Beckham Law for highly-qualified professionals
Highly-qualified professionals, researchers and recognised trainers can access the Beckham regime under the 2022 reform. What decides your case is the fit between your category, your residence permit and your qualification documents, so it's worth a careful review.
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- ✓You qualify as a highly-qualified professional, researcher, or recognised trainer / R&D
- ✓Your residence permit / status is consistent with the category
- ✓You have not been a Spanish tax resident in the last 5 years
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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).
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? →
Filed & signed by a bar-admitted lawyer · ICALI nº 4643
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How do I prove the category?+
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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