Election form for the impatriate regime regulated by article 93 of the Spanish PIT Act (LIRPF) and developed by articles 113 to 120 of the PIT Regulations (RD 439/2007). No filing fee — but a six-month deadline that, once missed, rules out electing the regime for that move.
Authorised filing agent with the Spanish Tax AgencyAEAT · SpainRegistered tax agent with HMRCHM Revenue & Customs · United KingdomIt is the election and waiver form for the special regime applicable to workers relocating to Spanish territory, commonly known as the Beckham Law. The election is exercised before the Spanish Tax Agency (AEAT) through this regulated tax declaration set out in article 119 of the PIT Regulations.
Filing it within the legal deadline is a conditio sine qua non to access the flat 24% rate on employment income for the year of relocation and the next five fiscal years. Without Form 149 filed in time, there is no regime — AEAT applies general PIT by default, with no possibility of late remediation.
Setting aside the initial election, the same form is also used to waive the regime before 31 December of the year prior to the one the taxpayer wishes to exit. Same structure, different effect.
Form 149 is not a self-assessment — it does not generate tax debt. It is an election declaration. The annual self-assessment under the regime is Form 151, which replaces the standard Form 100.
The procedure is linear but each step blocks the next. Incomplete documentation or a miscalculated deadline invalidates the file with no remediation available.
Three cumulative conditions: five fiscal years without Spanish tax residence, relocation for an eligible reason (employment contract, including remote work under the telework visa; appointment as director; entrepreneurial activity with ENISA; highly qualified professional in a startup or R&D) and six-month deadline not expired. Professional pre-assessment avoids costly rejections.
NIE/TIE and registration in the corresponding Social Security regime are pre-requisites. Important: the six months run from the SS registration date — not from arrival in Spain, not from NIE issuance, not from contract signing.
Passport, NIE, employment contract or equivalent, working life certificate evidencing registration, certificate of non-residence for the last five fiscal years issued by the tax administration of the country of origin, work or residence permit. For self-employed, additional evidence per qualifying route.
Access via digital certificate, Cl@ve PIN, or by an authorised representative through notarised power of attorney. Electronic filing generates a timestamped confirmation — keep the receipt. In-person filing at any AEAT office is also possible, though slower and without immediate trail.
AEAT issues, within ten working days, the document confirming the election. It goes to the employer or payer so they apply the regime withholding instead of the standard one.
While the regime is active, Form 151 replaces Form 100 (standard PIT). Same deadline (April–June of the following year). Form 720 exemption (declaration of foreign assets) throughout all fiscal years under the regime — one of Beckham's most powerful operational advantages.
Documentation changes per qualifying route. An application with partial documentation or without proof of the eligible reason is rejected without examination on the merits.
Drawing from the files crossing our desk each year, these are the recurrent reasons for rejection or subsequent invalidation by AEAT.
The most common and costliest error. The six months run from the start of activity shown in your Social Security registration, or in the document keeping your home-country cover — not from NIE, not from contract signing, not from arrival in Spain. Once missed, you cannot elect the regime for that move.
Absolute cause for inadmission. Tax residence means more than 183 days in Spanish territory per year, or having the centre of economic interests in Spain. Short visits do not count. Evidenced by certificate from the tax administration of the country of origin.
Each route requires specific documentary evidence. A generic statement of "working for foreign clients" is not enough for the self-employed routes without firm contracts and detailed activity description. AEAT scrutinises self-employed files with strict criteria.
Once approved, the AEAT certificate must be delivered to the employer to apply the 24% withholding rate. If it takes months, the worker will have borne progressive-tariff withholdings and will have to recover the difference via the annual return — cash blocked for an entire year.
From the date of registration in the corresponding Social Security regime. Not from the NIE issuance date, not from contract signing, not from entry into Spain. The working life certificate evidences the exact registration date.
No. SS registration is a prerequisite. Without registration, AEAT rejects the file for lack of material basis — the eligible reason (employment, board appointment, etc.) does not produce effects until registration is materialised.
Three options: digital certificate (most robust and traceable), Cl@ve PIN (SMS authentication, valid but session-limited), or representation through notarised power of attorney — recommended when the taxpayer does not yet have a Spanish-issued certificate.
AEAT requires remediation within ten business days. If not remedied, the file is dismissed. To avoid losing time within the six-month window, file everything in one shot — with documentation reviewed before pressing send.
Same Form 149 with "waiver" mark. Deadline: before 31 December of the year prior to the desired exit year. The waiver is final — it is not possible to re-enter Beckham for the same relocation, even if fiscal years remain available within the six-year period.
If you have relocated to Spain and have not yet filed Form 149, every week reduces margin. Tell us your case — registration date, profile, prior tax situation — and within 48 business hours we tell you if there is still a case and how we close it.
Reply within 48 business hours · Free initial assessment · Fixed quote after the call