Impatriate regime · Art. 93 LIRPF · Modelo 149

Beckham Law for company directors & administrators

Arriving in Spain as the director of a company (even one that's 100% yours) can open the Beckham regime, provided the company genuinely trades. The point that most often complicates access is whether the company is an asset-holding (patrimonial) one and how big your stake is. This case is worth designing carefully, in time.

Who qualifies
  • Your move is driven by your appointment as director / administrator
  • The company genuinely trades (not a pure asset-holding / patrimonial vehicle)
  • If the company is an asset-holding one, your stake stays below the related-party threshold (commonly read as 25%)
  • You have not been a Spanish tax resident in the last 5 years
Run the free checker →
Complex application (lawyer review)
€1,200 · incl. VAT

Fixed fee, VAT included.

Lead with the saving, not the fee: see your number first. We review your case and confirm the exact price before you pay anything.

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The deadline

Are you still in time?

Modelo 149 must be filed within 6 months of your Social Security / RETA registration, not your arrival, and it cannot be extended (art. 116 RIRPF).

Free tool · Your 6-month window
When did you register with Spanish Social Security?

The legal clock starts on your Social Security / RETA registration, not your arrival, and if you keep your home-country social security under a coverage agreement, it runs from the start date in that documentation. Form 149 must be filed within 6 months (art. 116 RIRPF), and it cannot be extended. What exactly is the 6-month window? →

Enter your date to start the clock
Check full eligibility →

Filed & signed by a bar-admitted lawyer · ICALI nº 4643


How it works

From check to filed, signed by a lawyer.

  1. 01

    Check eligibility & your window

    Free checker: your route in and your 6-month deadline.

  2. 02

    Upload your documents

    We tell you exactly what's needed. Your data is encrypted.

  3. 03

    Colegiado review

    A bar-admitted lawyer reviews your case before anything is filed (in_review).

  4. 04

    Your lawyer signs & files Modelo 149

    A bar-admitted lawyer (ICALI nº 4643) signs and files, never a platform.

  5. 05

    Annual Modelo 151, for 6 years

    We remind you and file each year, so you stay compliant for the whole window.


Who signs your case

A real firm. Not an anonymous platform.

JB
Juan Bertomeu
Lawyer · Alicante Bar (ICALI) nº 4643
Reviews, signs and files your case; appeals if the tax office refuses.
DB
Daniel Bertomeu
Lawyer and tax advisor · AEDAF nº 06838 · APAFCV nº 3080
Specialist in impatriate taxation; prepares your case and leads the product.

Questions

Specific to your case.

What's the 25% threshold about?+
What the law restricts is the director of an asset-holding (patrimonial) company who holds a stake large enough to make them a related party under Spain's corporate income tax rules. The 25% figure widely quoted is the usual reading of that related-party test, not a number written into the impatriate article itself. If the company genuinely trades, the size of your stake is not the obstacle: 2025 and 2026 rulings have looked at sole shareholders and majority owners of trading companies. A lawyer reviews your structure against both tests, whether the company is patrimonial and where your stake sits.
I am setting up my own Spanish company. What order should I do things in?+
The order matters as much as the paperwork. This route asks that your move be driven by the appointment, so the sequence that fits is: incorporate the company, get appointed, then move because of the appointment. A 2026 ruling looked at exactly that sequence for a sole shareholder who set up the Spanish company before relocating. Arriving first and formalising afterwards is the fact pattern that gets questioned most, so we map your dates before anything is signed.
Can my company be 100% mine?+
Yes. Being the sole owner doesn't block the regime by itself, as long as the company really operates and your move is genuinely driven by the directorship. The combination of facts is what a lawyer assesses.
I'm self-employed (autónomo). Is this my route?+
The classic autónomo is generally outside the regime, but many owners get in by moving as the director of a company (this route) or via an innovative venture (ENISA). The checker points you to the right one.

Figures are indicative and depend on your full personal and cross-border situation; a colegiado reviews, confirms and signs every case. Sources cited with date. This page is not, by itself, tax or legal advice.

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