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Beckham Law

Special impatriate regime: eligibility requirements, tax benefits, application deadline and planning.

Tax Article

10 May 2026

The deadline for filing Form 149 is 180 calendar days from Social Security registration: this deadline is absolute with no extension.

Tax Article

15 Jan 2026

Under the Beckham Law, you file modelo 151 and only declare Spanish-source income.

Strategy Article

6 Jan 2026

You must also file if you have capital gains above €1,600, imputed rental income above €1,000, or if you received the Ingreso Mínimo Vital.

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