Eligibility memo
Prior Spanish tax residence, relocation reason, work or investor category, permanent-establishment risk, family scope, and specialist-review questions organized early.
Spain Beckham Law
A managed Beckham Law plan before you opt into Spain's tax regime.
For inbound workers, executives, remote employees, founders, investors, and families moving to Spain who need eligibility, NIF and census readiness, Form 149 evidence, payroll withholding, and annual-compliance handoffs checked before opting into the regime.
First call: leave with eligibility questions, tax-residence history gaps, Form 149 evidence, payroll handoff points, family scope, and the next decision mapped.
What you get
A clear Beckham Law file plan before specialist work starts.
The regime is useful only when the facts line up. We structure the route, evidence, payroll questions, and tax-specialist handoff before the election becomes a rushed filing.
Form 149 evidence map
NIF, tax census status, employer or remote-work records, founder or investor records, supporting documentation, and filing sequence mapped before submission.
Payroll handoff
Employment withholding and employer-payroll questions are prepared for the relevant payroll provider or tax adviser instead of being improvised late.
Annual compliance path
Associated taxpayers, annual-return handoff, regime duration, resignation, exclusion, and end-of-displacement events stay visible after the initial option.
Article 93 fit comes first
Beckham Law is not a generic expat perk. Prior residence, relocation category, income structure, family scope, and permanent-establishment questions need review before filing.
Form 149 needs evidence
AEAT notes that supporting documentation is provided before Form 149. We map what needs to exist before the option is communicated.
Withholding must be aligned
The tax regime affects employment withholding. Payroll, employer, and tax-adviser handoffs are planned before the first return or correction problem appears.
Tax advice stays with specialists
Movingto coordinates the case path. Tax opinions, filing decisions, payroll treatment, and annual compliance are handled by qualified tax specialists.
Who this fits
Why use Movingto for a Spain Beckham Law case?
The valuable work is not selling the regime. It is deciding whether the facts support it, what evidence is missing, who must sign off, and how the tax route interacts with the residence plan.
Good fit for
- Employees or executives relocating to Spain with a Spanish work or assignment structure
- Remote employees or digital nomad visa applicants who need tax-regime handoff
- Founders, entrepreneurs, investors, and qualified professionals who need Article 93 category review
- Families assessing associated-taxpayer scope and timing
- Applicants with employer payroll, withholding, and annual-compliance questions
Not the right fit for
- People resident in Spain during the previous five tax periods
- Anyone wanting tax advice directly from Movingto
- Cases with unclear income, corporate, permanent-establishment, or shareholding facts
- People outside eligible relocation, work, professional, entrepreneur, or investor categories
- Anyone seeking savings estimates, approval guarantees, or AEAT outcome promises
Service scope
What Movingto coordinates, and what tax specialists decide.
You get a managed route and evidence plan. Tax advice, payroll treatment, filings, and authority decisions stay with the appropriate professional or public body.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Beckham Law eligibility triage
We map prior Spanish residence, relocation basis, work or investor category, family scope, permanent-establishment questions, and decision points.
Coordinated by Movingto
Form 149 evidence planning
We organize NIF and tax census readiness, supporting documentation, employment or remote-work records, and the filing sequence for specialist review.
Coordinated by Movingto
Payroll and withholding handoff
We prepare payroll, employer, and adviser questions around withholding treatment, timing, and documentation before work starts.
Coordinated by Movingto
Annual compliance roadmap
We keep associated taxpayers, annual-return handoff, renewal-style checkpoints, resignation, exclusion, and end-of-displacement events visible.
Handled separately
Tax advice or tax opinions from Movingto
Movingto does not provide tax advice, tax opinions, payroll instructions, investment advice, or filing decisions directly.
Handled separately
AEAT approval or tax-saving guarantee
No adviser can guarantee authority acceptance, total tax result, payroll treatment, or savings. The facts and specialist advice control the outcome.
Case path
From tax-route fit to specialist handoff.
Each stage turns a tax idea into a governed file: eligibility, evidence, payroll questions, filing handoff, and ongoing compliance ownership.
Case path05 managed stages
- Step 1 of 5
Confirm relocation facts
Review current residence, prior Spanish tax years, work or assignment basis, Spanish arrival timing, family scope, and the linked visa route.
- Step 2 of 5
Map Article 93 fit
Identify which eligibility category may apply, what facts need tax-specialist review, and whether blockers should be resolved before proceeding.
- Step 3 of 5
Prepare Form 149 evidence
Organize NIF, tax census readiness, employment or professional evidence, supporting documentation, associated taxpayers, and submission sequence.
- Step 4 of 5
Coordinate tax and payroll handoffs
Align the tax specialist, employer, payroll provider, and residency team around what each party owns before the election is made.
- Step 5 of 5
Track annual compliance
Keep Form 151 or annual-return handoff, withholding updates, family scope, resignation, exclusion, and end-of-regime events on the calendar.
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Ley 35/2006, Article 93 special tax regime
View sourceBoletin Oficial del Estado
Source
Form 149 special tax regime
View sourceAgencia Tributaria
Source
Model 149 technical filing guidance
View sourceAgencia Tributaria
Source
Movingto Terms of Service
View sourceMovingto
Common questions
Questions before you engage.
What is included in the Spain Beckham Law service?
The service covers eligibility triage, tax-residence history review, Form 149 evidence planning, NIF and tax census readiness, payroll and withholding handoff, family-scope mapping, and annual-compliance coordination. Tax advice and filing decisions remain with qualified tax specialists.
What is the Beckham Law?
Spain's Article 93 special tax regime lets eligible people who acquire Spanish tax residence because of relocation opt to be taxed under non-resident income-tax rules while remaining IRPF taxpayers for the arrival tax period and the five following periods, if conditions continue.
Who can qualify?
Eligibility depends on prior Spanish tax residence, the reason for relocation, work or professional category, investor or entrepreneur facts where relevant, permanent-establishment issues, and family scope. A tax specialist should confirm the analysis before filing.
What is Form 149?
Form 149 is the AEAT procedure used to communicate the option, resignation, exclusion, or end of displacement under the special tax regime. AEAT notes that the taxpayer needs a NIF, must be on the tax census, and must provide supporting documentation before Form 149 is submitted.
What tax rates apply?
Article 93 sets 24% on relevant work income up to EUR 600,000 and 47% above that threshold. The total tax result depends on the facts, income type, payroll treatment, and specialist advice.
Can my family be included?
Associated taxpayers may be able to opt under conditions when the main taxpayer qualifies. We map spouse and child scope, timing, documentation, and specialist-review questions before relying on family inclusion.
Does Movingto give tax advice?
No. Movingto coordinates the route, evidence, and handoff. Tax advice, payroll treatment, filings, and annual-return decisions should come from qualified tax specialists.
Can this be bundled with Spain digital nomad or non-lucrative services?
Yes, where the route fits. The Beckham Law review can be coordinated alongside Spain digital nomad planning, employment relocation, or other Spain residence work. Non-lucrative applicants need special care because that route is not a work route.
Private advisory call
Map your Beckham Law route before the tax file starts.
Bring your relocation facts, prior tax-residence history, work arrangement, employer or professional evidence, family scope, and payroll questions. We will map fit, evidence gaps, and specialist handoffs.
First call covers
Leave with a clearer tax-route decision, evidence plan, and next steps.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.