What is Form 149 (Modelo 149) and when must it be filed?

Form 149 is the form for opting into the special tax regime for inbound workers (the Beckham Law, art. 93 LIRPF). It must be filed with the Spanish tax authority (AEAT) within six months of registering with Spanish Social Security or of starting the activity in Spain, pursuant to article 116.1 RIRPF. Missing this deadline permanently bars access to the regime for that specific relocation.

What are the requirements to qualify for the Beckham regime?

Under article 93.1 LIRPF, the requirements are: (1) not having been a tax resident in Spain during the five tax periods prior to the year of relocation; (2) the relocation must be for one of the legally recognised reasons (employment contract, directorship in a Spanish company, entrepreneurship, highly qualified economic activity, digital nomad visa, or R&D activity); and (3) not obtaining income through a permanent establishment in Spain.

How is the six-month deadline for filing Form 149 calculated?

The six-month period runs from the date of Social Security registration, or, if there is no obligation to register, from the date of starting the activity in Spain (art. 116.1 RIRPF). For example, if the Social Security registration date is 1 March 2026, the deadline is 1 September 2026. The checker computes the exact expiry date from the registration date you enter.

Is a digital nomad visa compatible with the Beckham Law?

Yes, since Law 28/2022 (the Startups Law). Holders of a digital nomad visa can opt for the inbound workers regime if they meet the prior non-residency requirement (five years) and the activity requirement (remote work for employers or clients located mainly outside Spain, with a maximum of 20% of Spanish clients). Form 149 must likewise be filed within six months of Social Security registration or of starting the activity.

What happens if I do not file Form 149 in time?

Filing outside the deadline results in the permanent loss of the right to opt into the inbound workers regime for that specific relocation (art. 116.1 RIRPF). There is no possibility of rectification or of a late application with retroactive effect. Once the deadline is missed, the taxpayer is taxed under the ordinary IRPF rules for the entire stay in Spain. It is one of the most costly mistakes in expat tax planning.

What does "permanent establishment" mean as a negative requirement?

The requirement not to obtain income through a permanent establishment (PE) in Spain excludes from the regime those who provide services as self-employed or as partners in Spanish entities in certain circumstances. For digital nomads, their Spanish clients must not exceed 20% of total income to avoid the AEAT concluding that a PE exists in Spain. At BMC we assess each case individually.

How long does the inbound workers regime last once obtained?

The regime applies during the tax period in which the change of residence occurs and the following five tax periods (art. 93.1 in fine LIRPF), i.e., a maximum of six years. After that period, the taxpayer is taxed under the ordinary IRPF rules as a tax resident in Spain.

Does Form 149 also cover the spouse or family members of the principal?

Yes, but the spouse and minor children who relocate to Spain with the principal can each individually opt into the regime if they independently meet the requirements (art. 93.1 LIRPF): five years of prior non-residency and a relocation linked to that of the principal. The spouse's Form 149 deadline is the later of the principal's deadline and six months from the spouse's own entry into Spain (art. 116.1.b RIRPF).

Tax tools

Modelo 149 Checker

Check whether you qualify for the inbound workers regime (Beckham Law) and calculate the exact deadline for filing Form 149 with the AEAT.

Modelo 149 eligibility checker

Answer the following questions to verify whether you can opt into the inbound workers regime and to find out your filing deadline.

1. Spanish Social Security registration date (or date of starting activity in Spain)

This date marks the start of the six-month period (art. 116.1 RIRPF, RD 439/2007).

2. Were you a tax resident in Spain in any of the five tax periods prior to the year of relocation?

Requirement under art. 93.1.a LIRPF. If you arrived in 2026, the five periods are 2025, 2024, 2023, 2022 and 2021.

Yes, I was a resident in one of those years

No, I was not a tax resident in Spain during those five years

3. Reason for relocation to Spain (art. 93.1.b LIRPF)

Select the reason that best describes your situation. Only the legally recognised reasons enable the regime.

4. Do you obtain income in Spain through a permanent establishment?

Negative requirement under art. 93.1.c LIRPF. As a general rule: if you are an employee of a Spanish company = NO. If you are self-employed with Spanish clients exceeding 20% of your income = possible PE. Consult an adviser if you are unsure.

Yes, I obtain income through a PE in Spain

No, I do not obtain income through a PE in Spain

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This tool is for guidance only. Actual eligibility depends on a full analysis of your individual circumstances by a qualified adviser. Some situations require interpretation of the regulations or binding tax rulings. This is not tax advice.

