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V1852-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Spouse of Beckham regime taxpayer must submit form 151

The DGT confirms that the spouse of a taxpayer under the Beckham special tax regime must submit form 151, as beneficiaries of this regime are obliged to do so.

In 5 key points

How it affects those involved

Spouses of taxpayers under the special tax regime for relocation to Spain are required to file form 151.

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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