The Beckham election deadline and how to apply

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 tax form you file to elect the Beckham special tax regime.
• NIE — The NIE is the foreigner identification number you need for tax and other dealings in Spain.
• Cl@ve — Cl@ve is the Spanish government's online sign-in system for dealing with public offices.
• IRPF — IRPF is Spain's personal income tax, withheld from your salary by your employer.

Key rules

• Election window: Count six months from your start date, and file before that period ends.
• Form: File modelo 149 online; a representative or your company can file it for you.
• Employer notice: Your employer does not approve the election, but needs your written notice to change your withholding.
• Five-year test: You must show you were not a Spanish tax resident in the previous five years.

How long you have to opt in

You must opt in within six months of starting the activity. The six months run from your Social Security registration. If you have no registration, they run from the day the work starts under your contract or posting.

Note that start date first, then count forward. Filing early is safer than filing on the last day, because you also need an NIE and a way to sign in online, and those can take time to arrange.

The form and where you file it

The election is made on modelo 149. You file it online through the tax agency's electronic office. You can sign in with an electronic certificate or Cl@ve. A representative with access, or your company, can also file for you.

You need an NIE or a tax number before you can file. The process below walks through the order of the steps.

What you attach

You back up the election with proof that you meet the conditions:

• Your employment contract, or your employer's written letter of assignment or appointment. Company administrators use proof of their appointment instead.
• Evidence of your move to Spain.
• Proof that you were not a Spanish tax resident in the previous five years. This is the rule from 2023.
• Your identification data, NIE and Spanish address.

Entrepreneurs and highly qualified professionals also attach the ENISA or other certification, or other evidence of their status. If you use the startup-law route, attach the supporting documents for that route.

The exact attachments depend on your category and on the current instructions for the form, so read those before you file. The documents list below sets out the full set.

Your employer's role

Your employer does not approve or reject your election. But you must tell your employer in writing, with the modelo 149 filing or its acknowledgement.

Hand it over promptly. Payroll then applies the special-regime withholding rates to your salary instead of ordinary IRPF withholding. If your employer has no notice, ordinary IRPF withholding continues. You recover any excess in your annual return.

Payroll practice varies between employers, so ask yours how quickly they can change your withholding.

If something goes wrong

If you miss the window or your job changes, read the section on that question below.

Applying for the Beckham regime step by step

• Get your NIE or tax number and a way to sign in online: before you start

• Gather proof of your conditions: your employment contract or your employer's written letter of assignment, evidence of the move, your identification data and Spanish address, and proof you were not resident in Spain in the previous five years: before you file

• Give your employer written notice with the modelo 149 filing or its acknowledgement, so payroll applies the special-regime withholding: as soon as you have the acknowledgement

• Wait for the tax agency's answer; if it stays silent, the election is treated as granted, though you must still meet the conditions: within 10 working days of your application

• If you are refused, challenge the decision with a recurso de reposición (a review by the tax agency itself) or a reclamación económico-administrativa (a complaint to the regional tax tribunal): within one month of the notification

Documents you need

• NIE or tax number, needed to file modelo 149

• Employment contract or your employer's written letter of assignment or appointment; administrators use proof of their appointment

• Evidence of your move to Spain

• Entrepreneurs and highly qualified professionals: the ENISA or other certification, or other evidence of their status

• Startup-law route applicants: the supporting documents for that route

• Proof that you were not a Spanish tax resident in the previous five years

• Your Spanish address and an electronic certificate, Cl@ve or a representative's access to sign in online

Checklist

• Note your start date: Social Security registration, or the start of the work if none, and count six months from it.

• Get your NIE or tax number.

• Set up an electronic certificate or Cl@ve, or arrange for a representative or your company to file.

• Give your employer written notice with the filing or its acknowledgement.

What if you miss the deadline or your job changes?

If you miss the deadline

A late application is generally refused, and there is no general late route. The deadline is six months, counted from your Social Security registration or, if you have none, from the day the work started. Without the regime, you are taxed as an ordinary Spanish tax resident and file the standard annual income tax return (modelo 100).

If you filed in time but the filing had errors, it can often be corrected. Contact the tax agency (AEAT) quickly and ask how to fix it. Also ask which date it counts as your start date, because the deadline runs from that date.

If your application is refused

Act within one month of the day you receive the refusal notice. That deadline is strict. You have two routes:

• Recurso de reposición: an optional appeal to the same tax agency that refused you.
• Reclamación económico-administrativa: a complaint to the regional economic-administrative tribunal (TEAR).

You choose one of the two. If the decision goes against you, it can go to the central tribunal (TEAC) and after that to the courts.

You can file a fresh application only if your original six months are still open. If you are close to the deadline, filing again may be faster than appealing.

If you lose the regime

You lose it when you stop meeting its conditions. Examples are the work contract or posting ending, the activity no longer qualifying, or you ceasing to be a Spanish tax resident. You can also lose it by breaking the rules or after a notice from the tax agency.

Tell the tax agency within one month using the Modelo 149 form. From the tax year in which you lose it, you are taxed under the ordinary rules.

If you change jobs

Changing employer does not end the regime automatically. The new job must itself meet the regime's conditions, such as a new employment contract, a qualifying posting or a qualifying business activity.

You will usually need to send the tax agency a new Modelo 149, so your new employer can apply the right withholding. Confirm the exact steps with the tax agency before you sign the new contract or start work.

Frequently asked questions

Can my employer or a company file modelo 149 for me?

Yes, a company or a representative can file modelo 149 for you, as long as you have a NIE or tax number. Filing is done online through the tax agency's electronic office. A representative uses their own access.

Does my employer have to approve my Beckham election?

No, your employer does not have to approve the election, but you must tell them in writing. Hand over the modelo 149 filing or its acknowledgement promptly. Until they hold it, ordinary IRPF withholding (income tax taken from your pay) continues, and any excess is recovered in your annual return.

Which documents do I attach to modelo 149?

You attach proof of your conditions, such as your employment contract or your employer's written letter of assignment, plus evidence of the move. Entrepreneurs and highly qualified professionals add proof of their status, and administrators add proof of their appointment.