Complete guide · Updated October 2026
Who qualifies, how you are taxed, the Modelo 149 deadline and how the regime extends to your family. Checked against the law and the Tax Agency’s own manual.
At a glance
Officially, the special regime for workers, professionals, entrepreneurs and investors posted to Spain (article 93 of the Personal Income Tax Act). You stay a Spanish tax resident, but your tax is calculated under non-resident rules.
Tax on qualifying income up to €600,000 (47% above).
Tax years: the year you become resident and the five that follow.
To file Modelo 149, generally from the documented start date of your qualifying activity.
Without Spanish tax residence in the tax years before the year you relocate.
Requirements
The five tax years before the year you relocate.
In your first year under the regime, or the year before.
In plain terms: no business run from a fixed base in Spain.
A new job with an employer in Spain.
Working for a company abroad from Spain.
You move to become a director of a company.
An innovative business in Spain.
Specialist work for start-ups or research.
Your Beckham years start with your residence year.
We check your eligibility, compare both tax scenarios and file Modelo 149 before the window closes.
How you are taxed
Your Spanish-taxable income is added up each year into two tax bases: one for dividends, interest and capital gains, and one for all other income. Each base has its own scale, and income and losses generally cannot be offset against each other.
Includes your salary, wherever it is paid.
| Taxable income | Rate |
|---|---|
| Up to €600,000 | 24% |
| Above €600,000 | 47% |
Spanish dividends, interest and capital gains.
| Taxable income | Rate |
|---|---|
| Up to €6,000 | 19% |
| €6,000 to €50,000 | 21% |
| €50,000 to €200,000 | 23% |
| €200,000 to €300,000 | 27% |
| Above €300,000 | 30% |
Applying
You need a tax ID (NIE) and to be registered in the Census of Taxpayers before filing.
The clock starts on the activity start date in your Spanish Social Security registration, or in the document that keeps you under your home system. If you are not required to register, the proof of your activity start date counts.
Within six months of that date, with your Social Security proof, residence permit and the document for your route.
The Tax Agency’s confirmation lets your employer withhold at 24% instead of standard rates.
In the usual April to June window, for each of your six regime years.
Filed together with Modelo 149.
Each one is also filed on Modelo 149.
Family
Since 2023, the people who move with you can opt in too, each with their own Modelo 149.
Is it worth it?
We compare both scenarios before you file, because once you waive the regime you cannot return.
Guides by topic
Deeper answers for specific profiles, from our blog.
Questions
No. One is a residence permit, the other a tax regime.
No. You must opt in.
Yes, and that is the point.
Yes, by waiving it.
You stay a Spanish tax resident, now under the ordinary rules.
Not while you are on the regime.
Next step
Tell us when you start work in Spain and how you will be working. We will confirm your route, compare both tax scenarios and file Modelo 149 before the window closes.
How we work and our fees: Beckham Law application →
Not on the regime? Spanish taxes for residents →
MigratioLex · Carrer Joan Reglà, 5, 3-B · 17600 Figueres (Girona) · contacto@migratiolex.com · +34 602 54 15 16
This page is general information and does not constitute legal or tax advice. Rules and deadlines change, and what applies depends on your circumstances.
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This action is promoted and subsidized by the Department of Business and Labor and co-financed by the European Union through the European Social Fund Plus.
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