Modelo 151 is the annual Non-Resident Income Tax return filed by taxpayers under Spain's special impatriate regime (Beckham Law, Art. 93 LIRPF) during each year the regime is in force. It replaces the standard IRPF Form 100 and reflects taxation at a flat 24 per cent rate on Spanish-source income up to EUR 600,000 per year. The filing deadline is the same as for standard IRPF: from 2 April to 30 June of the year following the tax year.
In practice
What Is Modelo 151
Modelo 151 is the official annual self-assessment form for taxpayers who are taxed under the special impatriate regime of Article 93 LIRPF during each year in which the regime is in force. It is the annual income tax return for workers relocated to Spain under the so-called “Beckham Law“.
Its format and rules are currently governed by Order HFP/1338/2023 and its annual updates. It is not a pure non-resident tax form but a special IRPF regime with taxation assimilated to that of a non-resident.
Who Must File
All taxpayers who have opted into the special regime (via Modelo 149) and whose election has been accepted by the AEAT must file Modelo 151. The regime may apply for up to six tax years (the year of arrival and the following five).
Content and Taxation
Modelo 151 reports:
- Spanish-source employment income taxed at 24% up to EUR 600,000 per year (47% on the excess)
- Spanish-source capital income and capital gains taxed at the IRNR savings rates (19-28%)
- Foreign-source income which is generally not included as it is exempt under the special regime
Filing Deadline and Method
Modelo 151 must be filed in the same window as the standard IRPF return: from 2 April to 30 June of the year following the tax year in question. Electronic filing is mandatory.
Modelo 151 vs. Modelo 100
| Feature | Modelo 100 (standard IRPF) | Modelo 151 (impatriate regime) |
|---|---|---|
| Worldwide income | Yes | Spanish-source only (plus exemptions) |
| Tax rate | Progressive 19-47% | Flat 24% up to EUR 600,000 |
| Modelo 720 required | Yes | No |
| Overseas assets taxed | Yes | Spain only |
Modelo 149 vs. Modelo 151
Modelo 149 is the election form for the special regime, filed within six months of starting work in Spain. Modelo 151 is the annual return filed every year while the regime is active.