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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 form for individuals approved under Spain’s Special Expatriate Tax Regime (the Beckham Law). It replaces the standard IRPF return (Modelo 100) for as long as you remain under the regime. Understanding what it covers — and what it does not — is essential to making the most of your tax position in Spain.
🏭 Recurso oficial AEAT
Accede a Modelo 151 en la sede electrónica de la AEAT
El formulario oficial de declaración anual para contribuyentes del régimen especial está disponible en la sede electrónica de la Agencia Tributaria.
Who must file Modelo 151?
Every person whose Modelo 149 application has been approved by AEAT must file Modelo 151 each year during the period they remain under the Beckham Law. There are no exceptions — even if your only income is your Spanish salary, you are required to file.
The obligation continues for the tax year of your arrival in Spain and the following five fiscal years, giving you up to six years of preferential taxation. Once the six-year period ends, you return to standard IRPF obligations and must file Modelo 100 instead.
Filing deadline
Modelo 151 follows the same calendar as the general income tax campaign: from 3 April to 30 June each year, covering the previous fiscal year (January to December). Missing the deadline triggers automatic surcharges of 5% to 20% plus interest, so punctual filing is essential.
What Modelo 151 covers
The return only reports Spanish-source income. This is one of the most valuable aspects of the Beckham Law: your foreign income — dividends from overseas investments, rental income from a property abroad, foreign pension income — does not appear in the Spanish tax return at all.
Income included in Modelo 151:
- Employment income from a Spanish employer — taxed at a flat 24% up to €600,000 per year; income above that threshold is taxed at 47%
- Spanish dividends and interest — taxed at savings income rates (19%–28%)
- Spanish capital gains — also taxed at savings income rates
- Other Spanish-source income (e.g. rental income from a Spanish property)
Income not included in Modelo 151:
- Salary or fees from foreign companies (unless the work is performed in Spain)
- Dividends from foreign companies held personally
- Foreign bank interest
- Overseas rental income
- Foreign pension income
Key differences from the standard IRPF return (Modelo 100)
| Feature | Modelo 151 (Beckham Law) | Modelo 100 (Standard IRPF) |
|---|---|---|
| Tax rate on salary | Flat 24% (up to €600k) | Progressive 19%–47% |
| Foreign income | Excluded | Included (worldwide income) |
| Wealth tax (Modelo 714) | Spanish assets only | Worldwide assets |
| Spouse joint filing | Not available | Available |
Common errors when filing Modelo 151
- Incorrectly including foreign income — some tax preparation software defaults to worldwide income and must be overridden manually
- Forgetting Spanish rental or investment income — these are often overlooked but are fully taxable under Modelo 151
- Missing the employer’s withholding certificates — you need the annual certificate (certificado de retenciones) from every Spanish employer
- Filing Modelo 100 by mistake — if your employer’s HR or your bank’s tax advisory service files the wrong form, you may be assessed under the wrong regime
We file your Modelo 151 every year — fixed fee, no surprises
Our team handles your annual Beckham Law tax return from start to finish: we gather your income data, prepare the return, review it with a licensed tax advisor, and submit it to AEAT before the deadline. Our Max plan includes your first Modelo 151 filing at no extra cost.