BeckhamTax › Modelo 149
⏱️ 6-Month Deadline — Plazo de 6 Meses

Modelo 149
Beckham Law Application Guide

Modelo 149 is the official AEAT form to apply for Spain's Beckham Law (impatriate regime). You have 6 months from your Social Security registration date to submit it. Miss this deadline and you permanently lose access to the regime for that year.

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6
Months to file
0€
AEAT filing fee
151
Annual return form (replaces 100)
720
Exempt from Mod. 720 (foreign assets)

What Is Modelo 149? — ¿Qué es el Modelo 149?

Modelo 149 is the election form (opción/renuncia al régimen especial) filed with the Spanish Tax Agency (AEAT) to formally opt into — or out of — the special tax regime for inpatriates (Art. 93 LIRPF), commonly known as the Beckham Law.

Filing it on time is a hard legal requirement. The AEAT does not allow late submissions, and there is no appeals process for missed deadlines. The form is submitted online via the AEAT's Sede Electrónica, or in person at any AEAT office.

Important: Modelo 149 is also used to renounce the regime

If your circumstances change (e.g., you no longer qualify), you must file Modelo 149 again before 31 December of the year prior to the one you wish to exit. This is a different use of the same form.

Step-by-Step Process — Paso a Paso

1

Verify Your Eligibility — Verifica tu elegibilidad

Before filing, confirm you meet all requirements: 5-year non-residency, relocation reason (employment, startup, I+D, or remote work), and the specific conditions of your chosen qualification route. A professional pre-assessment avoids costly rejections.

2

Obtain Your NIE and Register with Social Security

Your NIE (Número de Identificación de Extranjero) and Social Security affiliation number are required to file Modelo 149. The 6-month countdown starts from your Social Security registration date — not your arrival date or visa date.

3

Gather Your Documents — Reúne la documentación

See the full document checklist below. Having all documents ready before starting the filing is critical — partial applications can be rejected.

4

File at AEAT — Presenta ante la AEAT

Submit Modelo 149 via the AEAT's online platform (Sede Electrónica) using your digital certificate, Cl@ve PIN, or through a fiscal representative (asesor fiscal) with your authorized power of attorney. We recommend online submission for the timestamped confirmation.

5

Receive AEAT Confirmation — Confirmación AEAT

The AEAT will issue a certificate confirming your registration under the special regime. Keep this document — your employer will need it to apply the 24% withholding rate instead of the progressive IRPF rates on your payslips.

6

File Modelo 151 Annually — Declaración anual: Modelo 151

Each year, instead of Modelo 100 (standard IRPF), you file Modelo 151. The deadline is the same as for Modelo 100 (April–June). You are exempt from Modelo 720 (declaration of assets abroad) during all years you remain under the regime.

Documents Required — Documentación Necesaria

For Employees — Para Empleados

  • ▸Passport or ID document
  • ▸NIE (Número de Identificación de Extranjero)
  • ▸Employment contract with Spanish company
  • ▸Social Security registration certificate (Vida Laboral)
  • ▸Certificate of non-residency in Spain (last 5 years)
  • ▸Work/residence permit or Digital Nomad Visa

For Self-Employed — Para Autónomos

  • ▸All of the above (passport, NIE, SS registration)
  • ▸Evidence of qualifying economic activity
  • ▸ENISA report (if entrepreneurial activity route)
  • ▸Contracts with certified startups (if route 2)
  • ▸Research/training institution contract (if I+D route)
  • ▸Digital Nomad Visa (if remote worker route)

Common Errors — Errores Frecuentes

These are the most common reasons the AEAT rejects or invalidates Modelo 149 applications:

✗

Filing after the 6-month deadline

The most common and costliest error. The 6 months run from Social Security registration, not from when you received your NIE, signed your contract, or entered Spain. Track the exact date.

✗

Having been a Spanish tax resident within the last 5 years

This disqualifies you regardless of any other factor. "Tax resident" means spending more than 183 days per year in Spain, or having your main economic interests here. Short visits do not count.

✗

Insufficient documentation for the qualifying route

Each route has specific documentary evidence requirements. A general statement of "working for foreign clients" is not sufficient for the self-employed routes without supporting contracts and activity descriptions.

⚠️

Notifying your employer too late

Once approved, you must provide the AEAT certificate to your employer so they apply the correct 24% withholding rate. If you wait months, you may have overpaid withholding tax that you'll need to recover via the annual return.

Don't Risk Your Modelo 149

One missed deadline. One missing document. One wrong route. The Beckham Law application has no room for error. Let us handle it for you — we've processed hundreds of applications with a 100% acceptance rate.

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Related Guides

✈️

Digital Nomads

Remote worker eligibility
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Autónomos

Self-employed qualification
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Family Extension

Family members' eligibility