№ 0020TaxSpain
The applicant must provide the applicable Spanish residence authorization where such authorization is required for their circumstances.
EXPERT-ATTESTED · Estevez & Parra · valid until Dec 9, 2026
§ 1Purpose
What you end up with
Prepare a lawyer-ready Modelo 149 eligibility and document-readiness dossier for a person relocating to Spain because of employment with a Spanish employer or an employer-directed assignment.
§ 2Scope
The applicant must not have been tax resident in Spain during the five tax periods preceding the tax period in which the relocation to Spain occurs.
For this procedure, the relocation to Spain must result either from the start of an employment relationship with an employer in Spain or from an employer-directed assignment to Spain.
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.
§ 3Basis
What lets this revision stand in the register — named, with the credentials a reader can check.
Author and attesting professional
Professional practice · 🇪🇸 Spain
Credentials on file
An attestation is a professional's signature on this exact revision. It carries the date it ends, and it lapses the moment the case is changed — a signature never outlives what it signed.
§ 4Procedure
6 stages · 27 steps
5 steps in this stage
A person opting for the Article 93 special tax regime through Modelo 149 must have a Spanish NIF and must be registered in the Censo de Obligados Tributarios before filing the option.
The applicant must provide the date of entry into Spain, the qualifying activity start date and the last country or territory of tax residence for completion of Modelo 149.
The applicant must identify the employer, including the employer's NIF and legal name, when the relocation is based on an employment relationship or employer-directed assignment.
The registration number generated by the prior supporting-document submission must be entered in the corresponding Modelo 149 option communication.
A Spanish telephone number and contact email address are required for lawyer review and AEAT communications.
2 steps in this stage
The applicant must not have been tax resident in Spain during the five tax periods preceding the tax period in which the relocation to Spain occurs.
For this procedure, the relocation to Spain must result either from the start of an employment relationship with an employer in Spain or from an employer-directed assignment to Spain.
3 steps in this stage
The applicant must provide the applicable Spanish residence authorization where such authorization is required for their circumstances.
The applicant's option is communicated individually; where associated family members also opt for the regime, the principal taxpayer's option is communicated before theirs.
If the requirements are satisfied, the special regime applies for the tax period in which Spanish tax residence is acquired and the following five tax periods.
13 steps in this stage
If the applicant begins an employment relationship with an employer in Spain, the employer must issue supporting documentation recognizing that relationship and stating the activity start date, workplace and address, and duration of the employment contract.
If the applicant relocates because their employer ordered an assignment to Spain, a copy of the employer's assignment/posting letter must be provided.
The applicant must provide proof of registration with Spanish Social Security, proof that the social-security legislation of the country of origin continues to apply, or—where Social Security registration is not required—another document proving the activity start date.
A completed Modelo 149, or all information necessary to complete Modelo 149, is required for lawyer review.
A copy of the Spanish NIF/NIE documentation is required for lawyer review.
A complete copy of the passport identification pages is required for lawyer review.
For the Spanish-employer route, an employment contract with an employer resident in Spain is required.
For the employer-assignment route, a posting or assignment letter issued by the foreign employer is required.
An employer or receiving-company certificate is required for the Modelo 149 readiness dossier.
The employer certificate should state the start date of the employment relationship or assignment and confirm that the work is performed in Spain.
Evidence of Spanish Social Security registration, or another qualifying document proving the activity start date where applicable, is required.
Documentary evidence of the date of arrival in Spain is required where requested for the readiness dossier.
A Certificado de Empadronamiento is required where requested for the Modelo 149 readiness dossier.
3 steps in this stage
Before Modelo 149 is submitted, the supporting documentation for the option must first be uploaded through AEAT's specific procedure for providing the documentation necessary to opt for the special regime.
Modelo 149 must be submitted electronically to the Spanish Tax Agency.
After reviewing the Modelo 149 communication and its supporting documents, AEAT may issue evidence confirming application of the special regime.
1 step in this stage
The option under Modelo 149 must normally be exercised no later than six months from the qualifying activity start date shown in Spanish Social Security registration, continuing foreign Social Security documentation, or another qualifying start-date document.
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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