Form 149 Spain: Complete Filing Guide for the Beckham Law

Form 149 (Modelo 149) is the official AEAT application to opt into Spain's Special Impatriate Regime — the Beckham Law. Filing it correctly and on time is the single most critical step in the entire process. This guide walks you through everything you need.

What Is Form 149?

Form 149 is the communication to the AEAT by which a taxpayer formally exercises their option to be taxed under the Special Impatriate Regime (Art. 93 LIRPF) instead of the ordinary IRPF. It is filed once, at the start of the regime, and triggers a review by the AEAT.

The 6-Month Deadline: The Most Critical Rule

Form 149 must be filed within 6 calendar months from the start of activity shown in your Spanish Social Security registration, or in the document keeping your home-country cover (art. 116 PIT Regulations). The visa issue date does not start the clock.

This deadline is strict and non-extendable. There is no regularization procedure, no appeal process, and no exception mechanism. Missing it by a single day means permanent loss of the Beckham regime for that relocation to Spain — you cannot re-apply for the same move.

Required Documents

• NIE (Número de Identificación de Extranjero) — mandatory before filing
• Employment contract or appointment document confirming the move to Spain
• Social Security affiliation document (NASS number + registration date)
• Passport and recent tax residency certificate from your previous country (to prove non-residency in Spain for the 5 prior years)
• For remote employees: the telework visa (non-EU nationals) and an employer certificate on remote work
• For family members: marriage certificate or birth certificates (apostilled if necessary)

How to File Form 149

Form 149 must be filed electronically through the AEAT's online portal (Sede Electrónica) using a digital certificate, Cl@ve, or through an authorized tax representative. The process:

1. Obtain your NIE and Social Security number
2. Gather all required documents
3. Complete Form 149 via the AEAT's Sede Electrónica
4. Receive acknowledgement of filing (keep this)
5. Receive the document confirming the election (AEAT issues it within ten working days)
6. Once accepted: inform your employer so they apply the 24% withholding rate

After Acceptance: Annual Filing with Form 151

Once accepted into the regime, you file Form 151 annually (instead of the standard Form 100) within the same campaign period (April–June of each year). Form 151 only covers Spanish-source income at the flat 24% rate.

Duration and Renewal

The regime lasts for the year of application plus the following 5 tax years — a total of up to 6 years. It cannot be renewed after the 6-year period ends, regardless of continued residence in Spain.

The Form 149 deadline is absolute. We have seen taxpayers miss it by days — the financial cost over 6 years can be in six figures. If you have recently moved to Spain or are planning to, check your deadline today.