Spain Beckham Law 2026: Article 93 Expat Tax Regime, Eligibility & Form 149

Official guidance and statutory benchmarks for Spanish residency and immigration based on current Ministerio de Inclusión, RD 1155/2024 and BOE standards.

Overview & Statutory Background

Spain's Special Tax Regime for Individuals Who Acquire Tax Residence in Spain as a Result of Moving to Spain is commonly called the Beckham Law. Under Article 93 of Law 35/2006, qualifying individuals become Spanish tax residents but may elect to calculate their Spanish income tax under special rules based on the Non-Resident Income Tax framework while remaining IRPF taxpayers. The regime is available to qualifying workers, certain professionals, entrepreneurs, investors and international remote workers who meet the statutory relocation and prior-residence conditions. It applies for the tax year in which Spanish tax residence is acquired and the following five tax years.

Beckham Law / Article 93 Key Facts (2026)

Main Tax Rate24% up to €600,000 of the relevant general base

Rate Above €600,00047% on the excess under the Article 93 scale

DurationArrival tax year + 5 following tax years

Prior Spanish Tax ResidenceMust generally not have been resident in Spain during the previous 5 tax periods

Main Election FormModelo 149

Annual ReturnModelo 151

Step-by-Step Procedure Roadmap

Establish Eligibility

Confirm the five-prior-tax-period non-residence condition and identify the qualifying circumstance that caused the move to Spain.

Establish the Relevant Activity

Document the Spanish employment, remote-work, professional, entrepreneurial, administrator or other qualifying circumstance. The evidence must match the specific Article 93 route.

Register for Spanish Tax Procedures

Ensure the taxpayer is properly registered with the Spanish Tax Agency and has the identification information required for electronic filing.

File Modelo 149

Submit Modelo 149 electronically within the statutory deadline. For the principal applicant, the normal deadline is six months from the relevant activity-start date shown in the Spanish Social Security registration or qualifying documentation.

Keep Supporting Evidence

Retain the employment contract, company documentation, remote-work or professional evidence, tax and Social Security records, residence documentation and any other documents supporting the Article 93 election.

File Modelo 151 Annually

Taxpayers who remain under the special regime use Modelo 151 for the annual return rather than the ordinary resident Modelo 100 return for the income covered by the special regime.

Election Deadline: The general election deadline for Modelo 149 is six months from the date of commencement of the relevant activity recorded in Spanish Social Security or in the documentation that permits continued coverage under the source country's Social Security legislation, or the corresponding documented start date where Spanish Social Security registration is not required.

Filing Method: Modelo 149 is submitted electronically because of the special regime's documentation and applicant profile.

Form 149 Purpose: Modelo 149 is the communication used to elect, renounce, report exclusion from, or communicate the end of the special regime.

Form 151 Purpose: Modelo 151 is the annual income-tax return specifically approved for taxpayers applying the Article 93 special regime.

Frequently Asked Questions

Under Article 93, the general taxable base is taxed at 24% up to €600,000 and 47% on the excess above €600,000. Dividends, interest and qualifying capital gains fall into a separate savings-base scale, currently ranging from 19% to 28%. The 24% rate therefore should not be described as applying to every category of income.

The special regime applies for the tax year in which Spanish tax residence is acquired and the following five tax years, giving a statutory period of six tax years in total when all conditions remain satisfied.

The current Article 93 rule generally requires that the individual was not tax resident in Spain during the five tax periods preceding the year in which the move to Spain takes place. This is a tax-residence test, not simply a rule about having spent fewer than a certain number of days in Spain.

Yes, qualifying international remote workers can fall within the amended Article 93 regime, but holding a Digital Nomad Visa does not automatically grant the tax regime. The person must become Spanish tax resident as a result of the qualifying move and satisfy all Article 93 and implementing rules.

The normal election deadline is six months from the start of the activity shown in Spanish Social Security registration or the qualifying documentation that permits the worker to remain under the source country's Social Security system. Where Social Security registration is not required, the relevant documented activity-start date is used. The filing is electronic.

No. It is inaccurate to describe the regime as a blanket exemption for all foreign passive income. Article 93 applies the special non-resident taxation rules, and dividends, interest and capital gains have their own savings-base treatment. The exact tax result depends on the type and source of the income, Spanish law and any applicable tax treaty.