Beckham Law (inbound expats): Modelos 149 / 151

Beckham Law (inbound expats): Modelos 149 / 151 is filed with Agencia Tributaria: modelos 149 (solicitud) y 151 (declaración anual). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €825.

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We process your application for the special tax regime for inbound expats (popularly known as the Beckham Law): initial application using Modelo 149 and annual tax return using Modelo 151. We verify the requirements of art. 93 LIRPF (no tax residence in Spain during the previous 5 years, reason for relocation, no activity via permanent establishment) following the relaxation introduced by Ley 28/2022 (Startup Law) which accepts remote workers with an employment contract (including employees with a digital nomad visa) and highly qualified professionals at emerging companies. A digital nomad who invoices as a freelancer does not qualify through the remote work route. We automatically compare the Beckham tax rate (24 % up to 600.000 € + 47 % on the excess) with the general progressive IRPF rate to confirm that it is worth your while.

Practical guide: Beckham Law (impatriate regime) in 2026: who can apply, how much you pay and how to file form 149. Requirements, deadlines and the steps, explained.

What we charge you: €825
Managora's fee: €825.00 (21% VAT incl.)
Tasa (official government fee): No tasa payable
Processing time: Modelo 149: 6 months from the activity start date shown on your Seguridad Social registration. Modelo 151: the same deadline set each year for the general IRPF return (Modelo 100).
Where it is filed: Agencia Tributaria: modelos 149 (solicitud) y 151 (declaración anual) ↗
What you receive: Application

Cost breakdown: Our fee €825.00 (21% VAT incl.), with no application fee. If any document to be filed is not in Spanish, the traducción jurada (sworn/official translation) is a separate suplido (disbursement); if you do not have a NIE, its issuance has its own fee. The annual tax return (Modelo 151) generates the tax resulting from the expat rate, which varies according to your income..

Beckham Law (inbound expats): Modelos 149 / 151: how is it filed?

1Answer the questions in the chat (~10-15 minutes).
2We validate compliance with the requirements of art. 93 LIRPF and compare the Beckham tax rate with the general progressive IRPF. If it is not worth your while, we will tell you honestly.
3Payment of €825.00 (21% VAT incl.).
4Sign the framework mandate from your mobile phone.
5We submit Modelo 149 (if applying) or Modelo 151 (if annual tax return) to the AEAT (Spanish Tax Agency) on your behalf as a social collaborator: you only sign the mandate, you do not need a digital certificate or Cl@ve. We hand you the processed copy with its CSV.
6Receive the processed copy with the submission CSV. If it is Modelo 149, the AEAT issues, where appropriate, within a maximum of 10 working days, the certificate confirming your option, which you hand to your payer so that withholding is applied at the regime's rate.

Which documents do you need?

•Valid NIE.
•For every route: proof of your Seguridad Social registration (or of the document keeping you in your home country's system, or of the start of the activity if registration is not required) and, if you are not an EU citizen, your residence authorisation.
•If employment contract, relocation ordered by the company or remote work: employer's letter recognising the employment relationship, with the start date shown on the registration, the workplace and its address (except for remote work) and the duration of the contract, of the relocation or of the work in Spain (plus the relocation letter if your company relocates you).
•If director: company letter stating the date you became director and, if it is a holding company, another letter showing that your shareholding does not make it a related entity.
•If entrepreneur: entrepreneur residence authorisation or, if you are an EU citizen, favourable report from ENISA, issued before your relocation.
•If highly qualified professional: proof of your qualification (unless you hold the highly qualified professional residence authorisation), registration of the emerging company in the Registro Mercantil or Registro de Cooperativas and proof of your services; if R&D&i, proof of those activities.
•If employed digital nomad: the employer's letter for the remote work route and your international teleworking visa or authorisation.
•If renewing 151: copy of the previous Modelo 149 with the option exercised.

