Form 149: What is it, how to fill it in and what is it for?

Heard of Form 149 or the famous Beckham Law but not sure what it means for you? You’re in the right place.

This form is the key to unlocking exclusive tax benefits for expats moving to Spain for work. Yet many miss out simply because they don’t know it exists.

🚫 Don’t let lack of information cost you money.

In this guide, we’ll explain what Form 149 is, who should file it, when, and how. Ready to take control of your taxes? Let’s go.

What is Form 149?

Form 149 is your gateway to Spain’s special expat tax regime—also known as the Beckham Law. If you’ve been living outside Spain for the past 5 years, whether you’re Spanish or foreign, this form lets you apply for significant tax benefits.

The main perk? You’ll pay a flat 24% tax on the first €600,000 of your income. Anything above that is taxed at 47%.

💡 Trust us: if you earn over €50,000 a year, that 24% is an incredible deal under Spain’s tax system.

And yes, it’s called the “Beckham Law” because David Beckham was the first to use it when he joined Real Madrid in 2003. A law with star power—and serious savings.

📝 How to Apply for Form 149 (Without Losing Your Mind)

Applying for this form isn’t the most user-friendly experience. But don’t worry—we’ve broken it down for you:

1. Check if you qualify
   • Not a tax resident in Spain in the last 5 years
   • No income from a permanent establishment in Spain (with some exceptions)
   • Must fall into a valid category: employee, entrepreneur, or qualified professional
2. Gather your documents
   You’ll need proof of residence abroad, job contracts, qualifications, income records, etc. 📂 It’s paperwork-heavy, but essential.
3. Access and complete the form
   Go to the Tax Agency website, search for Form 149 under «Models and Forms», and either download it or fill it out online. You’ll need a digital certificate or go in person.
4. Submit and wait
   Once submitted, your request is reviewed—this may take weeks or even months, depending on the Tax Agency’s workload.

✅ Or skip the stress and let TaxDown handle it for you. We take care of everything—from checking eligibility to filing—so you can enjoy the tax perks without the paperwork pain.

👉 Apply stress-free at app.taxdown.es.

What documents do you need?

Although we have already mentioned some points about its possible usefulness, let’s go deeper into its true essence and purpose.

• Access to a special tax regime. The main purpose of Form 149 is to be the key of entry to a special tax regime in Spain. By completing and submitting this document, you are formally requesting access to preferential tax conditions that, under normal circumstances, would not be available to all taxpayers. It is a way of saying: «I meet the requirements, and here is my formal application». And with it you would be taxed at 24%! That is, on your first €600,000. Once you exceed that figure, remember that you would be taxed at 47%.
• Simplify taxation: One of the great attractions of Form 149 is the simplification of tax obligations. This not only represents an advantage in terms of tax reduction, but also facilitates the understanding and management of tax obligations for those who use this model.
• Promote the arrival of international talent. Form 149 was born as a mechanism to attract highly qualified foreign professionals to Spain.
• To clarify the taxpayer’s situation. By filling out and filing Form 149, you are sending a clear and concise message to the Tax Agency about your situation and your intentions.

The model 149 is like a soccer game: everyone wants to play for the winning team, the one with the least taxes!

⚠️ Before You Apply for Form 149, Read This

Filing tax forms in Spain isn’t exactly a walk in the park. The paperwork is complex, the language can be confusing, and the Tax Agency website isn’t known for its simplicity.

So before jumping into the Form 149 application, here’s what you need to know:

✅ Main Requirements

• You must not have been a Spanish tax resident in the last 5 years.
• No income from a permanent establishment in Spain (with some exceptions).
• You must qualify as a worker, entrepreneur, or highly qualified professional.
• And crucial: it only makes financial sense if you earn over €50,000/year.

⚠️ Key Drawbacks to Consider

• Dismissal compensation is not exempt under this regime.
• You have a strict 6-month deadline from the day you become a Spanish resident to apply.
• You’ll lose access to common IRPF deductions, like those for maternity or childcare.
• If you own a home in Spain, you’ll pay tax on it—even if it’s your main residence.

🧠 The Beckham Law isn’t for everyone. But if it fits your profile, it can mean major savings.

👉 Need help deciding? Let TaxDown guide you—start free at app.taxdown.es.

📅 When Should You File Form 149?

Timing is everything—especially in taxes. If you want to benefit from the Beckham Law, you must file Form 149 within 6 months of becoming a Spanish resident.

It doesn’t matter what time of year you arrive. What matters is the exact date you establish residence in Spain. Miss the 6-month deadline and you lose access to the special tax regime—no exceptions.

⏳ Our advice? File it as soon as you land to avoid last-minute surprises.

👤 Who Needs to File Form 149?

Here’s the twist: filing Form 149 is optional, not mandatory.

But if you meet the requirements and choose not to file, you’ll be taxed like a regular resident—and likely pay more than you should.

Sadly, many eligible expats miss out simply because they don’t know this form exists. Don’t be one of them.

👉 Let TaxDown check your eligibility and file Form 149 for you—accurately and on time.
Start now at app.taxdown.es.

How to download Form 149 in PDF

If you need to obtain Form 149, you can easily download it in PDF format from the official website of the Tax Agency. Go to the website, search for «Form 149» in the forms section and click on the download link.

But so that you don’t get lost in their website and get lost in their hundreds of options, we leave you with the direct link to the form. Click here to download it.

We help you ask for the Beckham Law!

We have told you that we are nice people… and that’s why we help you to process the Form 149! Contact us and we’ll fill out the form for you. We will also talk to Hacienda to file it and we will keep you informed at all times about the status of your application.

In addition, you will be able to ask us any tax questions you may have and we will give you personalized advice. So the only thing you will have to worry about is settling down in Spain and adapting to your new routine? and we’ll take care of the fiscal matters!