Last checked against the sources: 12 November 2026.

In short: the special impatriate regime («Beckham law») lets someone who moves to Spain for work, remote work, as a company director, as an entrepreneur or as a highly qualified professional, and who has not been tax resident in the previous five years, be taxed as a non-resident. The option is notified with the modelo 149 (the tax form for opting in) within a maximum of six months from the start date of the activity shown in the Seguridad Social registration (Spain’s social security system). That is why the order matters: visa or contract, NIE or TIE, registration, modelo 149 and, in between, a housing contract that lets you register at the padrón (the municipal register of residents).

This article is for information only and explains how the regime works. It is not tax advice.

Who can opt in

Article 93 of the Ley del IRPF (Spain’s personal income tax law) sets three conditions:

  • Not having been resident in Spain in the five tax periods before the one of the move.
  • That the move takes place for one of these reasons, in the first year the regime applies or in the year before.
  • Not obtaining income through a permanent establishment in Spain (except in the cases of entrepreneur and highly qualified professional).

The law provides four reasons:

Reason What the law says
Employment contract Includes an employment relationship with an employer in Spain and a posting ordered by the employer with a posting letter. Also remote work using computer and telematic means. The international remote-work visa is expressly mentioned. Professional sportspeople with a special employment relationship are excluded.
Director of an entity There is an additional condition if the entity is an asset-holding one.
Entrepreneurial activity Qualified under article 70 of Ley 14/2013.
Highly qualified professional Provides services to start-ups or does training, R&D&I, and earns more than 40% of their business, professional and employment income from it.

The family

The spouse and children under 25 (no age limit if they have a disability) can also opt in. If there is no marriage, the other parent of the children can do so. The law sets four conditions:

  • That they move with the main taxpayer or afterwards, provided that the first tax period in which the regime applies to the main taxpayer has not ended.
  • That they acquire tax residence in Spain.
  • That they meet the requirements of five years without residence and of having no permanent establishment.
  • That the sum of their taxable bases is lower than that of the main taxpayer.

The family member’s regime lasts as long as the main taxpayer’s does.

How long it lasts and which rates apply

It applies in the year you acquire tax residence and the five following: six periods in all.

During that time you remain an IRPF taxpayer, but the tax is calculated with the rules of the non-resident income tax, with special features. According to article 93.2 of the Law:

  • The taxable base (except savings) is taxed at 24% up to €600,000 and at 47% on the excess.
  • Savings income, such as interest and dividends, has its own scale, from 19% to 30%.
  • Withholding on employment income is 24%, and 47% on whatever a single payer pays above €600,000 a year.
  • Those who opt in are subject to wealth tax (Impuesto sobre el Patrimonio) on a limited-liability basis, that is, on what they hold in Spain.

Each year a special return is filed with the modelo 151, in place of the ordinary income tax return.

The modelo 149 deadline

This is where most people go wrong. Article 116 of the Reglamento del IRPF says the main taxpayer notifies the option within a maximum of six months from the start date of the activity shown:

  • in the registration with the Seguridad Social in Spain;
  • or in the documentation that allows the home-country social security to be kept;
  • or, if there is no compulsory registration, in the document that proves the start of the activity.

For the spouse and children, the deadline is the later of two: six months from the start of the main taxpayer’s activity or six months from their own entry into Spain.

According to the Agencia Tributaria (the Spanish tax authority), the modelo 149 can only be filed electronically and the supporting documentation must first be submitted in a separate procedure, whose registration number is entered on the form. The documentation required by article 119 includes proof of registration (or equivalent) and, where applicable, the residence authorisation.

The practical order

This is a common outline. Your case (nationality, type of contract, visa) may change it.

Step What happens What to bear in mind
1. Contract or visa Employment contract, posting letter or remote-work visa, depending on the reason. It is what justifies the reason for the move to the tax authority.
2. NIE and TIE Identity number and, if you are not from the EU, residence card (which comes first). The residence authorisation is part of the documentation for the modelo 149, where applicable.
3. Seguridad Social registration Sets the start date of the activity. The six-month period runs from that date.
4. Modelo 149 Notification of the option, with the prior supporting document. Note the deadline on the day of registration, not on arrival.
5. Housing contract and padrón Rental of more than six months and registration at the padrón (how it works). See below for why the contract should not come last.
6. Arrival of the family Spouse and children enter Spain and their option is processed. Before the main taxpayer’s first tax period ends.

Where housing weighs in

The law does not require a rental contract to opt in. But housing conditions the calendar in other ways:

  • The padrón needs a contract of more than six months in València city. Temporary accommodation or a month-by-month contract will not let you register.
  • Many procedures ask for an address. Which proof of address the tax authority asks for in your case should be confirmed by your adviser. We have not been able to verify it in official sources.
  • The contract is signed before the family arrives, especially if a school is involved (choosing a school and area).
  • A house with a garden in the metropolitan area can take longer to find than a flat in the city. Starting the search late pushes back the padrón and the rest.
  • The contract must meet what the procedures require: holders, cadastral reference and receipts (documents to rent).

With housing we can point you in the right direction: Write to us. How to rent step by step: rental guide.

Common mistakes

  • Counting the six months from arrival in Spain instead of from the start date of the activity shown in the registration.
  • Assuming the family can arrive whenever they like. They must arrive before the main taxpayer’s first tax period ends.
  • Not checking the five years without residence before deciding the date of the move.
  • Forgetting the modelo 151 every year. It is a different return from the ordinary one.
  • Confusing the padrón with tax residence. They are different things.
  • Signing a short rental and then being unable to register at the padrón.

Before you move

Important: this article explains how the regime works. It does not say whether it suits you or whether you meet the requirements. Decide with a tax adviser before you move: the dates of the move, of registration and of the family’s arrival can change the outcome.

Keep reading

Sources

← Back to the journal