have to file the foreign-asset return. The regime does not extend automatically to the family, so a spouse or child who is Spanish tax resident and not on the regime may still have to file.