What is modelo 149 and who files it

What is modelo 149?

Modelo 149 is the form “Comunicación de la opción, renuncia, exclusión y fin del desplazamiento” for the special tax regime for employees, professionals, entrepreneurs and investors who have moved to Spain. This regime is usually called the “Beckham Law”; in the legislation it is set out in article 93 of Ley 35/2006 (LIRPF) [1][3]. With modelo 149 a person opts into the regime, renounces it, reports exclusion from it and reports the end of the assignment [3][4].

The annual tax return under this regime is filed on a separate form, modelo 151. Both forms were approved by Orden HFP/1338/2023 [3].

Who is the article 93 regime for?

Conditions of article 93.1 [1]:

• the person was not resident in Spain in the 5 tax periods before the move;
• the move, in the year the regime is first applied or the year before, is linked to an employment contract, a position as a company director, business activity with a favourable ENISA report, or work as a highly qualified professional for start-ups or in R&D (more than 40% of income from such work);
• the income is not obtained through a permanent establishment in Spain, except for business activity and work for start-ups or in R&D.

For digital nomads the law contains one clarification: remote work by an employee counts as the “employment contract” ground, specifically for employees holding the visa for international teleworking under Ley 14/2013 [1]. The text of the article gives no clear answer on whether the regime is open to a freelancer with a DNV: the provisions on business activity and on highly qualified professionals have their own conditions. More: the Beckham Law for digital nomads.

The spouse and children under 25 (or, without marriage, the other parent of the children) can opt into the regime if they moved together with the main applicant or later, but before the end of his or her first tax period under the regime, and if their combined tax bases are lower than his or hers [1].

How and when do you file modelo 149?

The procedure according to the AEAT website and articles 116 and 119 of the Reglamento IRPF (Real Decreto 439/2007) [2][4]:

1. Obtain a NIF and register with the tax authority; if you are not registered, file the census declaration first [4].
2. Upload the supporting documents on the AEAT website: a certificate from the employer, proof of alta with the Seguridad Social, the residence permit, and for other grounds the ENISA report or the professional’s documents (article 119.2) [2][4].
3. Obtain the registration number of the document submission and enter it in modelo 149 [4].
4. File modelo 149 on time: the main applicant within 6 months of the start date of the activity as recorded in the alta with the Seguridad Social; for the spouse and children, 6 months from the date of entry into Spain, or the main applicant’s deadline if that is later (article 116) [2].
5. Wait for the document confirming the option for the regime: the tax authority issues it within 10 working days of filing, and the employer receives a copy for withholding purposes (article 119.4) [2].

Each family member files separately, with the main applicant going first [4]. Tax residence, the starting point for all of this, is determined by other rules: see tax residence in Spain: 183 days and the centre of vital interests.

What changes in your tax under this regime?

A person under the article 93 regime is subject to wealth tax (Patrimonio) on the obligación real basis, that is, on assets located in Spain [1]. We do not compare which regime is more advantageous: the outcome depends on how your income is structured. The AEAT also explains that people under the article 93 regime do not file modelo 720 [5].

How do you opt out of the regime or lose it?

You can renounce the regime in November and December before the year from which the renunciation takes effect, using the same modelo 149; you cannot return to the regime after renouncing it (article 117) [2]. If a person stops meeting the conditions, they are excluded from the year of the breach, and this must be reported within one month (article 118). The end of an assignment while keeping residence must also be reported within one month (article 119.5) [2].

The article digital nomad taxes in Spain compares this regime with DNV taxation; the route is described in the DNV route card, and the general relocation process on the page Residence permit in Barcelona. Whether the regime suits you depends on the ground for your move: that is a question for a tax adviser.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.