Beckham Law: communications when your circumstances change
Review the Spanish tax questions that may arise when your job, circumstances or plans change during the Special Tax Regime.
Page updated: October 29, 2026 · Figures refer to the 2026 tax year.
Understand whether the regime fits your move
The Special Tax Regime (Beckham Law) may be relevant when you move to Spain for work or certain professional or entrepreneurial activities. It offers a different way of calculating Spanish personal income tax, provided you meet the conditions and exercise the option within the applicable deadline.
At AlbeaTax, we review the regime as part of your wider plans: when you may become Spanish tax resident, how you will work and what income and assets you hold abroad. With your authorization, we can coordinate the Spanish analysis with your existing tax advisor.
Eligibility firstYour reason for moving, previous tax residence and work arrangements all matter.
A six-month deadlineThe starting date depends on the applicable activity and Social Security documents.
Up to six tax yearsThe year you acquire Spanish tax residence and the five following years.
Who can qualify?
You must acquire Spanish tax residence following your move and must not have been Spanish tax resident in the five tax years preceding the year of the move. Your move must also be connected with a qualifying circumstance under the rules.
- Employment: starting employment in Spain, an assignment from an employer abroad or qualifying remote employment using digital means. Professional athletes are excluded.
- Becoming a company director: additional ownership restrictions apply where the company is an asset-holding entity.
- A qualifying entrepreneurial activity: this requires the relevant assessment and supporting documentation.
- Certain highly qualified professional activities: services to qualifying emerging companies or specified training, research, development and innovation activities, subject to the applicable requirements.
Restrictions on income obtained through a Spanish permanent establishment also apply, with specific exceptions for qualifying activities. Ordinary freelance work does not, by itself, provide access to the regime.
The connection between your move and your work, and the dates in your supporting documents, need to be considered together. See Before Moving to Spain.
Does a Digital Nomad Visa give you access?
A Digital Nomad Visa and the Special Tax Regime address different questions. The visa concerns immigration; the regime concerns taxation. Holding a visa does not automatically establish eligibility for the regime.
Employees working remotely for a foreign employer may qualify if all the conditions are met. Self-employed remote workers need a separate assessment of whether their activity fits an eligible category. Your employment, immigration and Social Security arrangements should be reviewed together.
How to opt in: Form 149 (Modelo 149)
The option is communicated to the Spanish Tax Agency (AEAT) using Form 149 (Modelo 149), with the required supporting documents. It is not automatic. AEAT issues the relevant accreditation where appropriate and can subsequently check whether the conditions are met.
Check the deadline against your documents
For the principal applicant, the six-month period runs from the start of activity recorded in the Spanish Social Security registration or in the documentation allowing continued coverage under the home-country Social Security system. Where Social Security registration is not compulsory, the relevant document establishing the start of activity is used.
For eligible family members, the deadline is six months from entry into Spain or the principal applicant’s applicable deadline, if later. Each person’s dates should be checked.
Documents may include your Spanish tax identification number, employment contract or assignment letter, Social Security documents and evidence specific to a directorship or qualifying activity. We review the documents and dates before filing.
Your annual return: Form 151 (Modelo 151)
Modelo 149 communicates the option and certain subsequent changes. Form 151 (Modelo 151) is the annual income tax return under the regime. The applicable filing calendar and payment deadlines should be checked each year. See Spanish Tax Returns (Renta / IRPF).
Would you like us to review your dates and documents?
Tell us about your planned move and work arrangements. We can discuss the eligibility questions and the scope of the review you need.
How is income taxed?
For the 2026 tax year, employment income within the regime is taxed at 24% up to €600,000 and 47% on the excess. Spanish-source dividends, interest and qualifying capital gains follow a separate scale from 19% to 30%.
Employment income and income from qualifying entrepreneurial activities are subject to special sourcing rules. It is therefore important to review the nature of each income stream; the regime does not exempt all foreign income.
Foreign dividends, interest, investment gains and rental income are generally outside Spanish income taxation under the regime where they are genuinely foreign-source. The treatment of income relating to work before or after your displacement, and any available double-tax relief, needs separate consideration.
