Attractive Tax Incentive for Foreign Talent Checklist

The importance of the Beckham Law lies in two main tax breaks that overturn the standard rules for residents. The Beckham Law (officially the Régimen Especial para Trabajadores Desplazados or Special Tax Regime for Posted Workers) is one of the most significant and attractive tax incentives Spain offers to incoming foreign talent, especially high earners and remote workers.

Flat Tax Rate: Instead of the standard progressive income tax (IRPF) rates that can reach 47% or more, you pay a flat rate of 24% on your Spanish employment income (up to €600,000).
No Worldwide Taxation: Unlike a standard resident (who is taxed on all global income), a Beckham Law beneficiary is taxed only on Spanish-sourced income. Foreign dividends, interest, rental income, and capital gains from foreign assets are exempt from Spanish taxation.

Since we already have a post titled “Form 149 Beckham Law” in your current content list, let’s turn the key benefits and requirements into an Eligibility and Benefits Checklist.

If you’re unsure where to begin, check out our comprehensive tax obligation strategy. Taxes in Spain Guide 2026.

✅ The Beckham Law (Modelo 149) Eligibility and Benefits Checklist

The Beckham Law is an elective special tax regime that allows qualifying foreign workers to be taxed as non-residents for six years, even if they spend more than 183 days in Spain.

📋 Eligibility Checklist (Before You Apply)

You must meet all these criteria to be eligible to file Modelo 149 and opt into the regime:

Requirement	Status	Key Detail
Non-Resident in Prior Years	MUST NOT have been a Spanish tax resident in the 5 tax years immediately preceding your relocation.	The duration was reduced from 10 years by the recent Startup Law.
Reason for Relocation	MUST relocate to Spain due to a valid work reason.	This includes: a job offer from a Spanish company; being transferred by a foreign employer; being a digital nomad (with the specific visa); or certain entrepreneurial/highly qualified activities.
Source of Income	MUST NOT derive income through a permanent establishment in Spain (i.e., you cannot be a standard Autónomo / self-employed freelancer without the digital nomad visa).	The income should primarily come from an employment contract or specific qualified professional activity.
Shareholding Limit	If you are a company director, you must generally own less than 25% of the capital of the company that employs you (unless applying under a startup/entrepreneur visa exception).	This is to prevent business owners from using the regime for personal tax reduction.
Application Window	MUST submit the application (Modelo 149) within six months of starting your Social Security registration or your employment activity in Spain.	This deadline is absolute and cannot be extended. Missing it means you are taxed under the standard IRPF regime for the year.

Beckham Law Imcome Tax

💰 Key Tax Benefits Checklist (For Six Years)

If you are successfully approved, the following major benefits apply for the first year of arrival plus the following five tax years (total of six years):

Tax Category	Beckham Law Regime	Standard Resident Regime (IRPF)
Employment Income Rate	Flat 24% on Spanish employment income (up to €600,000), 47% on income above this threshold).	Progressive rates rising from 19% to 47% (depending on CC.AA. and income).
Foreign Employment Income	Tax Exempt.	Fully taxed in Spain (subject to DTA relief).
Foreign Passive Income	Tax Exempt. (e.g., dividends, interest, rental income, and capital gains from assets outside Spain).	Fully taxed in Spain (at savings base rates, 19% to 28%, plus subject to regional Wealth Tax.
Wealth Tax	Only applies to assets located in Spain.	Applies to worldwide net assets.
Modelo 720	Generally NOT required (since foreign assets are not relevant to Spanish tax).	Mandatory if foreign assets exceed €50,000.

📉 Potential Disadvantages Checklist

The Beckham Law is not beneficial for everyone. You must weigh these limitations:

No Deductions: You cannot claim the standard personal, family, or regional tax deductions available to regular residents (e.g., deductions for a joint tax return, mortgage, or local housing costs).
Joint Filing: You cannot file a joint tax return with your spouse.
Lower Earners: If your annual income is below roughly €60,000 (depending on the CC.AA.), the standard IRPF progressive rates, combined with available deductions, may result in a lower overall tax bill than the flat 24% rate.

📝 The Beckham Law Application (Modelo 149) Documentation Checklist

The application for the Beckham Law (Régimen Especial para Trabajadores Desplazados – Modelo 149) must be submitted to the Spanish Tax Agency (AEAT) within six months of starting your employment activity or registering with Social Security in Spain. Missing this deadline means you cannot opt into the regime for that tax year.

This checklist outlines the essential documents and the exact procedure for submission.

📋 Mandatory Document Checklist

Gather and digitize the following documents. Note that foreign documents may require a sworn translation (traducción jurada).

Document	Purpose / Requirement	Status
1. Identification	Passport (full copy) and Spanish TIE (if received) or NIE Certificate.	Proof of identity and registration in Spain.
2. Employment Contract	The signed contract with the Spanish employer or the transfer letter from the foreign employer.	Crucial: Must clearly state the start date and the services to be rendered in Spain.
3. Proof of Social Security Affiliation	The document confirming your registration with the Spanish Social Security system (or the equivalent, if a bilateral agreement applies).	Proves your official start date in Spain, which triggers the six-month deadline.
4. Proof of Non-Residency	Tax Residency Certificate from your previous country of residence.	Must confirm you were NOT a tax resident in Spain during the five tax years prior to your arrival. This is mandatory for the application.
5. Modelo 149 Application Form	The duly completed official application form.	This form details your personal data, employer data, and the date you started your employment activity in Spain.
6. Digital Nomad Visa / Highly Qualified Worker (If Applicable)	Copy of the decision or resolution approving your DNV or HQC visa.	Required if applying under the specific provisions for entrepreneurs, DNV holders, or highly qualified professionals.

⚠️ Note on Translations: Any document not issued in Spanish must be submitted with a sworn translation (traducción jurada) completed by a translator recognized by the Spanish Ministry of Foreign Affairs.

🚀 Step-by-Step Filing Procedure

The application is submitted electronically to the AEAT’s Registry.

Step	Action	Description
Step 1: Obtain Electronic Access	Secure your Digital Certificate or Cl@ve PIN.	You must have a recognized electronic signature or authentication method to file forms with the AEAT.
Step 2: Complete Modelo 149	Access the AEAT website and find the form under the “Special Tax Regime for Posted Workers.”	Fill in all sections, ensuring the date of commencement of the activity is accurate, as the 6-month deadline is calculated from this date.
Step 3: Prepare the File	Consolidate all mandatory supporting documents (passport, contract, non-residency certificate, etc.) into a single PDF or ZIP file.	Ensure the file is named clearly and does not exceed the AEAT’s file size limit (usually around 4MB).
Step 4: Submission	Attach the document file to the completed Modelo 149 and electronically sign the submission.	Once submitted, you will receive an official receipt ($justificante$)$ with a registration number and date. Keep this safe.
Step 5: Await Resolution	The AEAT will review the application. This process can take several weeks or months.	The AEAT will issue an official resolution (either approval or denial) via electronic notification (e.g., through the Carpeta Ciudadana or your notification address).
Step 6: First Tax Filing	Once approved, you must file Modelo 151 (Special Regime Income Tax) for your first tax year, NOT the standard Modelo 100 (IRPF).	This is filed during the standard tax season (April–June) following the end of the tax year.

That’s a crucial checklist! Since the Beckham Law (Modelo 149) offers massive tax advantages but has a very strict 6-month deadline and detailed documentation requirements, this is a precise, step-by-step procedural guide.

This checklist focus only on the required documentation and the exact steps for filing the application with the AEAT.

Form 149 Beckham Law