Prerequisites we also handle for you

This procedure may require documents that we also obtain. If your case needs one and you do not have it, ask us for it here and come back once you have it:

Empadronamiento (municipal census): registration, change of address or certificate€120

And whatever a third party provides, we arrange it

Traducción jurada (sworn translation) into Spanish
Apostilla or legalisation of a foreign document

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

Regime applicable in the year you become tax resident in Spain (the first calendar year in which, after relocating, you spend more than 183 days here) and the 5 following years (6 tax years in total). If you arrive in the second half of the year, the first year is normally the following one.
Rates: 24 % up to 600.000 € and 47 % on the excess, applied to the whole taxable base except dividends, interest and gains on disposals, which go to the savings scale: from 19 % to 30 % (19, 21, 23, 27 and 30 %, the scale for tax year 2025).
NO personal/family minimums or regional tax deductions are applied.
Anyone who opts for the regime is subject to Wealth Tax (Impuesto sobre el Patrimonio) on a territorial basis (obligación real).
Following Ley 28/2022 (Startup Law, effective from 1-Jan-2023): the prior period without tax residence in Spain is 5 years; remote workers with an employment relationship (including employees with a digital nomad visa) and highly qualified professionals at emerging companies or in R&D&i are accepted; the spouse and children under 25 (or of any age with a disability), or the other parent if there is no marriage, can also apply if, among other conditions, the sum of their taxable bases is lower than the main taxpayer's.
Deadline for Modelo 149: 6 months from the activity start date shown on your Seguridad Social registration (or on the document keeping you in your home country's system), not from your arrival or from the visa. Once the deadline has passed, you CANNOT apply for this relocation.
Deadline for Modelo 151: the same one set each year for the general IRPF return.
Voluntary waiver: with Modelo 149, in November or December of the year before the one in which it is to take effect. Anyone who waives cannot opt in again.
While under the regime, the only economic activities allowed are the entrepreneurial one and that of a highly qualified professional at an emerging company or in R&D&i. If you breach a condition you are excluded: the exclusion is reported with Modelo 149 within one month and you cannot opt in again.
You will need your NIE and, if you are not an EU citizen, a valid TIE: if your TIE has expired, renew it first (we can handle that too).

Beckham Law (inbound expats): Modelos 149 / 151: frequently asked questions

Beckham Law (inbound expats): Modelos 149 / 151: how much does it cost?

We charge you €825: our fee plus, where applicable, the fixed official tasa we advance. Our fee €825.00 (21% VAT incl.), with no application fee. If any document to be filed is not in Spanish, the traducción jurada (sworn/official translation) is a separate suplido (disbursement); if you do not have a NIE, its issuance has its own fee. The annual tax return (Modelo 151) generates the tax resulting from the expat rate, which varies according to your income.. Managora's fee is €825.00, 21% VAT included (€681.82 net + €143.18 VAT). This procedure carries no official tasa.

Beckham Law (inbound expats): Modelos 149 / 151: how long does it take?

Modelo 149: 6 months from the activity start date shown on your Seguridad Social registration. Modelo 151: the same deadline set each year for the general IRPF return (Modelo 100).

Beckham Law (inbound expats): Modelos 149 / 151: which documents do I need?

You need to have to hand: Valid NIE., For every route: proof of your Seguridad Social registration (or of the document keeping you in your home country's system, or of the start of the activity if registration is not required) and, if you are not an EU citizen, your residence authorisation., If employment contract, relocation ordered by the company or remote work: employer's letter recognising the employment relationship, with the start date shown on the registration, the workplace and its address (except for remote work) and the duration of the contract, of the relocation or of the work in Spain (plus the relocation letter if your company relocates you)., If director: company letter stating the date you became director and, if it is a holding company, another letter showing that your shareholding does not make it a related entity., If entrepreneur: entrepreneur residence authorisation or, if you are an EU citizen, favourable report from ENISA, issued before your relocation., If highly qualified professional: proof of your qualification (unless you hold the highly qualified professional residence authorisation), registration of the emerging company in the Registro Mercantil or Registro de Cooperativas and proof of your services; if R&D&i, proof of those activities., If employed digital nomad: the employer's letter for the remote work route and your international teleworking visa or authorisation., If renewing 151: copy of the previous Modelo 149 with the option exercised.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria: modelos 149 (solicitud) y 151 (declaración anual). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria: modelos 149 (solicitud) y 151 (declaración anual) ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria: modelos 149 (solicitud) y 151 (declaración anual), we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria: modelos 149 (solicitud) y 151 (declaración anual).

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