FAQ Frequently Asked Questions About Beckham Law

That is an excellent and comprehensive compilation of information regarding Spain’s Special Tax Regime for Displaced Workers Ley Beckham/”Beckham Law” (Régimen Especial de Trabajadores Desplazados).

This regime offers significant tax benefits for qualified individuals moving to Spain. The rules were substantially updated and expanded effective January 1, 2023.

1. General Requirements & Eligibility (Quiénes Pueden Acogerse)

What are the most important changes to the special regime effective since January 1, 2023?

The required prior period of non-residence in Spain is reduced to five years.
Eligibility is expanded to new cases, including teleworkers, entrepreneurs, highly qualified professionals in emerging companies, and individuals in specific training, research, development, and innovation activities. Additionally, family members of the principal taxpayer can opt for the regime under certain conditions.

What is the prior non-residence requirement?

You must not have been a tax resident in Spain during the five tax periods preceding the year you move to Spanish territory. Since Jan 1, 2023, this was reduced from 10 years to 5 years.

Who, besides employees, can benefit from the special regime?

Teleworkers, entrepreneurs, highly qualified professionals providing services to emerging companies, and individuals carrying out training, research, development, or innovation activities.

Requirement	Detail	Key Change (2023)
Reason for Displacement	The move must be due to one of the following:	Expanded to include new categories.
1. Employment Contract	Starting a new work relationship with a Spanish employer, OR being ordered to move by an employer (carta de desplazamiento).
2. Digital Nomads/Teleworkers	Working remotely using exclusive telematic means, even if not ordered by the employer.	New inclusion.
3. Entity Administrator	Acquiring the status of administrator (Director) of a Spanish entity, regardless of the share percentage. Exception: If the entity is a “patrimonial entity” (over half its assets are passive), the administrator cannot hold more than 25% of the capital.
4. Entrepreneurial Activity	Carrying out an economic activity in Spain that is: (a) Innovative and of special economic interest (usually confirmed by a favorable report from ENISA), AND (b) The taxpayer has a prior residency authorization for this activity.	New inclusion.
5. Highly Qualified Professional	Carrying out activities in Spain that involve: (a) services in “emerging companies” (start-ups), OR (b) training, research, development, and innovation (R+D+I), with related remuneration exceeding 40% of their total business/professional/work income.	New inclusion.
Establishment Permanent (EP)	The taxpayer cannot obtain income that would be considered sourced through a Spanish Permanent Establishment, except in the case of qualifying Entrepreneurial Activity or Highly Qualified Professional Activity (Categories 4 and 5).

Family Members (Familiares Vinculados)

Who can benefit besides the main worker/investor?

The regime was expanded in 2023 to include the spouse, children under 25 (or any age if disabled), and the parent of the children (in cases without a marriage link), provided they meet certain conditions.

2. Duration and Tax Periods

How long does the regime last?

The regime is applicable for the tax year in which you acquire residence in Spain and the following five years, totaling up to six tax periods.

For which tax periods can the taxpayer apply this special regime?

The special regime applies for the year the taxpayer acquires residency in Spain and the 5 subsequent years, unless they renounce or are excluded. This means a maximum of six tax periods.

How is the prior period of non-residence in Spain calculated?

The taxpayer must not have been a resident for the 5 years prior to the year in which the fiscal residency is acquired. The calculation is based on the year residency is acquired, not the year of relocation.

3. Taxation and Wealth Tax

How does this regime affect Wealth Tax (Impuesto sobre el Patrimonio)?

Taxpayers under this regime are only subject to Wealth Tax on their Spanish assets ("obligación real"). Standard residents are taxed on their worldwide assets.

