How long the Beckham regime lasts and what ends it

Terms used

• Beckham — The Beckham law is Spain's special tax regime for some newcomers who move to Spain for work.
• Modelo 149 — Modelo 149 is the form you file electronically with the tax agency to renounce the Beckham regime or report that you lost it.
• Agencia Tributaria — The Agencia Tributaria is Spain's tax agency.
• IRPF — IRPF is Spain's personal income tax.

Key rules

• Length: The regime lasts six tax years, and only while you keep meeting its conditions.
• Losing it: If you lose the regime, tell the tax agency with Modelo 149 within one month.
• Renouncing: Renouncing covers the whole period, not one year.
• Returning: You cannot get the regime back during the same stay in Spain.

How long it lasts

The regime lasts six tax years in total. It covers the year you become a Spanish tax resident plus the five years after it. You keep it only while you still meet its conditions each year.

What ends it

You lose the regime if any of these happens:

• Your work contract or displacement ends.
• Your activity stops qualifying.
• You stop being a Spanish tax resident.
• You break the regime's rules, or the Agencia Tributaria sends you a notice ending it.

From the tax year in which you lose it, you are taxed under the ordinary income tax rules (IRPF). You must tell the Agencia Tributaria with Modelo 149 within one month of the loss. The timeline and checklist below show the steps.

Changing employer or job

Changing job does not end the regime automatically. The new job must meet the regime's conditions on its own, for example a new employment contract or a qualifying displacement. You send a new Modelo 149 so the new employer can apply the right withholding. Confirm this with the Agencia Tributaria before you change jobs.

Renouncing the regime

You can choose to give the regime up. File Modelo 149 electronically. In practice, do it before the voluntary income tax return period ends, which is 30 June of the following year at the latest. Renouncing applies to the whole period, not just one year, and you are then taxed under ordinary IRPF.

Coming back to it

If you lose the regime or renounce it, you cannot use it again during the same stay in Spain. The regime is for people who were not Spanish tax residents in the previous five years. So if you leave and stay abroad for at least five years, you could qualify again as a new arrival.

Choosing between options

You are changing employer or job: do you keep the regime?

• The regime is lost: The new activity does not meet the conditions. Tell the tax agency with Modelo 149 within 1 month, and you are taxed under the ordinary income tax rules from that tax year.

A job change does not end the regime by itself. What decides it is whether the new activity meets the regime's conditions.

Confirm with the Agencia Tributaria how a job change affects your case before acting.

Timeline and deadlines

• Renounce the regime with Modelo 149, filed electronically: during the period for filing withholding or payment on account in the first year, and before the voluntary tax return period ends Deadline: 30 June of the following year.

• Tell the Agencia Tributaria you have lost the regime, with Modelo 149: within 1 month of the loss

• Start paying tax under the ordinary income tax rules: from the tax year in which you lose the regime

Documents you need

• Modelo 149, the form you file electronically with the Agencia Tributaria (Spain's tax agency), to renounce the regime. You need it only if you choose to renounce.

• Modelo 149 to tell the Agencia Tributaria that you have lost the regime, for example when your work contract or displacement ends.

• Your new employment contract, if you change employer. It shows the new job meets the regime's conditions, and goes with a new Modelo 149.

Checklist

• Work out your last tax year by counting six tax years from the year you became a Spanish tax resident.

• Check each year that your work contract or displacement and your qualifying activity still continue, and that you are still a Spanish tax resident.

• File Modelo 149 within 1 month if you lose the regime.

• File Modelo 149 electronically before 30 June of the following year if you decide to renounce.

What to watch out for

• Losing the regime without telling the tax agency: The regime ends when you stop meeting its conditions, for example when your contract or displacement ends or you stop being a Spanish tax resident.

• Breaking the rules or receiving a notice: The regime can also be lost if you fail to comply with its rules, or after the Agencia Tributaria notifies you. Keep your filings up to date and answer any tax agency notice quickly.

Frequently asked questions

Can I use the Beckham regime again if I lose it or renounce it?

No, you cannot use the Beckham regime again for the same period of residence. It is open only to people who were not Spanish tax residents in the previous five years, so after at least five years abroad you could qualify again as a new arrival.

Does changing employer end my Beckham regime?

No, changing employer does not end the regime automatically, but the new job must meet the regime's conditions itself. Tell the tax agency about the change, usually with a new Modelo 149, so your new employer can apply the right withholding.

Does renouncing the Beckham regime cover only one year?

No, renouncing covers the whole period of the regime, not just one year. After that you pay tax under the ordinary income tax (IRPF) rules, so renounce only when you are sure.