To benefit from Spain’s Beckham Law, you must apply with Form 149 within six months of starting work in Spain. If you miss that deadline, you lose the regime for good and pay standard Spanish income tax, with top rates above 45%.
The good news is that the process is simple when you prepare it well. In this guide, we explain how to apply for the Beckham Law step by step, what documents you need and which mistakes to avoid.
What is Form 149?
Form 149 is the official form you use to apply for the Beckham Law. You file it with the Spanish Tax Agency (Agencia Tributaria). In addition, the same form has two other uses: to give up the regime in later years, and to report that you no longer meet the conditions.
Once you apply, the Tax Agency issues a certificate. Then you give it to your employer, so that it withholds tax at 24% instead of the standard progressive rates.
Deadline to apply for the Beckham Law
You must apply for the Beckham Law within six months of the start date shown in your registration with Spanish Social Security. If you keep your home country’s social security, the start date in your A1 certificate or equivalent document applies instead.
| Step | Deadline | What happens if you miss it |
|---|---|---|
| Apply for the regime (Form 149) | 6 months from Social Security registration | You lose the Beckham Law for good |
| Give the certificate to your employer | As soon as you receive it | Your employer keeps withholding at standard rates |
| Give up the regime (Form 149) | November or December of the previous year | You cannot leave until the following year |
| Annual tax return (Form 151) | April to June | Surcharges and penalties |
Documents you need to apply for the Beckham Law
Before you start, gather the following documents:
- NIE or NIF (your Spanish tax ID) and a digital certificate or Cl@ve to access the online tax office.
- Spanish Social Security registration, or an A1 certificate if you keep your home country’s social security.
- Employment contract or secondment letter, with your start date.
- If you are a director or entrepreneur, your company documents or the favourable report from ENISA.
- If you work remotely for a foreign company, proof of remote work and, if relevant, your digital nomad visa.
How to apply for the Beckham Law, step by step
- Check that you qualify. In particular, make sure you have not been a Spanish tax resident in the previous five years.
- Log in to the Spanish Tax Agency’s online office with your digital certificate or Cl@ve, and open Form 149.
- Enter your details and your employer’s details, including your arrival date and your Social Security start date.
- Choose the reason for your move: employment, remote work, director, entrepreneur or highly qualified professional.
- Attach the supporting documents for that reason.
- Submit the form and download the receipt. The Tax Agency usually issues the certificate within a few days.
- Give the certificate to your employer, so that it applies the 24% withholding rate.
If your case is not a standard employment contract, step 4 needs extra care. Otherwise, the Tax Agency may reject your application or review it years later.
Common mistakes when you apply for the Beckham Law
Waiting until everything is «perfect»
The deadline runs from your Social Security registration, not from the day your paperwork is ready. Therefore, waiting for your first payslip or for your family to arrive is the main reason people lose the regime.
Confusing your arrival date with your start date
The six months count from your Social Security start date, not from the day you landed in Spain.
Weak proof of the reason for your move
For remote workers, directors and entrepreneurs, the Tax Agency may ask for extra evidence. So prepare it before you apply.
Summary: apply for the Beckham Law on time
To apply for the Beckham Law, you file Form 149 within six months, attach the right documents and give the certificate to your employer. At Cirera Group, our English-speaking tax advisors prepare and file your application for you. You can also read our complete guide to the Beckham Law.
FAQ: how to apply for the Beckham Law
How long does it take to get the Beckham Law certificate?
It usually takes a few days. However, it can take longer if the Tax Agency asks for more documents.
Can I apply for the Beckham Law after six months?
No. Once the deadline has passed, you cannot apply for that move.
Do I need to apply every year?
No. You apply only once. After that, you file Form 151 every year instead of the standard income tax return.
Can I apply for the Beckham Law myself?
Yes, you can. However, we recommend professional advice if your case is not a standard employment contract or if your deadline is close.
