Beckham Law Tax & Legal Compliance Guides

Deep technical and statutory compliance guides written for expatriates, foreign executives, and digital nomads relocating to Spain.

Modelo 149

Modelo 149 Application Guide & Portal Walkthrough

Step-by-step electronic filing procedure for Form 149 on the AEAT Sede Electrónica.

Article 93 of Ley 35/2006 (LIRPF) and Order HFP/1338/2023.

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Modelo 151 / Modelo 149

Spanish Beckham Law Legal Overview (2026)

Comprehensive legal analysis of the Special Regime for Inbound Workers in Spain.

Royal Decree 439/2007 (IRPF Regulations) & Ley 28/2022.

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Box 43 Form 149

Digital Nomad Visa & Beckham Law Tax Optimization

Tax rules for foreign remote workers relocating under the Startup Law (Ley 28/2022).

Ley 14/2013 (International Mobility) & Article 93.1.b LIRPF.

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Modelo 720 / Modelo 714

Wealth Tax & Modelo 720 Exemption Guide

Detailed guide on worldwide asset immunity and foreign asset filing exemptions under Beckham Law.

Ley 19/1991 (Impuesto sobre el Patrimonio) & Article 93 LIRPF.

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Modelo 151

Modelo 151 Tax Return Guide (2026)

Annual non-resident personal income tax return for Beckham Law taxpayers in Spain.

Article 93 LIRPF & Order HFP/1338/2023 (Form 151 Annex).

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Modelo 030

Modelo 030 Census Registration Guide

Pre-requisite AEAT tax census registration, NIE assignment, and fiscal address setup.

General Tax Regulation (RD 1065/2007 Article 8).

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Form 149 / Form 151 Section B

DGT Ruling V0813-23 RSU Time-Slicing Guide

Statutory formula for sourcing unvested stock options and RSUs based on physical workdays in Spain.

DGT Binding Ruling V0813-23 & Article 93.2 LIRPF.

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Modelo 200 / Form 149 Box 42

DGT Ruling V1372-25 Corporate PE Risk Guide

Protecting foreign employers (US LLCs, UK Ltds) from Spanish Permanent Establishment corporate tax risk.

DGT Binding Ruling V1372-25 & OECD Model Article 5.

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ENISA Startup Certification

Ley de Startups (Ley 28/2022) Tax Benefits Guide

Comparing startup in-kind share exemptions (§42.3.f LIRPF) vs Beckham Law 24% flat rate.

Ley 28/2022 (Fomento del Ecosistema de las Empresas Emergentes).

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Certificado Digital FNMT / Cl@ve Permanent

Spanish Digital Certificate & Cl@ve PIN Setup Guide

Step-by-step FNMT digital certificate installation for AEAT Sede Electrónica filings.

Ley 39/2015 (Procedimiento Administrativo Común).

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Modelo 720

Modelo 720 Overseas Asset Declaration Exemption Guide

Complete statutory immunity analysis for foreign bank accounts, stocks, and real estate under Beckham Law.

Additional Provision 18 Ley 58/2003 (LGT) & Article 93 LIRPF.

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Modelo 151 Anexo II

Spanish Foreign Capital Gains Taxation under Modelo 151

Tax rules for selling real estate, crypto, and foreign stock portfolios under the Beckham Law.

Article 93.1 LIRPF & Non-Resident Income Tax Law (IRNR RDLeg 5/2004).

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