A change of work arrangements or departure from Spain can require a review of Beckham Law conditions and communications. The correct procedure depends on the circumstances.
Reviewed and updated: 29 October 2026. The original publication date is retained above.
Being granted the Special Tax Regime (Beckham Law) does not end the need to review your position when circumstances change. A new job, a change in working arrangements or a planned departure can raise different questions.
Keep the original application and supporting documents, together with the dates and terms of the proposed change. The review should establish whether the regime’s conditions continue to be met and whether a communication is required.
Form 149 (Modelo 149) covers the option for the regime, renunciation, exclusion and the end of the displacement. These are different situations, with their own requirements and timing.
Do not assume that a general change-of-address notification fulfils every requirement connected with the regime, or that the same procedure applies to every departure.
Leaving before or after a particular month is not a substitute for assessing tax residence. The facts of the move and any applicable treaty must be considered alongside the Special Tax Regime questions.
Tell us what is changing, the expected dates and whether work or payments will continue across countries. This allows the relevant Spanish obligations and documents to be identified within an agreed scope.
Explore the Special Tax Regime (Beckham Law) or Leaving Spain or changing circumstances.
Official reference: AEAT: Form 149 communications.
Explore the services for individuals, read our 2026 tax guide or find answers to common questions in our FAQ.
Planning a move or a change? Start with Before Moving to Spain or Leaving Spain or changing circumstances.
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