What is Form 149 and the inbound workers regime?

Form 149 (Modelo 149) is the notification form for opting into the special tax regime for displaced workers, commonly known as the Beckham Law (article 93 LIRPF). By filing it, the taxpayer notifies the AEAT of their intention to be taxed under the regime during the year of arrival and the following five years, applying a flat rate of 24% on the first EUR 600,000 of Spanish-source income.

The deadline for filing Form 149 is six months from Social Security registration (article 116.1 RIRPF, RD 439/2007). This deadline is absolute and cannot be extended: if missed, the right to the inbound workers regime is permanently extinguished for that relocation, with no possibility of rectification. It is one of the most frequent and most costly mistakes in expat tax planning in Spain.

Requirements under article 93 LIRPF

1 Prior non-residency (5 years): not having been a tax resident in Spain during the five tax periods prior to the year of relocation (art. 93.1.a LIRPF).
2 Reason for relocation: employment contract, directorship, digital nomad visa (Law 28/2022), highly qualified activity or R&D (art. 93.1.b LIRPF).
3 No permanent establishment: not obtaining income through a permanent establishment in Spain (art. 93.1.c LIRPF).

Annual tax return once the regime is obtained: Form 151

Once Form 149 has been filed and the regime obtained, the taxpayer must file Form 151 annually instead of Form 100 (ordinary IRPF). Our Form 151 calculator lets you estimate the annual tax resulting from applying the flat rate of 24% and 47% to your Spanish-source income.

At BMC we specialise in the full management of the inbound workers regime: we prepare and file both Form 149 and Form 151, verify the withholdings applied by the Spanish payer and optimise the remuneration structure over the six years of the regime. See our Beckham Law and inbound workers service.

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Key concepts

Beckham Law Special inbound workers regime Tax residency in Spain International remote worker

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Methodology and sources

This tool verifies the requirements of the special inbound workers regime (art. 93 LIRPF) and calculates the Form 149 filing deadline pursuant to art. 116.1 RIRPF. The eligibility shown is for guidance only: definitive determination requires full analysis of the specific situation by a qualified adviser, including verification of any applicable binding tax rulings or ongoing litigation.

Assumptions applied by this calculator

Six-month deadline calculation: The deadline runs from the Social Security registration date entered by the user, pursuant to art. 116.1 RIRPF (RD 439/2007). If the registration falls on a public holiday or weekend, the deadline shifts to the next working day. The tool shows the exact expiry date and the days remaining.
Prior non-residency requirement: The tool reflects the requirement of art. 93.1.a LIRPF: not having been a tax resident in Spain during the five tax periods prior to the year of relocation. The user declares their status. Definitive verification requires analysing the specific circumstances of each prior tax year.
Qualifying reasons for relocation: The tool reflects the reasons under art. 93.1.b LIRPF: (a) employment contract with a Spanish company or a non-resident entity with a PE in Spain, (b) directorship in a Spanish company without a majority controlling interest, (c) digital nomad visa (art. 67 bis Law 14/2013, as amended by Law 28/2022), (d) highly qualified activity of an entrepreneur or expert, and (e) R&D. Selecting "other" results in an ineligible outcome.
Negative permanent establishment requirement: Art. 93.1.c LIRPF requires that income not be obtained through a PE in Spain. For self-employed individuals and partners in entities, the AEAT may consider that a PE exists when the proportion of Spanish clients exceeds 20% (for digital nomads) or in other circumstances. The tool takes the user's declaration at face value; in doubtful cases an adviser's analysis is essential.

Official sources

Last reviewed: 2026-06-30

Reviewed by: Barbara Botia — Of Counsel · ICAM 11,233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

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Modelo 149 Checker

Modelo 149 eligibility checker

What is Form 149 and the inbound workers regime?

Requirements under article 93 LIRPF

Annual tax return once the regime is obtained: Form 151

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Let us file your Form 149

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Modelo 149 Checker

Modelo 149 eligibility checker

What is Form 149 and the inbound workers regime?

Requirements under article 93 LIRPF

Annual tax return once the regime is obtained: Form 151

Related calculators

Key concepts

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Use this calculator on your site

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License and attribution

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Assumptions applied by this calculator

Official sources

Let us file your Form 149