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04 Family extension · Art. 93.3 LIRPF · Law 28/2022

Family extension. One Beckham for the whole household.

Since 2023, the spouse, children under 25 (or any age with a disability) and, without marriage, the other parent of the children can elect the regime alongside the primary taxpayer. Each files their own Form 149, with one common limit: their combined taxable bases must be lower than the primary's.

Authorised filing agent with the Spanish Tax AgencyAEAT · SpainRegistered tax agent with HMRCHM Revenue & Customs · United Kingdom
01 Who can join

The household, inside the regime.

Since 2023, article 93.3 LIRPF lets the primary taxpayer's family members elect the regime. Each member meets their own conditions, plus one common rule on taxable bases.

— Member 1

Spouse or parent of the children

  • Spouse of the primary taxpayer. Without marriage, only the other parent of the children; a partner with no children in common does not qualify through this route
  • Moves with the primary taxpayer or later, provided the primary's first tax year under the regime has not ended
  • Becomes Spanish tax resident and was not resident in the five preceding years
  • No income through a permanent establishment in Spain
How they are taxed: under the same rules as the primary. Salary, if any, at 24% up to €600,000. Spanish-source savings income on the savings scale (19% to 30%). Foreign-source income other than employment is not taxed in Spain during the regime.
— Member 2

Children under 25

  • Under 25, or any age with a disability
  • Move with the primary or later, before the primary's first tax year under the regime ends
  • Five years without Spanish tax residence
  • Biological or adopted children
How they are taxed: the same scheme. Relevant when the child has own Spanish-source income; foreign-source income other than employment is not taxed in Spain during the regime.
02 The taxable-base limit

The rule that decides the extension.

The combined taxable bases of the family members under the regime must be lower than the primary taxpayer's taxable base, in every tax year the regime applies. Lower, not equal: if they match, the condition fails.

So initial planning must estimate each member's base across the six years, especially when the primary earns variable pay or a family member has a significant Spanish salary or Spanish-source income.

— Important

The limit is tested year by year. Failing it in one year can lead to the family members' exclusion from the regime. Review the figures before each year closes.

03 How to apply

Each member, their own Form 149.

Each family member files their own Form 149. There is no joint application, and a family member can only apply the regime if the primary taxpayer does too.

Deadline: six months from the family member's date of entry into Spain, or the primary's deadline if later (art. 116 PIT Regulations). Keep evidence of the entry date: tickets, passport stamps or rental contract.

Documents per member: passport and NIE, marriage certificate or children's birth certificates, tax residence certificates for the five preceding years and proof of entry date. AEAT issues the document confirming the election within ten working days.

04 Common errors

Where the extension gets lost.

×

Relying on a partner with no children in common

Without marriage, the law only admits the other parent of the children. A registered partner with no children in common cannot use the family route; they would need their own reason for moving.

×

Arriving after the primary's first year

A family member can arrive with the primary or later, but before the primary's first tax year under the regime ends. Arriving afterwards rules out the family route.

×

Taxable bases equal to or above the primary's

The family total must be lower. Common when the spouse has a high Spanish salary.

×

Assuming 24% applies to all income

24% is for employment income up to €600,000. Spanish-source savings income has its own scale, and foreign income other than employment is not taxed in Spain during the regime.

05 FAQ

What families ask.

Can the spouse work in Spain?

Yes. Their salary is taxed at 24% up to €600,000, like the primary's, as long as the taxable-base limit is met.

What if the spouse arrives a year later?

It depends on when the primary's regime started. They can arrive later as long as the primary's first tax year under the regime has not ended. If the primary became resident in 2026, the family member must arrive before the end of 2026.

Does an unmarried partner count?

Only if they are the other parent of the children. The law refers to the spouse and, without marriage, to the children's parent.

Are children over 25 included?

No, unless they have a disability; then there is no age limit. Others can apply on their own if they have their own reason for moving.

Can a family member apply if the primary is not under the regime?

Not through the family route: it depends on the primary applying the regime. They could apply on their own if they meet every condition of article 93 LIRPF.

Relocating as a family and need to fit the pieces?

Tell us the household details — relocation dates, profile of each member, relevant wealth. Within 48 business hours we tell you who fits the extension, in what order to file, and how the cap is modelled.

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— Other Beckham guides

— Remote work route

Digital nomads

Remote employees working from Spain — requirements, visa and how salary is taxed.
— Self-employed routes

Autónomos & freelancers

The three routes for self-employed — ENISA entrepreneur, qualified at emerging company, R&D.
— Procedure

Form 149

The election form for the regime — six-month deadline, documentation, common errors.