How to Apply for the Beckham Law: Form 149 Step by Step

So you've moved to Spain and want to take advantage of the 24% flat tax rate under the Beckham Law. Here's exactly how to apply using Modelo 149.

The Deadline

You must submit Form 149 within 6 months of registering with Spanish Social Security (your alta date on Modelo TA.1). Miss this window and you lose the right to the special regime entirely — there are no extensions.

Step 1: Gather Your Documents

Before filling out the form, make sure you have:

• NIE (Número de Identificación de Extranjero)
• Passport (original + copy)
• Employment contract with a Spanish company, or proof of remote work arrangement qualifying under the 2023 expansion
• Modelo 030 — your census registration (alta censal) with the Spanish Tax Agency
• Social Security registration (TA.1) showing your alta date

Step 2: Fill Out Modelo 149

Download Modelo 149 from the Agencia Tributaria website. You can fill it out:

• Online with a digital certificate (certificado digital) or Cl@ve PIN
• On paper — print, fill by hand, and submit in person

The form asks for basic personal information, your NIE, employer details, and the date you became a Spanish tax resident.

Step 3: Submit to AEAT

Submit the completed form at your local Delegación de la Agencia Tributaria (the AEAT office corresponding to your registered address). If submitting online, you'll receive a confirmation immediately.

What Happens After

• AEAT reviews your application (typically 1–3 months)
• If approved, you receive a resolution letter confirming you're under the special regime
• The regime applies from the beginning of the tax year in which you became a resident
• You'll file your annual tax return using Modelo 151 (instead of the standard Modelo 100)

Common Pitfalls

• Missing the 6-month deadline — this is non-negotiable
• Not having Modelo 030 filed — you need to be census-registered first
• Applying without an employment relationship — freelancers on autónomo don't qualify unless they meet the 2023 DNV criteria
• Having been a Spanish tax resident in the last 5 years — automatic disqualification

Want to see how much you'll save? Use our Beckham Law Calculator to get your personalized estimate.