Régimen Beckham (impatriate tax regime): Modelos 149 / 151
Régimen Beckham (impatriate tax regime): 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. Estimated total cost: from €300.
We handle your admission to the special impatriate regime (popularly known as the Beckham regime): initial application via modelo 149 and annual return via modelo 151. We validate the requirements of art. 93 LIRPF (no tax residence in Spain in the previous 5 years, reason for the relocation, no activity via a permanent establishment) after the loosening brought by Ley 28/2022 (Startup Law), which admits remote workers with a digital nomad visa and professionals in startups. We automatically compare the Beckham tax (24 % up to 600.000 € + 47 % on the excess) with the general progressive IRPF to confirm it is worthwhile.
- Estimated total cost
- from €300
- Managora's fee
- €363.00 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- Modelo 149: 6 meses from the start of the activity. Modelo 151: same as the modelo 100 (approx. 1 April to 30 June of the year following the tax year).
- What you receive
- Application
Cost breakdown: Our fee 300 €, with no application fee. The annual return (modelo 151) generates the tax that results at the impatriate rate, which varies according to your income..
Régimen Beckham (impatriate tax regime): Modelos 149 / 151: how is it filed?
- 1Answer the chat questions (~10-15 minutes).
- 2We validate compliance with the requirements of art. 93 LIRPF and compare the Beckham tax with the general progressive IRPF. If it is not worthwhile for you, we say so honestly.
- 3Payment of 300 €.
- 4Sign the mandate from your mobile.
- 5We file the modelo 149 (if an application) or the modelo 151 (if an annual return) electronically with the AEAT (Spanish Tax Agency) using your certificate / Cl@ve.
- 6You receive the stamped copy with the filing CSV. If modelo 149: the AEAT will rule on your admission within the following 10 days.
Which documents do you need?
- •NIE in force.
- •Tax residence certificate for the 5 years prior to the relocation (proving non-residence in Spain).
- •If employment contract: contract of employment + Seguridad Social registration.
- •If director: deed of appointment + Registro Mercantil certification.
- •If entrepreneur: documentation of the qualified business project.
- •If startup: contract with the startup and documentation of its ENISA qualification.
- •If digital nomad: international remote-work visa granted.
- •Empadronamiento certificate in a Spanish municipality.
- •If renewing 151: copy of the previous modelo 149 with the option exercised.
Legal basis and things to bear in mind
- Regime applicable during the year of the relocation + the following 5 tax years (6 tax years in total).
- Rates: 24 % on the first 600.000 € of employment and activity income + 47 % on the excess. Capital and gains: IRPF savings rates (19-28 %).
- Personal/family allowances and regional deductions do NOT apply.
- After Ley 28/2022 (Startup Law, 1 Jan 2023): the previous years without tax residence go from 10 to 5; remote workers with a digital nomad visa and highly qualified professionals in startups are admitted; a spouse and children under 25 may also join.
- Modelo 149 deadline: 6 meses from the start of the activity. Once the deadline has passed, you CANNOT join under this relocation.
- Modelo 151 deadline: same as the modelo 100 IRPF (approx. April-June of the following year).
- Voluntary waiver: on the modelo 149 before 30 November of the year prior to the one of application.
- Comparison with the general IRPF: the Beckham regime usually pays off from around 50.000-60.000 € of employment income, depending on the regional deductions lost.
- Coordinate with a NIE in force (use renovacion_tie if expired).
Régimen Beckham (impatriate tax regime): Modelos 149 / 151: frequently asked questions
Régimen Beckham (impatriate tax regime): Modelos 149 / 151: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is from €300: Our fee 300 €, with no application fee. The annual return (modelo 151) generates the tax that results at the impatriate rate, which varies according to your income.. Managora's fee is €363.00, 21% VAT included (€300.00 net + €63.00 VAT). This procedure carries no official tasa.
Régimen Beckham (impatriate tax regime): Modelos 149 / 151: how long does it take?
Modelo 149: 6 meses from the start of the activity. Modelo 151: same as the modelo 100 (approx. 1 April to 30 June of the year following the tax year).
Régimen Beckham (impatriate tax regime): Modelos 149 / 151: which documents do I need?
You need to have to hand: NIE in force., Tax residence certificate for the 5 years prior to the relocation (proving non-residence in Spain)., If employment contract: contract of employment + Seguridad Social registration., If director: deed of appointment + Registro Mercantil certification., If entrepreneur: documentation of the qualified business project., If startup: contract with the startup and documentation of its ENISA qualification., If digital nomad: international remote-work visa granted., Empadronamiento certificate in a Spanish municipality., 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
- Arraigo social: temporary residence on exceptional grounds
- Arraigo de segunda oportunidad (second-chance settlement route, RD 1155/2024)
- Residencia de familiar de ciudadano español (residence for a family member of a Spanish citizen, RD 1155/2024)
- Arraigo laboral (labour-based settlement route, now abolished): today it is the arraigo sociolaboral
- Arraigo socioformativo: socio-educational temporary residence through training (RD 1155/2024)
- Arraigo socio-laboral (RD 1155/2024): the new route under the 2024 Immigration Regulation
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelos 149 (solicitud) y 151 (declaración anual) ↗.
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