Modelo 151
AEAT Sede Electrónica Schema
Article 93 LIRPF & Order HFP/1338/2023 (Form 151 Annex).
Ley 35/2006 (LIRPF) & Ley 28/2022
Carlos Mendoza, Asesor Fiscal
REAF Reg. #48291 (Verified EEAT)
1. Legal Overview & Purpose
Modelo 151 is the mandatory annual personal income tax return filed by individuals who have been approved for the Beckham Law special regime. Unlike standard Spanish tax residents who file Modelo 100, Beckham Law taxpayers file Modelo 151 to declare Spanish-sourced employment income, director fees, and Spanish capital gains.
2. Statutory Framework & Legislative Authority
Established pursuant to Order HFP/1338/2023. Governed by the rules of Non-Resident Income Tax (IRNR) adapted under Article 93 LIRPF. Filer must submit during the standard annual Spanish tax campaign window (April to June).
3. Step-by-Step AEAT Filing Procedure
Step 1: Gather annual tax certificates: Spanish employer Form 240 / Certificado de Retenciones, bank certificates, and stock vesting statements.
Step 2: Access AEAT Sede Electrónica and open "Modelo 151 - Declaración del Impuesto sobre la Renta de las Personas Físicas del Régimen Especial".
Step 3: Authenticate using your Digital Certificate or Cl@ve PIN.
Step 4: Complete Section A (Personal & Domicile Data) and Section B (Spanish Employment Income up to €600,000 taxed at 24%, amount over €600,000 taxed at 47%).
Step 5: Report Spanish-sourced dividends, interest, or capital gains in Section C (taxed at progressive IRNR rates of 19% to 28%).
Step 6: Deduct monthly IRPF withholdings already withheld by your Spanish employer.
Step 7: Sign and submit electronically; save the official PDF receipt and CSV code.
4. Critical Pitfalls & AEAT Audit Risks
5. Practical Case Study & Tax Savings Outcome
Executive earning €300,000 base salary + €350,000 Spanish equity bonus (€650,000 total income).
First €600,000 is taxed at flat 24% (€144,000 tax). Remaining €50,000 above €600,000 threshold is taxed at 47% (€23,500 tax).
Total Spanish tax liability: €167,500 (effective rate 25.77%). Under standard Catalonia scale, tax would be €328,000 (saving €160,500).
6. Frequently Asked Compliance Questions
Q:When is the filing deadline for Modelo 151?
Modelo 151 must be submitted electronically between April 1 and June 30 of the calendar year following the tax year being reported.
Q:Do I report my foreign salary on Modelo 151?
If your work is physically performed in Spanish territory, the employment income is considered Spanish-sourced and MUST be reported on Modelo 151 regardless of whether payment was remitted to a foreign bank account.
Q:Can I claim personal and family tax allowances on Modelo 151?
No. As Non-Resident Income Tax rules apply, general IRPF personal, child, and disability deductions available under Modelo 100 do NOT apply to Modelo 151.
Q:What if my employer withheld 24% on all my salary throughout the year?
If your total Spanish employment income was under €600,000 and withholdings exactly equaled 24%, your Modelo 151 result will be €0 (balanced), but filing is still legally mandatory.
Q:How do I pay if my Modelo 151 results in a tax due balance?
Payment is made electronically via NRC code generated through your Spanish bank account or by direct debit (domiciliación bancaria) prior to June 25.