Address
Ronda General Mitre, 126
6th Floor, 08021 Barcelona
For people working in Spain through an EOR
Beckham Law when an Employer of Record hires you in Spain
Your employer has no company in Spain, so they hired you through an Employer of Record: Deel, Remote, Oyster, Rippling, Globalization Partners, Lano or a similar platform. The EOR runs your contract, your payroll and your Spanish social security. What it does not do is apply for the Beckham Law on your behalf. That part is on you, and it has a deadline.
24%
flat rate on your salary
6 months
window to file Form 149
605 €
fixed fee, VAT included
10 min
free call to settle it
The usual question
Can you use the Beckham Law if an EOR employs you?
In most of the cases we handle, yes. The special regime of article 93 of the Spanish Personal Income Tax Act requires, among other conditions, that your move to Spain is the consequence of an employment contract, and it treats that condition as met when an employment relationship starts with an employer in Spain. When an EOR hires you, the EOR is your formal employer in Spain: it signs the contract, registers you with Spanish social security and pays your payroll contributions.
That said, no binding ruling of the Spanish tax authorities deals with the EOR figure by name, and every arrangement is different. What matters is the real set-up: who signs your contract, who registers you with social security, where the work is performed, and whether you meet the rest of the conditions, starting with not having been a Spanish tax resident in the five tax periods before your move. We check that before you pay us anything.
Who does what
What your EOR does, and what nobody is doing for you
| Task | Your EOR | DPLL |
|---|---|---|
| Employment contract in Spain | Yes | We review it |
| Social security registration and payroll | Yes | We check the dates: they set your deadline |
| Beckham Law application (Form 149) | No | Yes, end to end |
| 24% flat withholding on your payslip | Applied once the regime is granted | We send you the AEAT certificate for you to pass on to your EOR |
| Yearly Spanish tax return (Form 151) | No | Yes, as an add-on or in the Max plan |
| Personal tax advice | No | Yes, with lawyers and tax advisors from our own firm. See our credentials |
What we see most
The deadline nobody tells you about
The application for the regime, Form 149, is filed within six months of the start date shown in your Spanish social security registration, or in the documentation that keeps you under another country’s social security scheme. Miss that window and the regime is lost for that arrival: there is no extension and no second chance for the same move.
People hired through an EOR are the ones who miss it most often, because the paperwork feels handled: the contract is signed, the payslips arrive, and nobody mentions a tax election with a clock running.
Documents
What we need from you and from your EOR
You do not have to negotiate anything with your EOR beyond asking for documents and a signature. We deal with the tax office.
Your employment contract
The one the EOR signed with you as your employer in Spain.
Your social security registration
The proof and its date, which your EOR exports in a couple of minutes. That date starts the clock.
NIE, passport and payslips
Your identification and your first payslips, if you already have them.
The employer letter
We draft it and your EOR only has to sign it.
An A1 certificate, if there is one
If another country’s social security still covers you, it tells us which route applies.
How it works
Three steps, and we deal with the tax office
1
Free 10-minute call
We confirm whether you qualify and how much of the six months is left. If you do not qualify, we say so on that call.
2
Documents and review
You upload what you have to the client portal, we tell your EOR exactly what to send, and we draft the employer letter for signature.
3
Filing and follow-up
We file Form 149 with the AEAT and follow the file until the certificate is issued. We send it to you so you can pass it to your EOR and your payroll switches to the flat rate.
Want to know how much of your deadline is left? We tell you on the free 10-minute call, with no commitment.
Book a free callReal cases
Situations we see every week
You were already living in Spain
It can still work, but the timing of your move, your registration and your tax residence has to be looked at carefully.
A second job or a change of employer
Binding rulings accept several arrangements. We explain them in this analysis.
You work remotely and travel to head office
Occasional trips required by the remote work itself do not break the rule, as confirmed in this ruling.
The EOR contract ends and a Spanish company hires you
The regime can continue if the new relationship also meets the conditions.
Common questions
What people ask us on the first call
Does my employer have to do anything?
Only send documents and sign the employer letter, which we draft. The application is yours, not theirs, and we handle it.
My EOR says they cannot advise on the Beckham Law. Is that normal?
Yes. An EOR handles employment and payroll compliance, not your personal tax election. That is the gap we cover.
How long does the AEAT take?
In practice the certificate usually arrives within a few weeks. We follow the file and tell you as soon as it is issued.
What if the six months have already passed?
For that move, the regime is gone. Tell us anyway on the free call: if a new move or a new employment relationship is coming there may be a route, and if there is not we will say so.
Do you work with employees of any EOR?
Yes. We have handled applications for people hired through the main international platforms. We have no agreement with any of them and we do not represent them: we work for you.
Check your case in 10 minutes
If an EOR employs you in Spain and nobody has mentioned Form 149, the clock is probably already running. We will tell you whether you qualify and how many days you have left.
Photographs by Mikey Harris, Kelly Sikkema and Amina Atar on Unsplash.