Wealth taxation and foreign-asset reporting also differ from the ordinary resident rules. Review these obligations alongside your income tax position, including Wealth Tax (Patrimonio) and Solidarity Tax and Foreign Asset Reporting (Modelo 720).
Is it the better option for you?
A headline rate does not show the whole outcome. Your income mix, family circumstances, available allowances and deductions, and taxation abroad can affect the comparison with the ordinary Spanish system.
Can family members opt in?
Certain spouses, children under 25, children with a disability regardless of age, and, where there is no marriage, the other parent of the children may qualify. Their arrival, residence, previous non-residence and income conditions must be checked. Eligible family members exercise their own option and file their own returns.
What happens if your circumstances change?
A change of employer, activity or residence should be reviewed before it takes effect where possible. A change does not have the same consequence in every case.
Renunciation, exclusion and the end of a displacement have different procedures and deadlines. Renunciation is generally communicated in November or December before the year in which it takes effect. Exclusion and certain end-of-displacement notifications have a one-month deadline. Modelo 149 is used for these communications.
Before the regime ends, plan for the ordinary Spanish resident rules and any resulting income, asset-reporting and wealth-tax obligations. See Leaving Spain or changing circumstances.
Coordinate your position across countries
If you are a US citizen or green card holder
Moving to Spain does not, by itself, end your US tax obligations. Your CPA should assess US filing requirements, foreign tax credits and any FBAR or Form 8938 obligations alongside the Spanish analysis.
The regime can also affect access to treaty benefits and the way double-tax relief operates. Do not assume that tax paid in one country automatically offsets tax due in the other. With your authorization, we can explain the Spanish treatment and coordinate the relevant filings and documents with your CPA.
If you are coming from Canada or another country
Your Spanish position needs to be considered alongside the rules in the country you are leaving. With your authorization, we can coordinate the Spanish side with your existing tax advisor abroad.
How AlbeaTax can help
Our work can include reviewing eligibility and the relevance of the regime, checking the supporting documents, filing Modelo 149 and annual Modelo 151 returns, and assessing notifications when circumstances change. We agree the scope with you before starting.
Read how we work for the initial briefing, agreed scope, documentation and international coordination.
Our work in practice
Reviewing eligibility before the move
A client contacted us with flights booked and employment arrangements already in place. Our initial review identified an eligibility issue with the planned move. The arrangements were revised, and the Special Tax Regime was subsequently granted.
Anonymized example. Each case depends on its own facts and circumstances.
Frequently asked questions
Does the Beckham Law apply automatically?
No. You must meet the conditions and exercise the option using Modelo 149 within the applicable deadline. A visa or employment contract alone is not enough.
Can I qualify if I work remotely?
An employee working remotely for a foreign employer may qualify if the other requirements are met. Ordinary self-employed remote work does not qualify by itself. Your actual work arrangements need to be reviewed.
When does the six-month deadline start?
For the principal applicant, the relevant start-of-activity date is established through the applicable Social Security or other supporting documents. Continued home-country Social Security coverage is expressly contemplated. Family members have their own deadline rules.
Does a Digital Nomad Visa guarantee eligibility?
No. Immigration permission and eligibility for the Special Tax Regime are separate matters. Both need to be considered when planning your move.
Is all foreign income exempt?
No. Employment income and qualifying entrepreneurial income have special sourcing rules. The nature and source of each income stream must be reviewed.
What if I change jobs or leave Spain?
Check the effect on eligibility, tax residence and any notification deadline. Changing employer, renouncing the regime and ending a displacement are different situations.
Is the regime always the better option?
No. We consider your income, family circumstances and international tax position when comparing the regime with the ordinary Spanish system.
Sources & further guidance
This overview is general guidance. The conditions and documents applicable to your circumstances should be checked before taking action.
Spanish Personal Income Tax Law, Article 93 · Income Tax Regulations, Articles 113–120 · AEAT: Modelo 149 · IRS: US taxpayers abroad
Further reading
Discuss your circumstances with AlbeaTax
Tell us what you need help with. Our team can discuss your circumstances and the relevant next steps.