№ 0026ImmigrationSpain
To apply the special tax regime for inbound workers (Ley Beckham), the taxpayer must submit the corresponding election request using Modelo 149.
Official sources · 11 requirements verified
§ 1Scope
Foreigners must have been in Spain before June 1, 1999, to be eligible for documentation with a work and residence permit or residence permit.
Foreigners must have held a work and residence permit or residence permit at some point in the last three years before the entry into force of the Organic Law 4/2000, or have applied for such a permit by March 31, 2000, to be eligible for documentation.
Each line is a condition recorded on this case. Meeting them all is what makes the procedure available to you; the register states them, it does not assess you against them.
§ 2Basis
What lets this revision stand in the register — named, with the credentials a reader can check.
No professional signature
This case carries no professional's signature. 11 requirements on it are verified against an official source. It was built from 11 published pages, all of them still current.
Every page a step was read from is listed in § Sources below, so the basis of each statement can be checked at its origin.
§ 3Procedure
8 stages · 32 steps
4 steps in this stage
Foreigners must not have a criminal record in Spain or previous countries of residence to obtain temporary residence.
Source · Boletín Oficial del Estado (BOE) · Artículo 31. Situación de residencia temporal.
A criminal record certificate must be provided by family members over sixteen years old.
Source · Boletín Oficial del Estado (BOE) · Artículo 11. Solicitud, plazo y documentación.
The effectiveness of the initial residence and work authorization is conditioned on the worker's registration with Social Security.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
If a foreigner intends to work in a profession requiring a special qualification, the granting of the authorization is conditioned on holding and, if necessary, homologating the corresponding title.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
3 steps in this stage
Foreigners must have been in Spain before June 1, 1999, to be eligible for documentation with a work and residence permit or residence permit.
Source · Boletín Oficial del Estado (BOE) · Artículo 1. Ámbito de aplicación.
Foreigners must have held a work and residence permit or residence permit at some point in the last three years before the entry into force of the Organic Law 4/2000, or have applied for such a permit by March 31, 2000, to be eligible for documentation.
Source · Boletín Oficial del Estado (BOE) · Artículo 1. Ámbito de aplicación.
Foreigners must not be subject to any of the expulsion causes established in articles 49.g) and 50 of the Organic Law 4/2000, nor have been previously expelled for these causes, to be eligible for documentation.
Source · Boletín Oficial del Estado (BOE) · Artículo 1. Ámbito de aplicación.
7 steps in this stage
The tax is due on December 31 of each year.
To apply the special tax regime for inbound workers (Ley Beckham), the taxpayer must submit the corresponding election request using Modelo 149.
Source · Boletín Oficial del Estado (BOE) · Artículo 25 bis. Tipos de visado.
Foreigners over sixteen years old need a prior administrative authorization to reside and work in order to engage in any lucrative, labor, or professional activity.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
The lack of residence and work authorization does not invalidate the work contract regarding the foreign worker's rights.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
Special criteria based on the principle of reciprocity may apply to certain nationalities in the initial granting of work authorization.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
The initial authorization of residence and work for self-employment is limited to a geographic area not exceeding that of an Autonomous Community and to a sector of activity.
The initial granting of work authorization for self-employment corresponds to the Autonomous Communities according to their assumed competencies.
7 steps in this stage
A document from the employer recognizing the employment relationship must be provided when starting a new employment in Spain.
A document justifying the start date of activity must be provided if not registered with Social Security.
A document justifying the provision of services to an emerging company must be provided by highly qualified professionals.
A document justifying the performance of training, research, development, and innovation activities must be provided.
Model 149 must be used to communicate the option for the special tax regime.
A passport valid for at least three months after the planned departure date is required for entry into Spain.
Source · Boletín Oficial del Estado (BOE) · Artículo 4. Requisitos.
Applicants not engaged in work must provide proof of health insurance covering their residence period in Spain.
5 steps in this stage
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Applicants must apply in person at the Foreigners Office or the corresponding Police Station.
Source · administracion.gob.es · Solicitud
Applicants must book an appointment to apply.
Source · administracion.gob.es · Solicitud
Applications can be submitted via postal services.
Source · Boletín Oficial del Estado (BOE) · Artículo 2. Presentación de solicitudes.
The employer must request the authorization for hiring a foreigner, which must be accompanied by a work contract guaranteeing continuous activity during the authorization period.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
2 steps in this stage
The communication of the option for the special regime must be submitted within six months from the start date of the activity.
Source · Boletín Oficial del Estado (BOE) · 4. La comunicación de la opción
The application filing window starts on March 21, 2000, and ends on July 31, 2000.
Source · Boletín Oficial del Estado (BOE) · Artículo 2. Presentación de solicitudes.
1 step in this stage
A valid visa is required for entry into Spain when mandated by Regulation (EU) 2018/1806.
Source · Boletín Oficial del Estado (BOE) · Artículo 4. Requisitos.
3 steps in this stage
A visa is not required for temporary residence authorization due to exceptional circumstances.
Source · Boletín Oficial del Estado (BOE) · Artículo 31, Situación de residencia temporal
A worker without residence and work authorization cannot obtain unemployment benefits.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
Authorization to reside and work will not be granted to foreigners who have committed not to return to Spain for a determined period under a voluntary return program.
Source · Boletín Oficial del Estado (BOE) · Artículo 36. Autorización de residencia y trabajo.
End of the procedure
§ 4Where to go
Issued by · Submit to
Stated by administracion.gob.es
administracion.gob.es/pag_Home/Tu-espacio-europeo/derechos-ob…Issued by · Submit to
Stated by administracion.gob.es
administracion.gob.es/pag_Home/Tu-espacio-europeo/derechos-ob…Submit to · Pay to
Stated by Boletín Oficial del Estado (BOE)
boe.es/diario_boe/txt.php?id=BOE-A-2023-25416Submit to
Stated by Boletín Oficial del Estado (BOE)
boe.es/eli/es/rd/2000/02/18/239Submit to
Stated by Boletín Oficial del Estado (BOE)
boe.es/eli/es/rd/2000/02/18/239An office is listed with the role it plays on this path and with who says so. Where the register holds only people's reports of an office, it says that instead of stating it as a rule.
§ 5Sources
Every page is linked at its origin. Where a page has changed since it was read, the entry is marked for a recheck rather than quietly re-stated.
This entry states what the procedure requires and where each statement was read. It is not legal advice, and it does not replace the authority that issues the decision. Where a professional has signed it, their signature covers this revision only.
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