Tax Residency Registration & Beckham Law
Tax Residency Registration & Beckham Law
If you spend 183+ days/year in Spain you become tax resident. Register with AEAT and file annual returns. Beckham Law offers flat 24% rate for qualifying newcomers.
Surcharges 5–20% on unpaid tax plus interest. Double taxation risk.
Ready to start this procedure?
Use our interactive tool with form generation, document checklists, and appointment booking.
Based on Your Profile
Step-by-Step Process
Register in tax census (Modelo 030)
File Modelo 030 at AEAT to register your tax domicile. Online with Cl@ve or in person.
Assess Beckham Law eligibility
Check: (a) not tax resident in Spain in prior 5 years, (b) Spanish employment contract or qualify as entrepreneur/professional, (c) within 6 months of Social Security alta. 2023 reform expanded to remote workers and entrepreneurs.
Apply for Beckham Law (if eligible)
File Modelo 149 at AEAT within 6 months of Social Security registration.
File annual tax return
Tax year = calendar year. Filing April–June. Modelo 100 (standard) or Modelo 151 (Beckham Law).
Required Documents
Tax census registration. Establishes tax domicile. File online with Cl@ve or at AEAT office.
Download FormFile within 6 months of Social Security alta. Professional help recommended.
Download FormRequired for all tax registration.
Required for Beckham Law to prove employment with Spanish entity.
Tips & Common Pitfalls
Beckham Law deadline: 6 months from Social Security alta date. Miss it and you lose thousands in savings.
Under Beckham Law: 24% flat on Spanish income up to €600,000 (47% above). Foreign income generally exempt.
Beckham Law applicants cannot claim all deductions available to standard tax residents.
Wealth tax (Impuesto sobre el Patrimonio) may apply even under Beckham Law.
2023 Ley de Startups expanded Beckham Law to remote workers and entrepreneurs.
Self-employed: quarterly VAT (Modelo 303) + IRPF prepayment (Modelo 130) mandatory even if revenue is zero.
Regional Variations
Own tax system (Hacienda Foral). Different rates. Beckham Law may not apply same way.
Own tax regime (Hacienda Foral de Navarra). Verify Beckham Law applicability.