№ 0001TaxSpain
To apply the special tax regime for inbound workers (Ley Beckham), the taxpayer must submit the corresponding election request using Modelo 149.
Official sources · 5 requirements verified
§ 1Scope
Applicants must not have been residents in Spain during the ten tax periods prior to their move to Spain.
The move to Spain must be due to a work contract, except for professional athletes.
Each line is a condition recorded on this procedure. Meeting them all is what makes it 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. 5 requirements on it are verified against an official source. It was built from 18 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
5 stages · 21 steps
3 steps in this stage
Applicants must not have been residents in Spain during the ten tax periods prior to their move to Spain.
Source · Boletín Oficial del Estado (BOE) · Artículo 93 de la Ley 35/2006
The move to Spain must be due to a work contract, except for professional athletes.
Source · Boletín Oficial del Estado (BOE) · Artículo 93 de la Ley 35/2006
Applicants must not obtain income through a permanent establishment in Spain.
Source · Boletín Oficial del Estado (BOE) · Artículo 93 de la Ley 35/2006
4 steps in this stage
The taxpayer may choose to apply the excess regime instead of this exemption.
The special tax regime applies for the tax year of residency change and the following five tax years.
Source · Boletín Oficial del Estado (BOE) · Con efectos desde 1 de enero de 2023
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.
Modelo 149 can be filed through a representative.
5 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.
6 steps in this stage
The option to be taxed under the special regime must be communicated to the tax administration.
Source · Boletín Oficial del Estado (BOE) · El ejercicio de la opción de tributar por este régimen especial
The communication and declaration models must be submitted electronically.
Supporting documents must be submitted electronically via the Internet before submitting the communication model 149.
Communications can be submitted by certified mail.
Source · Boletín Oficial del Estado (BOE) · Disposición transitoria segunda
Communications can be submitted in person at the offices of the Agencia Estatal de Administración Tributaria.
Source · Boletín Oficial del Estado (BOE) · Disposición transitoria segunda
Applicants should assess the risks of filing Modelo 149 late and plan subsequent steps after submission.
3 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 competent managing office will issue a document certifying the exercise of the option for the special regime within ten business days following the submission of the communication.
Source · Boletín Oficial del Estado (BOE) · 4. La comunicación de la opción
The deadline for submitting communications using model 149 was January 31, 2016.
Source · Boletín Oficial del Estado (BOE) · Disposición transitoria segunda
End of the procedure
§ 4Where to go
Issued by · Submit to
Stated by Boletín Oficial del Estado (BOE)
boe.es/buscar/doc.php?id=BOE-A-2006-20764Issued by · Handled by
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/buscar/doc.php?id=BOE-A-2006-20764Submit 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/buscar/doc.php?id=BOE-A-2006-20764An 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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