Beckham Law in Spain

The Beckham Law is not a visa. It is a special personal income tax regime for people who move to Spain to work, and it has to be claimed within six months of starting that work. Miss the deadline and it is lost for good. We check whether you qualify, prepare the documentation, file the opt-in on modelo 149 and obtain the certificate your employer needs. Then we file your yearly return on modelo 151 for as long as the regime lasts, and handle your exit from it when the time comes.

Our fees. Filing modelo 149 and modelo 151 has no official charge. Any tax due is paid to the Tax Agency.

Visa first, Beckham Law after

People often search for the “Beckham visa”, but there is no such thing. Immigration and tax are two separate procedures, and they happen in this order:

1. Residence. Non-EU citizens first need the right to live and work here: a work visa, a digital nomad visa, an EU Blue Card or an entrepreneur visa. EU citizens skip this step and register for the EU registration certificate.
2. Start of activity. The six-month clock starts when the work in Spain starts. In practice, that is the date of your Social Security registration, or the date on your certificate of coverage if you remain insured in another country.
3. Opt-in. The documentation goes to the Tax Agency first, then modelo 149 is filed quoting that submission.
4. Certificate. The Tax Agency issues a certificate confirming the regime, which you hand to your employer so your payroll is withheld at the special rate.
5. Yearly returns. Modelo 151, in the ordinary campaign, for the year you become resident and the five years after it.

Who can claim it

The regime is article 93 of the Personal Income Tax Law. The Start-ups Law (Law 28/2022) widened it from 2023. The conditions:

• No Spanish tax residence in the five tax years before the year you move. It used to be ten.
• A qualifying reason for the move: an employment contract with a Spanish or a foreign employer (including remote work under the international telework visa), an appointment as a company director, an entrepreneurial activity recognised as innovative, or highly qualified professional work for start-ups or research and training activities.
• You become tax resident in Spain as a result of the move.
• Your family may join the regime if they move with you or later: your spouse, children under 25, children of any age with a disability, or the other parent of your children. Their own conditions apply, including limits on their income.

These conditions have details that decide real cases, such as how much of a company a director may own. That is why the eligibility check is part of the opt-in fee, and why we do it before anything is filed.

What changes in your taxes

It is not automatically the better option. For a moderate salary, or with family deductions the ordinary system allows, the ordinary scale can cost less. The case study compares both with your real figures before you commit, because once you leave the regime you cannot opt back in.

Deadlines that cannot be missed

• Opting in: within six months of starting your activity in Spain. There is no late filing.
• Voluntary waiver: filed in November and December, effective from the following year.
• Exclusion: within one month of no longer meeting the conditions, for example if you lose the job that justified the regime.
• End of the move: within one month of it ending.
• Yearly return: the ordinary income tax campaign, normally from April to the end of June.

How we run it

1. Case study. Your residence history, the reason for your move, your income, your family, and a comparison of the special regime with the ordinary one.
2. Documentation. Contract, company letter, director appointment or innovation report, plus Social Security registration or certificate of coverage, submitted to the Tax Agency.
3. Modelo 149. Filed with your digital certificate or by us as your representative, inside the deadline.
4. Certificate to your employer. We send it on and check your first payslips carry the right withholding.
5. Every year. Your modelo 151, plus a reminder when any condition may change.

Mistakes we see most

• Counting the six months from arrival or from the visa, when they count from the start of the activity.
• Assuming a digital nomad visa gives the regime automatically. It only gives you the right to apply.
• Filing the ordinary modelo 100 in the first year and then trying to change course.
• Forgetting the exclusion notice after changing jobs.
• Waiving the regime in a hurry, not knowing it cannot be claimed again.

Frequently asked questions

Is the Beckham Law still in force? Yes. It was widened by the Start-ups Law from 2023 and applies in 2026.

Can EU citizens use it? Yes. It is a tax regime, not an immigration one, so nationality does not matter. What matters are the conditions above.

Can self-employed people claim it? Not as ordinary autónomos. It is open to entrepreneurs with an activity recognised as innovative and to highly qualified professionals who meet the specific conditions. For an ordinary autónomo registration, the ordinary system applies.

Do I need a digital certificate? It makes filing easier, and we can arrange your certificado digital. We can also file as your representative.

What if I do not qualify? Then your returns follow the ordinary rules, which our income tax service for foreigners handles.

Tax rates, thresholds, conditions and deadlines are set by law and can change, so we confirm the ones in force for your case before you file.