Topic	Detail
Double Taxation Relief (New)	The standard tax deduction for double international taxation is extended to income from qualifying Entrepreneurial Activities, up to a limit of 30% of the corresponding gross tax liability.
Wealth Tax (Impuesto sobre el Patrimonio)	Taxpayers under the Beckham Law are subject to Wealth Tax only by "real obligation" (on assets located in Spain), not on their worldwide assets (which applies to standard residents).
Real Estate Transfer	When a Beckham Law taxpayer sells Spanish real estate, the buyer is generally obliged to withhold and pay 3% of the agreed price to the Tax Agency (Model 211), similar to non-residents (Art. 25.2 of the IRNR Law).
Exemption for Reinvestment in Main Home	Yes, it can apply during the regime. If the regime ends, it may still apply if the person becomes a non-resident in an EU or EEA member state.

3. Communication and Forms (Modelos)

When is the deadline to apply? (Model 149)

The application must be filed within a maximum period of six months from the date of the start of the activity shown on the Spanish Social Security registration or the equivalent foreign Social Security documentation.

What is the Model 151?

Model 151 is the specific Annual Income Tax Return (Declaración del Impuesto sobre la Renta de las Personas Físicas) used only by taxpayers under this special regime. The new version of this model is used starting with the declaration for the 2023 tax year.

What is the difference between Model 149 and Model 147?

Model 149 (Special Regime): Used for communicating the option, renunciation, or exclusion from the "Beckham Law" special tax regime.
Model 147 (General Regime): Used by standard employees who become IRPF residents to communicate their displacement for the correct withholding of IRPF. Note: If you opt for the Model 147 procedure, you cannot generally later opt for the special regime (Model 149).

The following models are central to interacting with the Spanish Tax Agency (AEAT) regarding this special regime:

Form (Modelo)	Purpose	Deadline	Key Note
Modelo 149	Option (Application), Renunciation, Exclusion, or End of Displacement.	Max 6 months from the start date of the activity/Social Security registration.	This is the primary form for managing the status. Renouncing or being excluded generally prevents re-option for the regime.
	Renunciation: Voluntarily leave the special regime to be taxed as a standard IRPF resident (e.g., to take advantage of deductions only available to general residents).	Nov-Dec of the year preceding the year the renunciation takes effect.	The renunciation is irrevocable and takes effect from the start of the following tax year. The taxpayer cannot re-opt for the special regime later.
	Exclusion: Informing the Tax Agency of the breach of conditions for the regime's application.	One month from the date the conditions for the regime were breached.	The exclusion takes effect in the same tax period in which the non-compliance occurred. The taxpayer cannot re-opt for the special regime later.
	End of displacement To ensure that income derived from activity carried out after the date of this communication is not treated as having been obtained under the special regime rules.	One month from the end of the displacement (if not losing residence).
Modelo 151	Annual Tax Return for taxpayers under the special regime (IRPF).	Generally filed in the year following the tax period (e.g., 2023 return filed in 2024).	New Model: The new version applies for declarations of the 2023 exercise and onwards.
Modelo 147	Communication of displacement by employees (non-special regime).	Before or at the start of work.	Used by standard employees to notify the AEAT for correct IRPF withholding. Note: Generally, those who use the Model 147 procedure cannot later opt for the special Beckham Law regime (Model 149).
Modelo 145	Withholdings about renuntiation / exclusion.		File Model 145 to your employer/withholding agent prior / after Model 149 submission.

In summary Modelo 149:

Planning to end the regime: Use Renunciation (Nov-Dec of the prior year).
Breaking a rule of the regime: Use Exclusion (within one month of the breach).
The consequence is the same: You can never apply for the Beckham Law again.

4. Tax Certificate

What is the purpose of the Certificate of Option (Model 149 Annex III)?

It serves as proof to your employer/withholding agent that you are under the special regime. This ensures they apply the correct Non-Resident Income Tax (IRNR) rules for withholding (the flat 24% rate) instead of the higher, progressive IRPF withholding rates.

Can I apply for a Spanish Tax Residence Certificate?

Yes, you are an IRPF taxpayer and a fiscal resident of Spain. However, the Tax Agency will not issue a tax residence certificate for the purposes of avoiding double taxation under tax treaties, unless there is a specific agreement for reciprocity.

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