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Modelo 149: apply for Spain’s special inbound tax regime

Understand Modelo 149, supporting documents, the six-month rule and the separate annual Modelo 151 return.

Sources checked · 03.11.2026

Purpose and the right form

Modelo 149 communicates an option for, withdrawal from, exclusion from or the end of a move under the special inbound tax regime, often called the Beckham regime. A visa or employment contract alone does not establish eligibility.

What to prepare

Prepare your NIF, census registration, move and activity dates, employment or other qualifying evidence, Social Security documentation and any documents required for your specific category or associated family member.

Spanish fields to review

Select the correct communication reason and distinguish the principal taxpayer from an associated taxpayer. For an option, first use the dedicated supporting-document submission service and enter its registration number in Modelo 149.

How to submit yourself

Open the official AEAT service below and select the correct year and period. Identify yourself using a method accepted by that service, or use an authorised representative. Complete the form, validate it, correct blocking errors and review warnings. Select the appropriate payment or result option. Finish the official signing and sending process yourself. Download the filed declaration and receipt with its verification code; a saved draft, preview or payment alone is not proof of filing.

Deadlines and payment

The principal taxpayer’s general option deadline is six months from the relevant Social Security activity-start date or applicable home-country coverage evidence. Associated taxpayers and other communication reasons have different rules; do not count automatically from a visa date.

Common mistakes and next steps

Keep both document-upload and 149 receipts, then check AEAT’s accreditation and any requests. Modelo 149 does not replace the annual Modelo 151 return or settle the tax.

Official sources

AEAT · Modelo 149AEAT · Instrucciones y plazos