How much does it cost to apply for the Beckham Law in Spain? Fees and cost variables

Fee ranges for processing the Spanish impatriate special regime (Beckham Law). What is included, which variables determine the price, and when the regime is worth applying for.

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The problem

The special impatriate regime, known as the Beckham Law (Article 93 LIRPF), allows workers relocated to Spain to be taxed as non-residents for a maximum of 6 fiscal years. This means paying a flat 24% rate (up to €600,000) instead of the progressive IRPF scale, which can generate very significant tax savings for high-earning executives and professionals. Correct application requires filing Modelo 149 with the AEAT within the deadline (6 months from the start of employment in Spain), but the associated services go far beyond that: Modelo 151 returns for each of the 6 regime years, wealth advisory, fiscal planning of the relocation, and management of contingencies.

Our solution

At BMC we specialise in the Beckham Law for executives, entrepreneurs and professionals relocating to Spain. We manage the full process from the Modelo 149 application through to the annual Modelo 151 returns during the regime's lifetime, with preventive advice on aspects that may put the regime at risk. The first consultation is free.

Process

How we do it

1

Eligibility and suitability analysis

Not every impatriate should opt into the regime. We analyse the full tax profile: total compensation, income sources, asset position in Spain and abroad, and the existence of capital or business income that the regime may complicate.

2

Filing Modelo 149

We file Modelo 149 with the AEAT within the 6-month window from the start of employment in Spain. An error in this deadline or in the form's content can invalidate the option for the entire regime period.

3

Annual Modelo 151 returns

Each year of the regime (up to 6) requires the special impatriate return (Modelo 151). We manage it with prior review of all income sources — Spanish and foreign — that may affect the effective rate.

4

Wealth advisory and regime exit planning

The year before the regime ends is critical: which assets to hold in Spain, how to plan the transition to ordinary IRPF, what to do with the wealth accumulated abroad. The end of the regime must be planned in advance.

€2,500-6,000
Total year 1 fees (full processing)
24%
Flat rate vs. ordinary IRPF scale
6 months
Maximum deadline to apply

I relocated as CTO from Berlin to Barcelona. BMC handled the entire Beckham process in record time, including coordination with my Spanish company on the Modelo 149 requirements. The tax saving in the first three years has more than covered the fees.

Thomas Weber Chief Technology Officer, Tech startup, Barcelona

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How much does it cost to apply for the Beckham Law in Spain?

Fees for processing Spain’s Beckham Law (the special impatriate regime under Article 93 LIRPF) range from €2,500 to €6,000 for a full first year — covering Modelo 149, employer coordination, the first Modelo 151 return and advisory on foreign-source income — depending on the complexity of the taxpayer’s fiscal profile and any contingencies that arise. The ranges shown are market references; final fees are always set after a case-specific review.

Beckham Law fee ranges: reference table

Service / profilePrice rangeIncludesExcludes
Year 1 processing (simple profile)€2,500–4,000Modelo 149, first Modelo 151, basic advisoryComplex foreign income, Modelo 720
Year 1 processing (complex profile)€4,000–6,000All of the above + multi-country income, stock optionsFull wealth planning, home-country advisory
Annual Modelo 151 (years 2-6)€800–2,000/yearAnnual impatriate return, income reviewIncome structure changes, AEAT requirements
AEAT requirement handling€500–2,000/requirementResponse and resolutionAppeal or claim if denied
Regime exit planning€1,500–4,000Transition analysis, year-end wealth planningTax residency change to another country
Eligibility analysis (preliminary)€300–800Report on regime suitability and viabilitySubsequent processing (deductible if engaged)

Market reference ranges. Final fees are set after analysing the specific taxpayer’s case.

What determines the price of Beckham Law processing

The cost of applying for and managing the impatriate regime varies according to several key factors.

