Impatriate regime · Art. 93 LIRPF · Modelo 149

Beckham Law for employees relocating to Spain

If you move to Spain on an employment contract, the Beckham regime lets you pay a flat 24% on your salary up to €600,000 for six years, instead of progressive rates up to 47%. We assess your case, file Modelo 149 on time, and a bar-admitted lawyer signs it.

Check if you qualify →Check my 6-month window Start my application →

Who qualifies

✓You have not been a Spanish tax resident in the last 5 years
✓Your move is driven by a Spanish employment contract (or an employer-ordered relocation)
✓You file Modelo 149 within 6 months of registering with Social Security
✓You do not earn income through a permanent establishment in Spain

Run the free checker →

Standard application

€595 · incl. VAT

Fixed fee, VAT included.

Lead with the saving, not the fee: see your number first. You pay up front, and before we file anything we assess whether you qualify — and if you don’t, we don’t file and we refund your fee less the eligibility study fee, shown to you before you pay.

See your saving →

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 does your 6-month window start?

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? →

Form 149 must be filed within 6 months of the start-of-activity date shown in your Spanish Social Security registration (or, if you keep your home-country social security, the start date in that documentation). Your arrival or your visa does not start it, and the deadline cannot be extended. Family members joining you have their own window, which can run from their own arrival in Spain. We confirm each exact date in writing.

Check full eligibility →

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

How it works

From check to filed, signed by a lawyer.

01
Check eligibility & your window
Free checker: your route in and your 6-month deadline.
02
Upload your documents
We tell you exactly what's needed. Your data is encrypted.
03
Colegiado review
A bar-admitted lawyer reviews your case before anything is filed (in_review).
04
Your lawyer signs & files Modelo 149
A bar-admitted lawyer (ICALI nº 4643) signs and files, never a platform.
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.

Juan Bertomeu

Lawyer · Alicante Bar (ICALI) nº 4643

Reviews, signs and files your case; appeals if the tax office refuses.

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.

Do my foreign stock options count?+

Often yes: foreign stock options are generally taxed as employment income under the regime, so they fall inside the flat 24% (up to the threshold). The exact treatment depends on vesting and your plan; your tax advisor reviews it.

I work remotely in Spain for a foreign company. Does this page apply?+

That is usually the digital-nomad route: see Beckham for DNV holders. Recent binding doctrine (DGT, Dec 2025) confirms the visa isn't strictly required, but the right path depends on your status. The checker points you to the correct one.

Is it worth it on my salary?+

At higher salaries the flat 24% usually beats ordinary IRPF; at lower ones, ordinary tax with its allowances can win. Where the line falls depends on your region and situation: your advisor works it out before you commit.

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.