What is Model 149 and who delivers it?

What is modelo 149?

Modelo 149 is a form of "Comunicación de la opción, renuncia, exculción y fi del desplazamiento" for a special tax regime for workers, professionals, entrepreneurs and investors who have moved to Spain, commonly referred to as "the law of Becham"; it is described in the law in article 93 Ley 35/2006 (LIRPF) [1][3]Through the modudelo 149 people choose, renounce, report de-escalation and complete travel [3][4].

The annual declaration in this regime is submitted in a separate form, modelo 151. [3].

Who would be eligible for the article 93 regime?

Conditions of article 93.1 [1]:

• The person was not a resident of Spain in the five tax periods prior to the move;
• The move in the year of application of the regime or a year earlier is related to the employment contract, the company's administrator, the business activity with the positive report of ENISA, or the work of a highly qualified start-up specialist or R&D (more than 40% of the income from such work);
• Income does not belong to a permanent establishment in Spain, except for business and start-up work or R&D.

For digital nomads, the law makes one point: the distance work of a hired employee is considered to be the basis of a "work contract", in particular for employees with a visa for international teleworking on Ley 14/2013 [1]Whether the freelancer regime is suitable for the DNV, there is no clear answer from the article: the paragraphs on business and highly qualified professionals have their own terms. Beckham Law for a Digital Nomad.

The spouse and children under 25 (without marriage - parent of the children) may choose the regime if they move with the main applicant or later, but before the end of his first tax period in the regime and if their bases are less than his base [1].

How and when do you serve the model 149?

Order on AEAT and articles 116 and 119 of Reglamento IRPF (Real Decreto 439/2007) [2][4]:

1. Get NIF and get on the tax account; if it's not, then the price declaration is first filed. [4].
2. Upload on AEAT website supporting documents: employer ’s certificate, confirmation of alta in Segurid Social, residence permit, other reasons for ENISA ’s report or specialist documents (art. 119.2) [2][4].
3. Get the registration number for the dispatch of documents and indicate it in the modelo 149 [4].
4. Submission of the modulo 149 within six months of the date of commencement of the alta activity in the Seguridad Social; for the spouse and children 6 months from the date of entry into Spain, or for the main applicant if longer (art. 116) [2].
5. Wait for a document confirming the regime ’s choice: the tax service issues it within 10 working days of the submission and the employer receives a copy for retention (art. 119.4) [2].

Each family member is filing separately, the principal applicant is the first to go. [4]The residence from which it starts is determined by other rules: see. Tax residence in Spain: 183 days and centre of life interest.

What changes do we make in tax treatment?

The member of the regime under article 93 is subject to an obligación real (Patrimonio) property tax, i.e., property in Spain. [1]. We do not compare the benefits of regimes: the outcome depends on the structure of income. AEAT also clarifies that people under Article 93 do not file modelo 720 [5].

How do you give up the regime or lose it?

Refusal may be made in November and December before the year from which the refusal takes effect, through the same modudelo 149; no return to the regime after the refusal is possible (art. 117) [2]If a person has ceased to meet the conditions, he or she is excluded from the year of the violation and is so informed within a month (art. 118). [2].

With DNV taxes, the regime compares the article Taxes of the digital nomad in Spain; route described in DNV route sheetGeneral order of movement on the page Residence permit in BarcelonaWhether the regime is suitable for you depends on the basis of the move: it's a question for the tax consultant.

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.