Income complexity. An executive with a single Spanish employment contract and no significant foreign income is the simplest profile. A founder with shareholdings in startups, stock options, carried interest or dividends from companies in multiple countries requires a much more sophisticated analysis of which income is taxed in Spain and which falls outside the regime.

Foreign asset position. If the taxpayer holds significant assets outside Spain (bank accounts, real estate, company stakes), Modelo 720 (foreign asset reporting) may need to be filed and the implications of Spanish tax residency on those assets managed. This is additional work beyond the Beckham regime itself.

Employer coordination. In some cases, the Spanish employer needs advisory on how to handle IRPF withholding for an employee in the impatriate regime. Where there is a multinational company with international HR teams, coordination may require more work.

AEAT contingencies. Information requirements, requests to amend the Modelo 149, or AEAT verification procedures generate additional fees that cannot always be foreseen in the initial budget.

Fee transparency at BMC

At BMC we budget Beckham Law processing in detail, distinguishing first-year work (more intensive) from subsequent annual returns. We identify from the outset the aspects of the client’s profile that may generate additional work and reflect them in the budget. No surprises at the end.

The initial consultation to analyse eligibility and suitability of the regime is free. In some cases, the Beckham Law is not the best option or is not applicable, and it is better to know before any process begins.

What comes next

FAQ

Frequently asked questions

First-year fees, which include the formal application (Modelo 149), coordination with the employer, initial advisory and the first Modelo 151 return, sit in a market reference range of €2,500 to €6,000. The price varies with profile complexity (income from multiple countries, foreign assets, stock options, capital income) and whether contingencies or AEAT incidents need to be managed.
The annual impatriate returns (Modelo 151) from year 2 onwards, when the application is already approved and the client's profile is known, sit in a reference range of €800 to €2,000/year depending on income complexity. Simple profiles (only Spanish-source employment income) are at the low end; complex profiles (employment income across multiple countries, dividends, foreign capital gains) are at the high end.
A full first-year Beckham Law service includes: eligibility analysis, formal application with the AEAT (Modelo 149), coordination with the Spanish employer, the first annual Modelo 151 return, advisory on regime-compatible foreign income, and management of any AEAT requirements. Usually budgeted separately: full wealth planning, foreign asset reporting (Modelo 720), and home-country advisory.
The special impatriate regime is available to individuals who acquire Spanish tax residency as a consequence of relocation to Spanish territory via: an employment contract with a Spanish company (including international teleworkers under the digital nomad visa), appointment as director or board member of an unrelated Spanish company, or carrying out an entrepreneurial or highly qualified activity in Spain. The applicant must not have been a Spanish tax resident in the 5 years preceding the relocation (Article 93.1.a LIRPF, as reformed by Law 28/2022).
Savings depend on compensation. The regime allows taxation at a flat 24% on the first €600,000 of Spanish-source employment income. The progressive IRPF scale reaches up to 47% (and up to 50% in Catalonia). For an executive with a €200,000/year salary, savings can exceed €30,000-40,000 per year. The regime lasts up to 6 years, so cumulative savings can be very significant relative to the cost of processing.
Modelo 149 must be filed within the 6 months following the start of employment in Spain (or registration with Social Security where applicable). If this window is missed, the option for the regime is permanently lost for that period. There is no extension and no valid late filing. It is the most frequent error and the most costly: it bars access to a tax saving that can reach tens of thousands of euros.
The special impatriate regime has a specific income attribution rule: only income obtained in Spanish territory is taxed in Spain, except for employment income, which is fully attributed to Spain regardless of where the work is performed. This means that foreign-source capital income (dividends, interest, gains) is not taxed in Spain under the regime, which can be very advantageous for individuals with significant wealth outside Spain.
Once the 6 regime years end, the taxpayer transitions to ordinary IRPF as a standard Spanish resident, with the progressive scale and the obligation to declare worldwide income. The transition must be planned in advance: which assets to keep in Spain, whether to change tax residence before the regime ends, how to declare foreign assets accumulated during the period. This planning is as important as the initial application.

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