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

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Home » Foreigners and income tax returns » Form 149: What is it, how to fill it in and what is it for?

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Form 149, also known as the «Beckham Law», is a form that allows expatriates to access a special tax regime in Spain, taxed at 24% up to €600,000 of income. It was designed to attract foreign talent and requires certain requirements to be met, such as not having been a resident in Spain for the last 5 years. Although it initially benefited footballers such as Beckham, it now applies to qualified professionals and managers, excluding sportsmen.

If you have ever wondered about Model 149, also known as the «Beckham Law», you have come to the right place!

This model is a gateway for certain expatriates to enjoy tax benefits when moving to work in Spain. A model that, by the way, few people currently apply for mere ignorance.

But don’t let misinformation be an excuse! Below, we are going to tell you everything you need to know about Form 149. Ready? Ready? Go!

What is Form 149?

Form 149 is the key that opens the doors to a special tax regime for expatriates in Spain. In general terms, it allows anyone who has been outside Spain for at least 5 years, whether foreign or Spanish, to pay less tax.

The main benefit is that if you take advantage of this law, you will be taxed at 24% on your first €600,000 of income. And everything over that amount will be taxed at 47%. Now you may be wondering if that 24% is too much or too little. We are tax experts in Spain. And we assure you, wholeheartedly, that being taxed at 24% if your income is over 50.000€ per year is a BARGAIN.

By the way, this form 149 is also known as «Beckham Law» by the famous English footballer. And the fact is that Beckham, when he signed for Real Madrid in 2003, was the first to benefit from this law. The truth is that, being called Beckham Law, this story did not have much mystery either. There are less predictable TV movies on Antena 3.

Why did this Model 149 come about?

This model actually represents a Spanish strategy to attract foreign talent, boost the economy and promote investment. It is mainly aimed at highly qualified professionals and managers of companies establishing operations in Spain, as well as researchers and experts in specific areas.

Also, as a curious fact, we will tell you that soccer players are no longer eligible for this law. Yes, something that was created exclusively for them? now it doesn’t apply to them!

As you can imagine, this model has been the subject of much debate and discussion. While some see it as a smart strategy to attract talent and capital, others believe that it could lead to certain tax abuses and discrimination among taxpayers.

However, what is undoubted is its importance and relevance within the Spanish tax framework, being a very useful instrument for those seeking to venture into Spanish lands with tax relief.

How to request Form 149?

Applying for Form 149 can be tedious, because you have to gather quite a lot of information and fill in some forms written in a language that is not very understandable for mortals.
But …. Hey! We are nice people and we are going to show you some steps you will have to follow if you want to venture into this story:

  1. Do you meet the requirements? Before embarking on the application process, it is essential to determine whether you meet the requirements to benefit from this regime. We summarize them briefly: Not to have been a resident in Spain during the 5 fiscal years prior to your move, not to obtain income from a permanent establishment in Spain, with certain exceptions, and to fit the established categories , either as a worker, entrepreneur, qualified professional, among others.
  2. Previous documentation. Now it would be up to you to gather all the documentation that accredits your professional and personal situation. And that accredits that you have not been resident in Spain for the last 5 years. In addition, you will probably have to collect employment contracts, certificates of expertise in a particular area, proof of income, among others. A lot of hassle, come on.
  3. Fill in the form: To access the Form 149, visit the official website of the Tax Agency. In the «Models and Forms» section, locate Form 149 and click on «Download » or «Fill in online», depending on your preferences. Once there, provide the information requested and send it using your digital certificate or in person at one of the tax offices. Don’t have a digital certificate? Here. Hey. Good luck.
  4. Wait for a response: After submission, the Tax Agency will review your application. This process can take anywhere from a few weeks to several months, depending on the volume of applications and

How to fill in Form 149?

To correctly complete Form 149, it is essential to prepare all relevant documents, such as contracts and certificates. Then, complete your personal data, making sure that they match the previous information at the Tax Agency.

Detail your tax situation, employment and income information, and any specific details related to your profession or activity.

Once completed, verify all information, sign the document (digitally if online) and keep copies for your records.

Papeleo de impuestos, concretamente del Modelo 149 o Ley Beckham

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

What to take into account when filing Form 149 in Spain?

Dealing with tax formalities may seem complicated, and it is! Because you will have to fill out countless papers, answer questions with a bit complicated language and you will waste time and health browsing the Tax Agency’s website.

Before embarking on this adventure, please take into account these aspects before filing form 149:

  • Non-residence in Spain: You must not have been resident in Spain during the five tax years prior to your transfer.
  • Sources of income: You must not derive income from a permanent establishment in Spain, although there are some exceptions to this rule.
  • Professional categorization: It is vital that you fit into specific categories, such as worker, entrepreneur or qualified professional.
  • Only fall under this law if it makes sense for you. Only if you earn more than €50,000 per year would it be worthwhile for you to take advantage of this law.

And in other aspects to comment, you also have to take into account some of its disadvantages:

  • In case of dismissal, you will not have the right to exempt the compensation received.
  • You have only 6 months to apply for it. From the moment you start residing in Spain, you have 6 months to take advantage of this law. If these 6 months pass… you lose this tax advantage.
  • You cannot apply some deductions. With the Beckham Law you would lose the right to apply many of the deductions that are provided for in the IRFP law, such as the deduction for maternity or the deduction for childcare expenses.
  • And if you have a home in Spain, you would have to pay tax on it. This does not happen with a normal Spanish taxpayer, whose habitual residence does not have an imputation of the real estate yield.
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When is Form 149 to be filed?

Being late for an important appointment can have its consequences, and in the tax field, punctuality is even more important.The filing of Form 149 has its specific deadlines, and not respecting them could bring inconveniences or, in the worst case, lose the opportunity to benefit from the special tax regime.

We recommend you to fill in this Form 149 as soon as you arrive in Spain. But the truth is that there is a specific term to request it: 6 months (as we said before).

That is to say, from the moment you start living in Spain, you have 6 months to file this Form 149 and benefit from its tax advantages. It does not matter the moment of the year in which you do it. The only thing that counts is the moment you settle in the country.

Who must file Form 149?

Filing form 149 is NOT an obligation. It is something optional and that can be very advantageous for all those people who meet the requirements (and I wish the person who is writing these lines met them).

That is, if you meet the requirements and for any reason you want to opt out of this law and pay more taxes, the Tax Agency is not going to say no. In fact, that is already happening. In fact, this is already happening, but more out of misinformation than altruism. And the fact is that there are thousands of people who can take advantage of this form 149 but who, due to lack of information, have not done so. And they are paying taxes like any other Spanish taxpayer.

Una pizarra donde está escrito que te ayudamos con tus impuestos como el Modelo 149

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!

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2 respuestas a «Form 149: What is it, how to fill it in and what is it for?»

  1. Avatar de Omar Zerrad
    Omar Zerrad

    Hello,
    Please I need some support to complete my Modelo 149. What would be the best plan to do it? And when can we do it?
    Thanks,

    1. Avatar de Edgar de Paz
      Edgar de Paz

      Good morning, Omar,

      This type of models for foreigners are processed with the Full Plan, you can access the process after registering from this URL:

      https://app.taxdown.es/procedure/P00027

      Or from Procedures > International > Beckham Law.

      If you have any other questions you can write to us at support@taxdown.es and we will be happy to help you.

      Best regards!
      Edgar de Paz

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