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Modelo 151 — Annual Beckham Law Tax Return
Modelo 151 — Annual Beckham Law Tax Return
Modelo 151 is the annual income tax return for individuals under the Beckham Law. Unlike standard IRPF returns, it only covers Spanish-source income and applies the flat 24% rate. It must be filed every year between April and June.
Who needs to file?
Every person approved under the Beckham Law must file Modelo 151 annually, even if their only income is their Spanish salary.
What it covers
- Spanish employment income (24% up to €600,000)
- Spanish dividends, interest and capital gains
Foreign-source income is not included — one of the key advantages of the Beckham Law.
Deadlines
Typically April 3 to June 30 each year.
We file your Modelo 151 every year
Fixed annual fee, no surprises.