Modelo 151 / Modelo 149
AEAT Sede Electrónica Schema
Royal Decree 439/2007 (IRPF Regulations) & Ley 28/2022.
Ley 35/2006 (LIRPF) & Ley 28/2022
Carlos Mendoza, Asesor Fiscal
REAF Reg. #48291 (Verified EEAT)
1. Legal Overview & Purpose
The Beckham Law (Régimen Especial para Trabajadores Desplazados) is a tax incentive established under Article 93 of the Spanish IRPF Law. It permits qualifying foreign workers, executives, digital nomads, and entrepreneurs relocating to Spain to be taxed as non-residents on Spanish-sourced employment income at a flat 24% tax rate up to €600,000 per year, rather than the standard progressive tax scale reaching 54%.
2. Statutory Framework & Legislative Authority
Enacted by Ley 35/2006, amended by Royal Decree 439/2007, and significantly expanded by Ley 28/2022 (Ley de Startups). The reform reduced the prior non-residence requirement from 10 years to 5 years, introduced eligibility for remote workers/digital nomads, and extended benefits to family members.
3. Step-by-Step AEAT Filing Procedure
Step 1: Verify non-residence in Spain during the 5 calendar years preceding the year of relocation.
Step 2: Execute an employment contract, corporate director appointment (<25% shareholding), or secure a Digital Nomad Visa.
Step 3: Register with Spanish Social Security or maintain valid A1 / Certificate of Coverage from origin country.
Step 4: File Modelo 149 within 6 months of Social Security registration.
Step 5: Receive AEAT Approval Resolution Certificate.
Step 6: Deliver approval certificate to employer payroll department to enforce 24% tax withholding rate.
4. Critical Pitfalls & AEAT Audit Risks
5. Practical Case Study & Tax Savings Outcome
US VP of Marketing earning €250,000 base salary relocating to Barcelona.
Under standard Spanish tax rates, annual IRPF tax liability in Catalonia would be approximately €104,500 (effective rate ~41.8%). Under Beckham Law, flat 24% tax rate applies.
Annual tax bill reduced to €60,000, creating an annual cash tax savings of €44,500 (€267,000 total savings over 6 years).
6. Frequently Asked Compliance Questions
Q:What is the duration of the Beckham Law tax benefit?
The regime applies for the tax year in which tax residency is acquired plus the following 5 consecutive tax years (6 tax years total).
Q:Are foreign dividends and capital gains taxed in Spain under Beckham Law?
No. Under Article 93 LIRPF, taxpayers under the special regime are only taxed on Spanish-sourced income and capital gains. Overseas dividends, interest, rental income, and capital gains from non-Spanish assets are completely exempt from Spanish tax.
Q:Do I have to file Modelo 720 (Foreign Asset Declaration)?
No. Taxpayers under the Beckham Law are legally exempt from filing Modelo 720 because they are taxed under Non-Resident Tax (IRNR) rules.
Q:Is Wealth Tax applicable under the Beckham Law?
Wealth Tax (Impuesto sobre el Patrimonio) and the Solidarity Tax apply ONLY to assets located within Spanish territory. Foreign bank accounts, real estate, and investments outside Spain are completely immune.
Q:What happens if I change jobs in Spain during the 6-year period?
You maintain your Beckham Law status provided your new employment or activity meets regime criteria and you notify AEAT via Modelo 149 within 1 month of changing employment.