Modelo 149 is the official AEAT form used to elect into Spain's special impatriate tax regime (régimen especial de trabajadores desplazados, Article 93 LIRPF — commonly known as the Beckham Law). It must be filed within six months of registering with Spanish Social Security (or starting activity in Spain for self-employed). Missing this deadline means permanent loss of the regime.
In practice
What Is Modelo 149?
Modelo 149 is the official AEAT (Spanish Tax Agency) form through which a taxpayer who has relocated to Spain elects to be taxed under the special impatriate regime (régimen especial de trabajadores desplazados al territorio español), regulated in Article 93 of Law 35/2006 (LIRPF) — universally known as the Beckham Law.
Without filing Modelo 149 within the prescribed deadline, the taxpayer cannot benefit from the regime and is subject to the standard progressive IRPF, with combined national and regional marginal rates that can reach 47%.
What the Regime Provides
Under the Beckham Law regime, the qualifying individual:
- Pays a flat 24% rate on Spanish-source employment and activity income up to EUR 600,000 per year (47% above that threshold).
- Most foreign-source income is exempt from Spanish tax during the regime period.
- The regime applies for the year of relocation and the following five tax years (six fiscal years total).
The Critical Deadline: Six Months from Social Security Registration
The Modelo 149 must be filed within six months of the date of registration with Spanish Social Security (or, for self-employed individuals and directors, from the date of commencing activity in Spain).
This deadline is absolute. There are no extensions, exceptions, or administrative remedies for missing it. The most common mistake is starting the six-month count from the date of physical arrival in Spain — which can be significantly earlier than Social Security registration.
Eligibility Under Article 93 LIRPF (as amended by Law 28/2022)
| Qualifying scenario | Key requirement |
|---|---|
| Employee (cuenta ajena) | Employment contract with Spanish or foreign entity active in Spain |
| Company director | Appointment as director of non-resident entity (or resident non-asset-holding entity) |
| Entrepreneur | Project certified as innovative or of economic interest by ENISA or EOI |
| Digital nomad | Remote activity under Law 28/2022 digital nomad permit |
| Highly qualified professional | Services to Spanish-resident entities in qualifying sectors |
In all cases, the applicant must not have been a Spanish tax resident in the five tax periods preceding relocation.
How to File
Modelo 149 is filed exclusively online through the AEAT electronic headquarters (Sede Electrónica), using a digital certificate or Cl@ve PIN. The application must include supporting documentation evidencing the qualifying scenario (employment contract, director appointment documentation, entrepreneurial project certification, or equivalent) and the Social Security registration date.
Once reviewed and approved, the AEAT issues a formal recognition of the special regime, which serves as the operative document for the six-year period.
Practical Implications: Six-Year Planning
Given that the regime exempts most foreign income and applies a flat 24% rate on Spanish income, Modelo 149 effectively resets the tax position of an inbound professional. Planning the timing of the Social Security registration — and therefore the Modelo 149 deadline — is a material element of pre-relocation tax advice.